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H 3188 -
Requires that an accommodations tax imposed or collected for transient accommodations applies to the amounts received by the operator of the accommodations
Tracking Level:
Of Interest
Sponsor:
Garry Smith
Last Action:
1/8/2019 - House - Referred to Committee on Ways and Means
House Committee:
WM
Assigned To:
Accommodations/Hospitality Taxes
Next Bill
Staff Analysis of the Legislation
Summary of the bill as introduced
: Requires that an accommodations tax imposed or collected for transient accommodations applies to the amounts received by the operator of the accommodations.
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Session 123 - (2019-2020)
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H 3188 General Bill, By
G.R. Smith
Summary:
Accommodations tax
A BILL TO AMEND SECTION 12-36-920, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ACCOMMODATIONS TAX, SO AS TO PROVIDE THAT A TAX IMPOSED ON OR COLLECTED IN RELATION TO ANY TRANSIENT ACCOMMODATIONS APPLIES TO AMOUNTS RECEIVED BY THE OPERATOR OF THE ACCOMMODATIONS, AND TO PROVIDE THAT A TRAVEL AGENT OR INTERMEDIARY MAY NOT BE CONSIDERED AN OPERATOR OF A TRANSIENT ACCOMMODATION.
View full text
12/18/18
House
Prefiled
12/18/18
House
Referred to Committee on Ways and Means
01/08/19
House
Introduced and read first time (
House Journal-page 122
)
01/08/19
House
Referred to Committee on Ways and Means (
House Journal-page 122
)
Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299,
mail@masc.sc