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Bill 169

                    Current Status

Bill Number:                      169
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990112
Primary Sponsor:                  Washington
All Sponsors:                     Washington
Drafted Document Number:          l:\s-res\mw\002hosp.kad.doc
Residing Body:                    Senate
Subject:                          Hospitality, accommodations taxes; 
                                  revenue used for police and fire protection, 
                                  medical services; Taxation, local


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20000413  Scrivener's error corrected
Senate  20000412  Recalled from Committee,               06 SF
                  placed on the Calendar
Senate  19990112  Introduced, read first time,           06 SF
                  referred to Committee
Senate  19981216  Prefiled, referred to Committee        06 SF


              Versions of This Bill
Revised on April 12, 2000 - Word format
Revised on April 13, 2000 - Word format

Indicates Matter Stricken

Indicates New Matter

RECALLED

April 12, 2000

S. 169

S. Printed 4/12/00--S. [SEC 4/13/00 12:17 PM]

Read the first time January 12, 1999.

REVENUE IMPACT1

This bill would have no impact on state and local revenue.

Explanation

According to the Department of Revenue, five counties collected $900,000 or more from accommodations tax revenue in FY1997-98: Beaufort, Charleston, Greenville, Horry, and Richland. Only these five counties were permitted to use accommodations tax revenue for police and fire protection, emergency medical services, and emergency preparedness operations. This bill would permit all forty-six counties to use accommodations tax or hospitality tax revenue for these local government services by eliminating the $900,000 requirement. This bill merely reallocates accommodations tax revenue among the specific uses of the revenue enumerated in Sections 6-1-530 and 6-1-730, and does not affect the total amount of revenue available.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.

TO AMEND SECTIONS 6-1-530 AND 6-1-730 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USE OF REVENUE FROM LOCAL HOSPITALITY AND ACCOMMODATIONS TAXES, SO AS TO ELIMINATE THE REQUIREMENT THAT NINE HUNDRED THOUSAND DOLLARS IN STATE ACCOMMODATIONS TAXES MUST BE COLLECTED IN A COUNTY BEFORE REVENUE GENERATED BY A LOCAL ACCOMMODATIONS TAX OR LOCAL HOSPITALITY TAX MAY BE USED TO PROVIDE POLICE AND FIRE PROTECTION, EMERGENCY MEDICAL SERVICES, AND EMERGENCY PREPAREDNESS OPERATIONS.

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

SECTION 1. Section 6-1-530 is amended to read:

"Section 6-1-530. (A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:

(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

(2) cultural, recreational, or historic facilities;

(3) beach access and renourishment;

(4) highways, roads, streets, and bridges providing access to tourist destinations;

(5) advertisements and promotions related to tourism development; or

(6) water and sewer infrastructure to serve tourism-related demand.; or

(B) 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

(7) police, and fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities enumerated in items (1) through (6)."

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

"Section 6-1-730. (A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:

(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

(2) cultural, recreational, or historic facilities;

(3) beach access and renourishment;

(4) highways, roads, streets, and bridges providing access to tourist destinations;

(5) advertisements and promotions related to tourism development; or

(6) water and sewer infrastructure to serve tourism-related demand.; or

(B) 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

(7) police, and fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities enumerated in items (1) through (6)."

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

This web page was last updated on Wednesday, December 9, 2009 at 9:04 A.M.