H*3561(Rat #0189, Act #0172 of 2014)  General Bill, By White, Stavrinakis and 
Merrill
 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. - ratified title

   02/19/13  House  Introduced and read first time (House Journal-page 43)
   02/19/13  House  Referred to Committee on Ways and Means
                     (House Journal-page 43)
   04/09/13  House  Member(s) request name added as sponsor:
                     Stavrinakis, Merrill
   04/18/13  House  Committee report: Favorable with amendment Ways
                     and Means (House Journal-page 17)
   04/24/13  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)
   04/25/13  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)
   04/30/13  House  Amended (House Journal-page 104)
   04/30/13  House  Read second time (House Journal-page 104)
   04/30/13  House  Roll call Yeas-105  Nays-0 (House Journal-page 106)
   05/01/13  House  Read third time and sent to Senate
                     (House Journal-page 10)
   05/01/13  Senate Introduced and read first time (Senate Journal-page 4)
   05/01/13  Senate Referred to Committee on Finance
   02/26/14  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 17)
   03/05/14  Senate Committee Amendment Adopted (Senate Journal-page 33)
   03/05/14  Senate Read second time (Senate Journal-page 33)
   03/05/14  Senate Roll call Ayes-44  Nays-0 (Senate Journal-page 33)
   04/15/14  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 27)
   04/30/14  House  Concurred in Senate amendment and enrolled
                     (House Journal-page 107)
   04/30/14  House  Roll call Yeas-108  Nays-0 (House Journal-page 107)
   05/15/14         Ratified R 189
   05/16/14         Signed By Governor
   05/27/14         Effective date 07/01/14
   06/02/14         Act No. 172

(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.