Bills Assigned to Keyword - Accommodations/Hospitality Taxes (12)

Date of Last Recorded Action: 5/3/2024


H 3300 Prevents imposing a penalty for a late hospitality tax paymentSummary of the bill as introduced: Prohibits a penalty from being imposed for late hospitality tax payments received within seven days of the due date that in the aggregate exceeds five percent of the delinquent tax.
Sponsor: Leonidas E. "Leon" Stavrinakis House Com: WM Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/10/2013
Keywords: Accommodations/Hospitality Taxes Finance/Revenue/Taxes
Of Interest
H 3561 Deletes certain items subject to the additional 5 percent tax on accommodations taxes02.25.2014 The Senate Finance committee gave this bill a favorable report.02.18.2014 The Senate Finance committee carried this bill over.02.05.2014 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.04.17.2013 The House Ways and Means committee gave this bill a favorable report with an amendment. The amendment conforms the bill language to the budget proviso.04.09.2013 The House Ways and Means Licenses, Fees, Insurance Tax and Other Charges subcommittee gave this bill a favorable report.Summary of the bill as introduced: Deletes certain items subject to the 5 percent tax on additional surcharges for the accommodations tax. Those items that are deleted are room service, amenities, entertainment, items in promotional tourist packages, in room movies and other guest services.
Sponsor: W. Brian White House Com: WM Senate Com: Fin
Status: Act No. 172 Status Date: 6/2/2014
Keywords: Accommodations/Hospitality Taxes
Passed
H 4512 Allows all counties to to impose the education capital improvement sales and use taxSummary of the bill as introduced: Allows a county that does not collect $7 million in accommodations tax to impose the education capital improvements sales and use tax as long as no portion of the county area is subject to more than two percent sales tax.
Sponsor: J. Roland Smith House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 1/16/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest
H 4758 Fairness in Lodging ActSummary of the bill as introduced: Allows municipalities and counties, by ordinance, to implement additional enforcement provisions to collect a business license tax and local accommodations tax from owners of residential property who rent to tourists.
Sponsor: Heather Ammons Crawford House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 2/20/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest
H 4928 Requires notification by TERC if an expenditure is noncompliantSummary of the bill as introduced: Requires notification of a city, town or county by the Tourism Expenditure Committee if the committee finds an expenditure to be in noncompliance.
Sponsor: Alan D. Clemmons House Com: Senate Com:
Status: House - Referred to Committee on Ways and Means Status Date: 3/18/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest
S 0294 Allows local accommodations tax revenues to be used for beach renourishment05.14.2014 The House Ways and Means committee gave this bill a favorable report. 05.13.2014 The House Ways and Means Revenue Policy subcommittee gave this bill a favorable report.02.26.2013 The Senate Finance committee gave this bill a favorable report with an amendment. The amendment defines how carried forward funds must be accounted.02.20.2013 The Senate Finance Sales and Income Tax subcommittee gave this bill a favorable report with an amendment. The amendment deletes the requirement  that money has to be in a separate reserve account.Summary of the bill as introduced: Clarifies that local accommodation tax revenues may be used for beach renourishment and allows a municipality by a two thirds vote to hold the funds for more than two years if the funds are designated for control and repair of waterfront erosion.  
Sponsor: Raymond E. Cleary III House Com: WM Senate Com: Fin
Status: Act No. 184 Status Date: 6/10/2014
Keywords: Accommodations/Hospitality Taxes
Passed
S 0503 Beach Preservation Act05.14.2014 The House Ways and Means committee gave this bill a favorable report.04.08.2014 The House Ways and Means committee reconsidered the bill where it was tabled last year. Once the bill was up for reconsideration, members voted to adjourn debate until the next committee meeting.05.28.2013 The House Ways and Means committee tabled the bill.05.28.2013 The House Ways and Means Economic Development, Capital Improvement and Other Taxes subcommittee gave this bill a favorable report with an amendment. The amendment redirects half of the 25 cent deed stamp revenue going to the Conservation Bank to beach renourishment funded at DHEC.04.23.2013 The Senate Finance committee gave this bill a favorable report.04.17.2013 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.Summary of the bill as introduced: Allows a qualified coastal municipality to impose a fee approved by referendum not to exceed one percent on the gross proceeds from the rental or charges for accommodations furnished to transients for beach renourishment.  
Sponsor: Paul Thurmond House Com: ANREA Senate Com: Fin
Status: Act No. 188 Status Date: 6/10/2014
Keywords: Accommodations/Hospitality Taxes
Passed
S 0911 Deletes requirements under the Education Capital Improvements Sales and Use Tax03.25.2014 The Senate Finance committee gave this bill a favorable report with an amendment. The amendment includes a general election only within two calendar years of expiration of the current tax.01.23.2014 The Senate Finance Sales and Income Taxation subcommittee carried this bill over.Summary of the bill as introduced: Deletes the requirement that a county must collect at least $7 million in a year in state accommodations taxes before imposing the Education Capital Improvements sales and use tax.
Sponsor: Harvey S. Peeler, Jr. House Com: Senate Com:
Status: Senate - Recommitted to Committee on Finance Status Date: 4/1/2014
Keywords: Accommodations/Hospitality Taxes Sales Taxes
Of Interest
S 0912 Allows hospitality revenue to be spent on roads and bridges02.18.2014 The Senate Finance committee gave this bill a favorable report.02.05.2014 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.Summary of the bill as introduced: Allows revenue from hospitality taxes to be spent on roads and bridges providing access to destinations contributing to tourist activities.
Sponsor: Harvey S. Peeler, Jr. House Com: Senate Com:
Status: Senate - Committee report: Favorable Finance Status Date: 2/19/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest
S 0940 Allows all counties to impose the Education Capital Improvements sales and use tax05.14.2014 The House Ways and Means committee gave this bill a favorable report as amended by the subcommittee.05.7.2014 The House Ways and Means Property Tax subcommittee gave this bill a favorable report with an amendment. The amendment allows counties that do not collect at least $7 million in state accommodation tax and that have more than one school district to meet the qualification for the Education Capital Improvement Sales Tax. The county must provide 10 percent of the revenue of the tax toward property tax relief.02.04.2014 The Senate Finance committee gave this bill a favorable report.01.23.2014 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorabler report with an amendment. The amendment increases the cap from two to three cents. Summary of the bill as introduced: Allows a county that does not collect $7 million in accommodations tax to impose the education capital improvements sales and use tax as long as no portion of the county area is subject to more than two percent sales tax.
Sponsor: Tom Young, Jr. House Com: Senate Com:
Status: Act No. 290 Status Date: 7/9/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest
S 0985 Fairness in Lodging Act05.14.2014 The House Ways and Means committee gave this bill a favorable report. 05.13.2014 The House Ways and Means Revenue Policy subcommittee gave this bill a favorable report. 03.04.2014 The Senate Finance committee gave this bill a favorable report.02.27.2014 The Senate Finance Sales and Income Taxation subcommittee gave this bill a favorable report.Summary of the bill as introduced: Allows municipalities and counties by ordinance to implement additional enforcement provisions for the business license tax and local accommodations tax for tourist rental properties.
Sponsor: Raymond E. Cleary III House Com: Senate Com:
Status: Act No. 261 Status Date: 6/26/2014
Keywords: Accommodations/Hospitality Taxes Business License
Passed
S 1051 Requires notification by the Tourism Expenditure Review Committee Summary of the bill as introduced: Requires notification of a city, town or county by the Tourism Expenditure Review Committee if the committee finds  an expenditure to be in noncompliance.
Sponsor: Luke A. Rankin House Com: Senate Com:
Status: Senate - Referred to Committee on Finance Status Date: 2/25/2014
Keywords: Accommodations/Hospitality Taxes
Of Interest






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