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Sponsors: Rep. G.R. Smith
Document Path: l:\council\bills\rt\17451sa19.docx
Introduced in the House on January 8, 2019
Currently residing in the House Committee on Ways and Means
Summary: Accommodations tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/18/2018 House Prefiled 12/18/2018 House Referred to Committee on Ways and Means 1/8/2019 House Introduced and read first time (House Journal-page 122) 1/8/2019 House Referred to Committee on Ways and Means (House Journal-page 122)
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VERSIONS OF THIS BILL
TO AMEND SECTION 12-36-920, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ACCOMMODATIONS TAX, SO AS TO PROVIDE THAT A TAX IMPOSED ON OR COLLECTED IN RELATION TO ANY TRANSIENT ACCOMMODATIONS APPLIES TO AMOUNTS RECEIVED BY THE OPERATOR OF THE ACCOMMODATIONS, AND TO PROVIDE THAT A TRAVEL AGENT OR INTERMEDIARY MAY NOT BE CONSIDERED AN OPERATOR OF A TRANSIENT ACCOMMODATION.
Whereas, the General Assembly finds that travel agents and online travel companies provide valuable services to travelers, showing comparisons of rates and amenities offered by multiple, competing hotel operators; and
Whereas, these facilitation services are distinct from the provision of a room by the hotel where the traveler eventually stays; and
Whereas, travelers rely on community travel agents and online travel agents to research, compare, and book reservations; and
Whereas, an accommodations tax should not be imposed on services provided by travel agents and online travel companies. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-920(A) is amended by adding an undesignated paragraph at the end to read:
"Notwithstanding any other provision of law, a tax imposed on or collected in relation to any transient accommodations, whether imposed as an accommodations tax, sales tax, or otherwise, applies to amounts received by the operator of an accommodation designated in this subsection. A travel agent or intermediary may not be considered an operator unless a travel agent or intermediary actually operates such a facility."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on February 5, 2019 at 2:02 PM