South Carolina General Assembly
120th Session, 2013-2014

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A172, R189, H3561

STATUS INFORMATION

General Bill
Sponsors: Reps. White, Stavrinakis and Merrill
Document Path: l:\council\bills\nl\13150dg13.docx

Introduced in the House on February 19, 2013
Introduced in the Senate on May 1, 2013
Last Amended on March 5, 2014
Passed by the General Assembly on April 30, 2014
Governor's Action: May 16, 2014, Signed

Summary: Accommodation tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/19/2013  House   Introduced and read first time (House Journal-page 43)
   2/19/2013  House   Referred to Committee on Ways and Means 
                        (House Journal-page 43)
    4/9/2013  House   Member(s) request name added as sponsor: Stavrinakis, 
                        Merrill
   4/18/2013  House   Committee report: Favorable with amendment Ways and 
                        Means (House Journal-page 17)
   4/24/2013  House   Requests for debate-Rep(s). Norman, Brannon, Taylor, 
                        Sottile, Clemmons, Goldfinch, VS Moss, Bedingfield, 
                        Nanney, Mack, Tallon, Chumly, Wood, Ryhal, HA 
                        Crawford, RL Brown, Forrester, Allison, Cole, Crosby, 
                        Gambrell, Thayer, Putnam, Edge (House Journal-page 100)
   4/25/2013  House   Requests for debate removed-Rep(s). Allison, Cole, 
                        Tallon, Forrester, Goldfinch, Gambrell, VS Moss, 
                        Putnam, Thayer, Clemmons, Sottile, Crosby, Hiott, RL 
                        Brown, Brannon, Mack, Bedingfield, HA Crawford, 
                        Nanney, Norman, Wood (House Journal-page 53)
   4/30/2013  House   Amended (House Journal-page 104)
   4/30/2013  House   Read second time (House Journal-page 104)
   4/30/2013  House   Roll call Yeas-105  Nays-0 (House Journal-page 106)
    5/1/2013  House   Read third time and sent to Senate 
                        (House Journal-page 10)
    5/1/2013  Senate  Introduced and read first time (Senate Journal-page 4)
    5/1/2013  Senate  Referred to Committee on Finance
   2/26/2014  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 17)
    3/5/2014  Senate  Committee Amendment Adopted (Senate Journal-page 33)
    3/5/2014  Senate  Read second time (Senate Journal-page 33)
    3/5/2014  Senate  Roll call Ayes-44  Nays-0 (Senate Journal-page 33)
   4/15/2014  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 27)
   4/30/2014  House   Concurred in Senate amendment and enrolled 
                        (House Journal-page 107)
   4/30/2014  House   Roll call Yeas-108  Nays-0 (House Journal-page 107)
   5/15/2014          Ratified R 189
   5/16/2014          Signed By Governor
   5/27/2014          Effective date 07/01/14
    6/2/2014          Act No. 172

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

2/19/2013
4/18/2013
4/30/2013
2/26/2014
3/5/2014


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A172, R189, H3561)

AN ACT TO AMEND SECTION 12-36-920, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX ON ACCOMMODATIONS, SO AS TO PROVIDE THAT CERTAIN OPTIONAL CHARGES ARE NOT SUBJECT TO THE TAX.

Be it enacted by the General Assembly of the State of South Carolina:

Applicability of accommodations tax on optional charges

SECTION    1.    Section 12-36-920(A) and (B) of the 1976 Code is amended to read:

"(A)    A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. This tax does not apply where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual's place of abode. The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of ninety continuous days are not considered proceeds from transients. The tax imposed by this subsection (A) does not apply to additional guest charges as defined in subsection (B) or separately stated optional charges on a bill to a customer for amenities, entertainment, special items in promotional tourist packages, and other guest services.

(B)    A sales tax of five percent is imposed on additional guest charges at any place where rooms, lodgings, or accommodations are furnished to transients for a consideration, unless otherwise taxed under this chapter. For purposes of this subsection, additional guest charges are limited to charges for:

(1)    room service;

(2)    laundering and dry cleaning services;

(3)    in-room movies;

(4)    telephone service; and

(5)    rentals of meeting rooms."

Time effective

SECTION    2.    This act takes effect July 1, 2014.

Ratified the 15th day of May, 2014.

Approved the 16th day of May, 2014.

__________


This web page was last updated on July 24, 2014 at 3:11 PM