Senate Amendment 11
H 3681 - Session 125 (2023-2024)
Omnibus Tobacco Enforcement Act of 2023

Senator Senn proposes the following amendment (SR-3681.JG0024S):

Amend the bill, as and if amended, by adding appropriately numbered SECTIONS to read:

SECTION X. Section 6-1-510 of the S.C. Code is amended to read:

 Section 6-1-510.As used in this article: 

 (1) "Local accommodations tax" means a tax on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in Section 12-36-920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration, including persons operating as an accommodations intermediary.

 (2) "Local governing body" means the governing body of a county or municipality.

 (3) "Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.

(4) "Short term rental" means any individually or collectively owned residential house or dwelling unit or group of units that is rented wholly or partially for residential use for a fee and for any period of time fewer than ninety consecutive days. 

SECTION X. Section 6-1-520 of the S.C. Code is amended to read:

 Section 6-1-520. (A) A local governing body may impose, by ordinance, a local accommodations tax, not to exceed three percent. However, an ordinance imposing the local accommodations tax must be adopted by a positive majority vote. The governing body of a county may not impose a local accommodations tax in excess of one and one-half percent within the boundaries of a municipality without the consent, by resolution, of the appropriate municipal governing body.

 (B)If a local governing body imposes the tax authorized in this section, then it shall notify the Department of Revenue and the State Treasurer through delivery of a certified copy of the ordinance adopted by the local governing body at least sixty days prior to the effective date of the ordinance. 

(C)  All proceeds from a local accommodations tax must be kept in a separate fund segregated from the imposing entity's general fund. All interest generated by the local accommodations tax fund must be credited to the local accommodations tax fund.

(D) No local accommodations tax may be collected by a local governing body if the local governing body prohibits short term rentals.  

SECTION X.Section 6-1-620 of the S.C. Code is amended to read: 

 Section 6-1-620.As used in this article: 

 (1) "Beach preservation fee" means a fee imposed on the gross proceeds derived from the rental or charges for accommodations furnished to transients for consideration within the jurisdiction of the governing body which are subject to the tax imposed pursuant to Section 12-36-920(A), including rentals facilitated by an accommodations intermediary as defined in Section 12-36-72.

 (2) "Governing body" means the governing body of a qualified coastal municipality.

 (3) "Qualified coastal municipality" means a municipality bordering on the Atlantic Ocean that has a public beach within its corporate limits and which imposes a local accommodations tax pursuant to Section 6-1-520 that does not exceed one and one-half percent pursuant to the limitations imposed pursuant to Section 6-1-540.

(4) "Short term rental" means any individually or collectively owned residential house or dwelling unit or group of units that is rented wholly or partially for residential use for a fee and for any period of time fewer than ninety consecutive days. 

SECTION X. Section 6-1-630 of the S.C. Code is amended to read:

 Section 6-1-630. (A) The governing body of a qualified coastal municipality by ordinance, subject to a referendum, may impose a beach preservation fee not to exceed one two percent.

 (B) Upon the adoption of an ordinance calling for a referendum, the county election commission shall conduct a referendum at the time specified in the ordinance on the question of implementing a one percent beach preservation fee. The state election laws apply to the referendum, mutatis mutandis. The county election commission shall publish the results of the referendum to certify them to the governing body. The beach preservation fee must not be imposed unless a majority of the qualified electors residing in the municipality voting in the referendum vote in favor of the referendum.

 (C)(1) The ballot must read substantially as follows:

"Must an additional  one two percent beach preservation fee be added to the accommodations tax for the purpose of nourishment, renourishment, maintenance, erosion mitigation, and monitoring of beaches, dune restoration and maintenance, including planting of grass, sea oats, or other vegetation useful in preserving the dune system, and maintenance of public beach accesses within the corporate limits of .

Yes  

No  

 (2) If the question is not approved at the initial referendum, the governing body may, by an ordinance meeting the requirements of this section, call for another referendum on the question. However, following the initial referendum, a referendum for this purpose must not be held more often than once in a twenty-four month period on the Tuesday following the first Monday in November in even-numbered years. 

 (3) Once a week for the four weeks immediately preceding the referendum, the governing body of the municipality shall publish notice in a newspaper of general circulation within the jurisdiction a description of and the specific uses for the beach preservation fee. The governing body also must publish notice on its website in the same manner. 

 (D) The fee authorized by this article is in addition to all other local accommodations taxes imposed pursuant to Section 6-1-520 and must not be deemed cumulative with the local accommodations tax or fee rate for the purposes of Section 6-1-540.

 (E) All proceeds from the beach preservation fee must be kept in a separate fund segregated from the governing body's general fund. All interest generated by the beach preservation fee fund must be credited to the beach preservation fee fund.

(F) If the local governing body prohibits short term rentals, the two percent beach preservation fee does not apply, and the fee collected may not exceed one percent.