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Bill Number: 1215 Ratification Number: 464 Act Number 403 Introducing Body: Senate Subject: Relating to sales tax on transient accommodations
(A403, R464, S1215)
AN ACT TO AMEND SECTION 12-35-710, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX ON TRANSIENT ACCOMMODATIONS, SO AS TO PROVIDE THAT THE TAX IS IMPOSED ONLY ON REVENUES DERIVED FROM THE RATE CHARGED FOR RENTAL OF SLEEPING ACCOMMODATIONS AND DOES NOT APPLY TO ANY ADDITIONAL GUEST CHARGES, AND TO DEFINE "ADDITIONAL GUEST CHARGE".
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The second paragraph of Section 12-35-710(1) of the 1976 Code, as added by Act 170 of 1987, is amended to read:
"The provisions of this article apply only to revenues derived from the rate charged for the rental of the sleeping accommodations and do not apply to any additional guest charges. The term 'additional guest charge' includes, but is not limited to, the following:
(a) room service;
(d) special items in promotional tourist packages;
(e) laundering and dry cleaning services;
(f) in-room movies;
(g) telephone charges;
(h) rentals of meeting rooms; and
(i) other guest services."
SECTION 2. This act takes effect on the first day of the first month following approval by the Governor.
Approved the 10th day of April, 1990.