Reference is to Printer's Date 5/15/14-H.
Amend the bill, as and if amended, in SECTION 1, by striking Section 6-1-620 beginning on page 3 and inserting:
/ Section 6-1-620. (A)
When the provisions of this article apply in an
implementing jurisdiction, the South Carolina Department of
Revenue, and the implementing jurisdiction using returns and
copies of returns and other documents filed with or otherwise
available to them shall share data helpful to both the
department and the implementing jurisdiction in determining
possible instances of noncompliance.
(B) Implementing
jurisdictions shall include or cause to be included notices in
annual property tax notices for parcels of residential real
property assessed for property tax purposes pursuant to Section
12-43-220(e) as the implementing jurisdiction determines
appropriate. These notices must provide details of business
license taxes, local accommodations tax, and state sales tax on
accommodations required to be paid by persons renting
residential real property to tourists in the implementing
jurisdiction and the intention of the implementing jurisdiction
to vigorously enforce these requirements. Details must include
specific information on obtaining additional information with
respect to these requirements and the names, addresses, and
telephone numbers of officials of implementing jurisdictions
that are able to answer questions, provide forms, and assist in
compliance. Counties must be reimbursed by implementing
municipalities for extra expenses incurred by a county in
providing these notices.
(C) In addition to
other penalties and interest imposed by the ordinance of an
implementing jurisdiction for failure to comply with local
accommodations tax requirements imposed pursuant to Article 5 of
this chapter required of owners in the business of renting
residential accommodations to tourists, the jurisdiction may
impose, with respect to a single rental property, a one-time
civil penalty for noncompliance for failure to obtain a required
business license of not less than five hundred dollars nor more
than two thousand dollars for each seven days the property was
rented. This additional penalty may not be imposed unless the
owner has received the notice provided pursuant to subsection
(B). For purposes of enforcement and collection, this penalty
is deemed property tax on the rental property. /
Renumber sections to conform.
Amend title to conform.