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Bill 3737

                    Current Status

Bill Number:                      3737
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010320
Primary Sponsor:                  Talley
All Sponsors:                     Talley, Littlejohn and Merrill
Drafted Document Number:          l:\council\bills\dka\4129mm01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Accommodations tax, resident of S.C. with 
                                  certain job location requirements exempt; 
                                  Hotels and Motels, Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010320  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This 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.

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.

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