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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 (R)
Last Action: 1/8/2019 - House - Referred to Committee on Ways and Means
House Committee: WM
Assigned To:
Accommodations/Hospitality TaxesNext Bill
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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)Printer Friendly
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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.
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12/18/18House Prefiled
12/18/18House Referred to Committee on Ways and Means
01/08/19House Introduced and read first time (House Journal-page 122)
01/08/19House Referred to Committee on Ways and Means (House Journal-page 122)



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