H*4691(Rat #0378, Act #0314 of 2006)  General Bill, By Chellis, Young, Cotty, 
Ceips, Ott, Sandifer and Whitmire

Similar(S 641, S 985)
 AN ACT TO AMEND SECTIONS 6-1-530 AND 6-1-730, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE USES ALLOWED FOR THE REVENUES OF THE LOCAL
 ACCOMMODATIONS TAX, SO AS TO ALLOW A COUNTY IN WHICH LESS THAN NINE HUNDRED
 THOUSAND DOLLARS A YEAR IN STATE ACCOMMODATIONS TAX IS COLLECTED TO USE NOT
 MORE THAN TWENTY PERCENT OF THE PREVIOUS YEAR'S LOCAL ACCOMMODATIONS TAX AND
 HOSPITALITY TAX REVENUES FOR THE OPERATIONS AND MAINTENANCE PURPOSES ALLOWED
 BY LAW IN COUNTIES MEETING THE NINE HUNDRED THOUSAND DOLLAR THRESHOLD. -
 ratified title

   02/21/06  House  Introduced and read first time HJ-128
   02/21/06  House  Referred to Committee on Ways and Means HJ-128
   03/29/06  House  Member(s) request name removed as sponsor: Bailey
   04/20/06  House  Committee report: Favorable with amendment Ways
                     and Means HJ-13
   04/26/06  House  Amended HJ-40
   04/26/06  House  Read second time HJ-41
   04/27/06  House  Read third time and sent to Senate HJ-11
   04/27/06  Senate Introduced and read first time SJ-25
   04/27/06  Senate Referred to Committee on Finance SJ-25
   05/05/06  Senate Referred to Subcommittee: O'Dell (ch), Peeler,
                     Reese, Short, Fair, Verdin
   05/17/06  Senate Committee report: Favorable Finance SJ-14
   05/23/06  Senate Amended SJ-15
   05/23/06  Senate Read second time SJ-15
   05/25/06  Senate  Adoption of Amendment Reconsidered and Tabled SJ-13
   05/25/06  Senate Read third time and enrolled SJ-13
   05/31/06         Ratified R 378
   06/01/06         Signed By Governor
   06/06/06         Copies available
   06/06/06         Effective date 06/01/06
   06/08/06         Act No. 314

(A314, R378, H4691)

AN ACT TO AMEND SECTIONS 6-1-530 AND 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USES ALLOWED FOR THE REVENUES OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALLOW A COUNTY IN WHICH LESS THAN NINE HUNDRED THOUSAND DOLLARS A YEAR IN STATE ACCOMMODATIONS TAX IS COLLECTED TO USE NOT MORE THAN TWENTY PERCENT OF THE PREVIOUS YEAR'S LOCAL ACCOMMODATIONS TAX AND HOSPITALITY TAX REVENUES FOR THE OPERATIONS AND MAINTENANCE PURPOSES ALLOWED BY LAW IN COUNTIES MEETING THE NINE HUNDRED THOUSAND DOLLAR THRESHOLD.

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

Twenty percent of local accommodations tax used for operation and maintenance

SECTION    1.    Section 6-1-530(B) of the 1976 Code is amended to read:

"(B)(1)        In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.

(2)    In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."

Twenty percent of local hospitality tax used for operation and maintenance

SECTION    2.    Section 6-1-730(B) of the 1976 Code is amended to read:

"(B)(1)        In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.

(2)    In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local hospitality tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."

Time effective

SECTION    3.    This act takes effect upon approval by the Governor.

Ratified the 31st day of May, 2006.

Approved the 1st day of June, 2006.