In this action for declaratory judgment, the Circuit Court for the Fifth Judicial Circuit declared the City of Camden's use of local hospitality tax revenues to construct a recreational facility, which would be operated by the YMCA, lawful where the proposed facility was determined to be "tourism-related."
The City of Camden acquired 8.9 acres of land in its downtown area and planned to construct a recreational facility upon that land. The City planned to use hospitality tax revenues to pay for construction of the facility, which would, upon completion, be operated and maintained by the YMCA. Plaintiffs sought a declaratory judgment from the Court that the use of hospitality tax revenue in this way was illegal because such a facility was not "tourism-related."
After considering the evidence submitted, the Court determined that the city intended the facility to attract and be used by city residents and non-city residents who are "tourists" as defined in S.C. Code Section 6-1-760(A). As a result, the recreational facility was deemed "related to tourists" and therefore satisfactory of the Local Hospitality Tax Act's requirements that it be "tourist-related."
The Court rejected plaintiffs" invitation to require a certain percentage of tourist-related use and declared the proposed use of hospitality tax revenues lawful pursuant to Sections 6-1-730(A) and 6-1-760(A).
The time for appeal has run.