City of Myrtle Beach v. Tourism Expenditure Review Committee

When the Respondent City of Myrtle Beach transferred $302,545 of accommodations tax (A-Tax) funds into the City's general fund and bypassed the Act's provisions, Appellant Tourism Expenditure Review Committee (TERC) invoked its authority under section 6-4-35(B) and certified those expenditures as "noncomplian[t] to the State Treasurer." The Administrative Law Court (ALC) reversed TERC's noncompliance certification. Upon review of the matter, the Supreme Court concluded the ALC's acceptance of the City's characterization of the funds as "general funds" was error, because the City's internal documents unmistakably revealed that it "decided to sweep accommodations tax funds to the General Fund to cover tourism related public services." View "City of Myrtle Beach v. Tourism Expenditure Review Committee" on Justia Law