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Current Status Bill Number:View additional legislative information at the LPITS web site.596 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010418 Primary Sponsor:Alexander All Sponsors:Alexander, Passailaigue, Grooms, Jackson and McGill Drafted Document Number:l:\council\bills\bbm\10198htc01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Tourism Expenditure Review Committee, Accommodations sales tax revenues of counties, municipalities; Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010418 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-4-35 SO AS TO ESTABLISH THE TOURISM EXPENDITURE REVIEW COMMITTEE FOR THE PURPOSE OF REVIEWING TOURISM-RELATED EXPENDITURES OF STATE ACCOMMODATIONS SALES TAX REVENUES OF MUNICIPALITIES AND COUNTIES AND TO PROVIDE FOR ITS MEMBERSHIP AND DUTIES, TO AUTHORIZE ORDER A REDUCTION IN THE ACCOMMODATIONS TAX REVENUE ALLOCATION TO A MUNICIPALITY OR COUNTY TO REFLECT A QUESTIONABLE EXPENDITURE OR LATE FILED REPORTS; TO AMEND SECTIONS 6-4-5 AND 6-4-30, AS AMENDED, RELATING TO DEFINITIONS AND THE DUTIES OF THE DEPARTMENT OF REVENUE IN THE ALLOCATIONS OF ACCOMMODATIONS TAX REVENUES, SO AS TO ADD A DEFINITION FOR "TOURIST" AND TO DELETE DUTIES FORMERLY ASSIGNED TO THE DEPARTMENT OF REVENUE NOW ASSIGNED THE COMMITTEE ESTABLISHED BY THIS ACT; AND TO AMEND SECTION 12-36-2630, RELATING TO THE IMPOSITION OF THE STATE SALES TAX ON ACCOMMODATIONS, SO AS TO CLARIFY THE REVENUES WHICH MAY BE RETAINED BY THE DEPARTMENT OF REVENUE AND TO ALLOW THESE REVENUES TO FUND THE EXPENSES OF THE COMMITTEE ESTABLISHED BY THIS ACT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 4, Title 6 of the 1976 Code is amended by adding:
"Section 6-4-35. (A) There is established the Tourism Expenditure Review Committee consisting of nine members as follows:
(1) one member appointed by the Speaker of the House;
(2) one member appointed by the President Pro Tempore of the Senate;
(3) the Director of the South Carolina Department of Parks, Recreation and Tourism, or his designee, ex officio;
(4) six members appointed by the Governor as follows:
(a) one member on the recommendation of the South Carolina Association of Tourism Regions;
(b) one member on the recommendation of the South Carolina Association of Convention and Visitors Bureaus;
(c) one member on the recommendation of the South Carolina Travel and Tourism Coalition;
(d) one member on the recommendation of the Municipal Association of South Carolina;
(e) one member on the recommendation of the South Carolina Association of Counties; and
(f) one member on the recommendation of the Hospitality Association of South Carolina.
Appointed members shall serve for terms of four years and until their successors are appointed and qualify, except that of those first appointed by the Governor, four shall serve for a term of two years and the term must be noted on the appointment. Regardless of the date of appointment, all terms expire July first of the applicable year. Members shall serve without compensation, but may receive the mileage, subsistence, and per diem allowed by law for members of state boards, committees, and commissions. Vacancies must be filled in the manner of original appointment for the unexpired portion of the term.
(B)(1)(a) The Tourism Expenditure Review Committee shall serve as the oversight authority on all tourism-related expenditures and to that end, all reports filed pursuant to Section 6-4-25(D)(3) must be forwarded to the committee for review. The municipality or county must be notified if an expenditure is questioned, and the committee may consider any further supporting information the municipality or county may provide. If the committee finds an expenditure to be in noncompliance, it shall certify the noncompliance to the State Treasurer. Subsequent distributions in accommodations tax revenue otherwise due the municipality or county may be withheld. An appeal from an action of the committee under this subitem lies with the Administrative Law Judge Division.
(b) If the committee determines that a municipality or county has failed to file the reports required pursuant to Section 6-4-25(D)(3), it may impose a fee of five hundred dollars a month or part of a month for each month the report is not filed, but not more than five thousand dollars. The committee shall certify the penalty to the State Treasurer, who shall withhold the amount of the penalty from subsequent distributions otherwise due the municipality or county. An appeal from an action of the committee under this subitem lies with the Administrative Law Judge Division.
(c) Allocations withheld must be reallocated proportionately to all other recipients.
(2) The committee has jurisdiction to research and resolve facts on written complaints submitted to it with regard to the appropriate tourism-related expenditures.
(3) The committee shall forward copies of information submitted by the local governments and regional tourism agencies pursuant to Section 6-4-25 arising under the tourism provisions of this chapter to the Department of Parks, Recreation and Tourism, which shall publish an annual report on the information submitted."
SECTION 2. Section 6-4-5 of the 1976 Code, as added by Act 147 of 1991, is amended by adding at the end:
"(5) 'Tourist' means a person traveling to and staying in places outside his usual environment for one night or more for leisure, business, or any other purpose. A person meeting this definition may be staying in places of public accommodations such as hotels, motels, inns, bed and breakfasts, campgrounds, or the residences of family or friends."
SECTION 3. Section 6-4-30 of the 1976 Code, as amended by Act 87 of 1997, is further amended to read:
"Section 6-4-30. Local governments covered by this chapter may expend accommodations tax revenues pursuant to this chapter, and the Department of Revenue shall:
(1) serve as a resource to, answer questions of, and assist advisory committees and local governments in the implementation of the accommodations tax; and
(2) arrange continuing education programs or workshops for local governmental officials and advisory committee members;
(3) serve as the oversight authority on questionable expenditures;
(4) require that complaints relating to the accommodations tax be submitted in writing;
(5) investigate and research facts on submitted complaints;
(6) forward copies of information submitted by the local governments and regional tourism agencies in Section 6-4-20 covered by the tourism provisions of this chapter to the Department of Parks, Recreation and Tourism, which shall publish an annual report on the information submitted."
SECTION 4. Section 12-36-2630(3) of the 1976 Code is amended to read:
"(3) a two percent local accommodations tax, which must be credited to the political subdivisions of the State in accordance with Chapter 4 of Title 6. The proceeds of this tax, less the departments department's actual incremental increase in the cost of administration and the expenses of the Tourism Expenditure Review Committee established pursuant to Section 6-4-35, must be remitted quarterly to the municipality or the county in which it is collected. The two percent tax provided by this item may not be increased except upon approval of two-thirds of the membership of each House of the General Assembly. However, the tax may be decreased or repealed by a simple majority of the membership of each House of the General Assembly.
The tax imposed by Section 12-36-920 must be billed and paid in a single item listed as tax, without itemizing the taxes referred to in this section."
SECTION 5. This act takes effect upon approval by the Governor.
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