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Applications for State Accommodations Tax Funds

  1. Applicant Category*

  2. Is the organization registered as a not-for-profit with the State of South Carolina?*

  3. Have you received funding for this event / project from any other source?*

  4. Are you seeking funding for this event / project from any other source?*

  5. A detailed budget showing all sources of revenues (received and requested) and expenditures for this project must be uploaded to this application. If you are requesting funds for multiple projects/events a detailed budget for each project/event must be attached as well as a prioritized list of your requests.

  6. Complete this section only if this is a repeat project/event

  7. A detailed budget of the past event showing actual revenues and expenditures must be attached. The State Accommodations Tax Advisory Committee may require additional documentation including copies of invoices and/or canceled checks to verify these expenditures.

  8. For detailed information regarding how State Accommodations Tax Funds can be spent, please refer to Section 6-4-10 of the South Carolina Code of Laws and the Department of Revenue’s official advisory opinion contained in the SC REVENUE Ruling #98-22. This information is available upon request from the Town Clerk or online at www.scstatehouse.gov. Any money in this tourism related fund must be spent on tourism related expenditures, which include:

  9. 1. advertising and promotion of tourism so as to develop and increase tourist attendance through the generation of publicity;

  10. 2. promotion of the arts and cultural events;

  11. 3. construction, maintenance and operation of facilities for civic and cultural activities including construction and maintenance of access and the nearby roads and utilities for the facilities;

  12. 4. the criminal justice system, law enforcement, fire protection, solid waste collection, and health facilities when required to serve tourists and tourist facilities. This is based on the estimated percentage of cost directly attributed by tourists;

  13. 5. public facilities such as restrooms, dressing rooms, parks and parking lots;

  14. 6. tourist shuttle transportation;

  15. 7. control and repair of waterfront erosion;

  16. 8. operating visitor information centers

  17. Note:

    Applications for funding from the State Accommodations Tax Fund are reviewed and recommendations are made by the State Accommodations Tax Advisory Committee. These recommendations must be approved by Summerville Town Council before funds can be disbursed. These expenditures are also reviewed by the State of South Carolina’s Tourism Expenditure Review Committee who looks to distinguish between events or activities designed for and attended primarily by those in the local community from those events that are designed for and attended primarily by non-residents who come from outside the community. In looking to make a determination regarding the purpose or intent of an activity or event, the State’s Tourism Expenditure Review Committee looks to substantiate the promotional activities undertaken to bring non-residents into the area to attend the funded activity. The promotional efforts are a key indicator of the extent to which the purpose of the funded activity is to attract non-residents. As the statute identifies such promotional activities to be an approved use of funds, the State’s Tourism Review Expenditure Committee encourages counties and municipalities to consider this factor in granting funds.

  18. Leave This Blank:

  19. This field is not part of the form submission.