South Carolina Code 45-4-90. Exemption for tax on accommodations for transients
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Terms Used In South Carolina Code 45-4-90
- Bed and breakfast: means a residential-type lodging facility having no more than ten guestrooms where transient guests are fed and lodged for pay. See South Carolina Code 45-4-20
- Innkeeper: means the proprietor of a bed and breakfast. See South Carolina Code 45-4-20
The exemption from the tax provided in § 12-36-920 shall apply to any bed and breakfast that has no more than five rentable guestrooms on the same premises and that is also the innkeeper‘s place of abode.