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S. 476
STATUS INFORMATION
General Bill
Sponsors: Senator Reese
Document Path: l:\council\bills\ggs\22899htc03.doc
Introduced in the Senate on March 12, 2003
Currently residing in the Senate Committee on Finance
Summary: Local accommodation and hospitality taxes; report as if state sales tax; provisions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 3/12/2003 Senate Introduced and read first time SJ-2 3/12/2003 Senate Referred to Committee on Finance SJ-2
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTIONS 6-1-570 AND 6-1-770, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PAYMENT OF THE LOCAL ACCOMMODATIONS TAX AND THE LOCAL HOSPITALITY TAX, SO AS TO PROVIDE FOR THE TAXES TO BE REPORTED, PAID, COLLECTED, AND ENFORCED BY THE SOUTH CAROLINA DEPARTMENT OF REVENUE AS IF THESE TWO TAXES WERE STATE SALES TAXES, TO REQUIRE LOCAL GOVERNING BODIES TO FILE A CERTIFIED COPY OF THE IMPOSITION ORDINANCE WITH THE DEPARTMENT OF REVENUE AND PROVIDE FOR THE DATE THE TAX IS IMPOSED FOLLOWING THIS FILING, TO ALLOW THE DEPARTMENT TO RETAIN AN AMOUNT OF THE REVENUE NOT TO EXCEED ONE PERCENT FOR ITS COSTS OF ADMINISTRATION, TO REQUIRE THE BALANCE OF THE REVENUE TO BE CREDITED TO A SEPARATE FUND IN THE STATE TREASURY AND REMITTED NOT LESS THAN MONTHLY TO THE LOCAL GOVERNING BODY IMPOSING THE TAX, AND TO PROVIDE FOR THE TRANSITION FROM LOCAL TO STATE COLLECTION OF THESE TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-570 of the 1976 Code, as added by Act 419 of 1998, is amended to read:
"Section 6-1-570. The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month. (A) A tax imposed pursuant to this article takes effect on the first day of the third month following the month in which the local governing body files a certified copy of the imposition ordinance with the South Carolina Department of Revenue.
(B) For purposes of reporting, payment, collection, and enforcement, a tax imposed pursuant to this article is considered to be sales tax imposed pursuant to Chapter 36 of Title 12. The South Carolina Department of Revenue may retain an amount of the tax imposed pursuant to this article not to exceed one percent, for its costs of administration. The balance of the revenue must be credited to a separate fund in the State Treasury established for the local governing body imposing the tax and remitted not less than monthly to the local governing body imposing the tax."
SECTION 2. Section 6-1-770 of the 1976 Code, as added by Article 419 of 1998, is amended to read:
"Section 6-1-770. The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than fifty dollars a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars a month. (A) A tax imposed pursuant to this article takes effect on the first day of the third month following the month in which the local governing body files a certified copy of the imposition ordinance with the South Carolina Department of Revenue.
(B) For purposes of reporting, payment, collection, and enforcement, a tax imposed pursuant to this article is considered to be sales tax imposed pursuant to Chapter 36 of Title 12. The South Carolina Department of Revenue may retain an amount of the tax imposed pursuant to this article not to exceed one percent, for its costs of administration. The balance of the revenue must be credited to a separate fund in the State Treasury established for the local governing body imposing the tax and remitted not less than monthly to the local governing body imposing the tax."
SECTION 3. A local governing body of a jurisdiction in which is imposed a tax authorized pursuant to Article 5 or 7, Chapter 1, Title 6 of the 1976 Code, within ninety days of the effective date of this act shall file a certified copy of the imposition ordinance with the South Carolina Department of Revenue. The department shall begin collection of the tax as provided in Sections 6-1-570 and 6-1-770 of the 1976 Code as amended by this act on the first day of the third month following the month in which the ordinance is filed. On that date, provisions of the ordinance addressing reporting, payment, collection, and enforcement are void with respect to taxes accruing on and after that date. The South Carolina Department of Revenue is not responsible for collection and enforcement of these taxes before the date it begins collecting the tax.
SECTION 4. This act takes effect upon approval by the Governor.
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