South Carolina General Assembly
123rd Session, 2019-2020

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H. 3188

STATUS INFORMATION

General Bill
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: Not yet available

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)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/18/2018

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A 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.

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This web page was last updated on January 18, 2019 at 10:56 AM