H 3737 General Bill, By Talley, Littlejohn and Merrill

Similar(S 332)
 A BILL TO AMEND SECTION 12-36-920, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO TAX ON ACCOMMODATIONS FOR TRANSIENTS, SO AS TO EXEMPT
 ACCOMMODATIONS FOR A SOUTH CAROLINA RESIDENT WHOSE JOB, BUSINESS, OR
 PROFESSION REQUIRES HIS LOCATION AT MORE THAN ONE JOB SITE DURING ANY PERIOD
 OF LESS THAN NINETY CONTINUOUS DAYS.

   03/20/01  House  Introduced and read first time HJ-7
   03/20/01  House  Referred to Committee on Ways and Means HJ-7

TO AMEND SECTION 12-36-920, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX ON ACCOMMODATIONS FOR TRANSIENTS, SO AS TO EXEMPT ACCOMMODATIONS FOR A SOUTH CAROLINA RESIDENT WHOSE JOB, BUSINESS, OR PROFESSION REQUIRES HIS LOCATION AT MORE THAN ONE JOB SITE DURING ANY PERIOD OF LESS THAN NINETY CONTINUOUS DAYS.

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

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

    "(A)(1)    A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms a room, campground spaces space, lodgings lodging, or sleeping accommodations furnished to transients a transient by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms a room, lodgings lodging, or sleeping accommodations are furnished to transients a transient 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 and used as the individuals individual's place of abode.

        (2)    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 a transient. The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person who is (a) a resident of this State, and (b) required by his job, business, or profession to locate physically at more than one job site in this State during a period of less than ninety continuous days are not considered proceeds from a transient for purposes of this tax. The tax imposed by this subsection (A) does not apply to additional guest charges as defined in subsection (B)."

SECTION    2.    This act takes effect upon approval by the Governor and applies to all accommodations for transients furnished after that date.