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H 3933 - Prohibits local governments from imposing a fine or penalty on a late local hospitality tax payment

Tracking Level: Of Interest
Sponsor: Leonidas Stavrinakis (D)
Last Action: 2/23/2021 - House - Referred to Committee on Ways and Means
House Committee:
Assigned To:
Accommodations/Hospitality TaxesNext Bill

Staff Analysis of the Legislation
Summary of the bill as introduced: Prohibits local governments from imposing a fine or penalty on a late local hospitality tax payment made within seven days of the due date.

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Session 124 - (2021-2022)Printer Friendly
(pdf format)
H 3933 General Bill, By Stavrinakis
Summary: Hospitality tax
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-780 SO AS TO PROVIDE THAT A PENALTY, FINE, OR OTHER ADDITIONAL COST MAY NOT BE IMPOSED WITH RESPECT TO LOCAL HOSPITALITY TAX PAYMENTS RECEIVED WITHIN SEVEN DAYS OF THE DUE DATE THAT IN THE AGGREGATE EXCEEDS FIVE PERCENT OF THE DELINQUENT TAX.
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02/23/21House Introduced and read first time (House Journal-page 7)
02/23/21House Referred to Committee on Ways and Means (House Journal-page 7)


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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