RES 2026-08 A TAX Extensions and Unused Funds to Redistribute - AdoptedRESOLUTION NO. 2026-08
AUTHORIZING EXTENSIONS OF AWARDED ALLOCATION
OF THE ACCOMMODATIONS TAX ADVISORY COMMITTEE
FOR THE DISBURSEMENT OF REVENUES FROM
THE ACCOMMODATIONS TAX YEAR 2023-2024
AND AUTHORIZING UNUSED ALLOCATIONS OF THE ACCOMMODATIONS TAX
YEAR 2022-2023 FUNDS BE ADDED AND REDISTRIBUTED TO THE
ACCOMMODATIONS TAX YEAR 2024-2025
ACCOMMODATION TAX FUNDING PROGRAM
WHEREAS, the City of North Augusta receives state accommodations tax funding from
the state of South Carolina; and
WHEREAS, the City receives more than fifty thousand dollars in state accommodations
taxes and pursuant to Section 6-4-25 Code of Laws of South Carolina, formed a local advisory
committee consisting of seven members via Resolution 2019-32 and updated via Resolution 2020-
45; and
WHEREAS, Section 6-4-10(4) provides, in part, that the funds received by a municipality
collecting more than fifty thousand dollars from the state accommodations tax must allocate the
remaining balance, after statutory directed allocations to the General Fund and advertising and
promotion funds, to the special fund to use for tourism related expenditures; and
WHEREAS, City Council adopted Resolution 2024-56, which authorized funding be
allocated as recommended by the local accommodations tax advisory committee and that the
funding source be the Accommodations Tax Fund for tax year 2023-2024; and
WHEREAS, the local accommodations tax advisory committee met and reviewed the
extension letters and voted to recommend the funding allocations be extended through the tax year
2024-2025 attached hereto, marked as Exhibit A for Council’s consideration; and
WHEREAS, City Council adopted Resolution 2025-05, which authorized extensions of
awarded allocation of the Accommodations Tax Advisory Committee for the Disbursement of
Revenues from the Accommodations Tax Year 2022-2023; and
WHEREAS, the local Accommodations Tax Advisory Committee met and reviewed the
unused funds of the extended allocations from the Accommodations Tax Year 2022-2023 which
resulted in $40,939.88 and voted to recommend that the City Council add and redistribute the
unused funds to the Accommodations Tax Year 2024-2025 Accommodation Tax Funding
Program; and
WHEREAS, the Accommodations Tax Advisory Committee shall request for new
applications for the unused funds of $40,939.88 to be redistributed for the Accommodations Tax
Year 2024-2025.
Olde Towne Preservation Association
P O Box 7915
North Augusta, SC 29861
December 22, 2025
City of North Augusta
State Accommodations Tax Funding Program
Attn Jamie Paul, City Clerk
P O Box 6400
North Augusta, SC 29861
State Accommodations Tax Grant for FY 23-24
On behalf of the Olde Towne Preservation Association, I am requesting approval to extend the
above grant through 2026.
Due to the damages Hurricane Helene caused at the Living History Park, the park has been
closed for over a year. Our main income producing building, The Colonial Barn, sustained heavy
damage and we had to refund all rentals that were scheduled after September 27, 2024 and to
date. We also have not been able to earn any rental income for the last 13 months.
The Board members feel confident that we will earn enough money during 2026 to match the
above grant.
I appreciate you considering this request.
Sincerely,
Judith K Dooley
Judith K Dooley
Treasurer
Exhibit A
December 12, 2025
Dear Members of the Grant Committee,
I am writing to respectfully request an extension for the Downtown
Promotions/Amenities grant for the FY23/24 period. Our team recently received
guidance regarding the use of multiple grant funds on a single project. This
clarification has a direct impact on our planned use of the awarded funds.
Until now, we understood that the Creighton Park restroom project aligned with the
purposes of both the Downtown Promotions/Amenities and Greeneway Projects and
could therefore be supported by both funding sources. We have since learned that
guidelines restrict combining funds from both programs for the same project, even
when the project meets the intent of each grant. This new information has required
us to reevaluate the use of our Downtown Promotions/Amenities grant.
To remain fully compliant with grant requirements and ensure responsible use of
awarded funds, we are requesting additional time to pivot our spending in a
strategic manner. An extension would allow us to make the necessary adjustments
while continuing to advance the goals as outlined in our application.
We appreciate your consideration of this request and would welcome any additional
guidance the committee may have regarding this matter. Please let us know if
further information or documentation is needed as you review our request.
Thank you for your time and your continued support of our community initiatives.
Sincerely,
Avery Spears-Mahoney
Executive Director
NA Forward
Exhibit A