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Indicates Matter Stricken
Indicates New Matter
S. 270
STATUS INFORMATION
General Bill
Sponsors: Senator Matthews
Document Path: l:\council\bills\nbd\11089dg21.docx
Introduced in the Senate on January 12, 2021
Currently residing in the Senate Committee on Finance
Summary: Local accommodation and hospitality
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/9/2020 Senate Prefiled
12/9/2020 Senate Referred to Committee on Finance
1/12/2021 Senate Introduced and read first time (Senate Journal-page 242)
1/12/2021 Senate Referred to Committee on Finance
(Senate Journal-page 242)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTIONS 6-1-530 AND 6-1-730, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USE OF REVENUE FROM THE LOCAL ACCOMMODATIONS TAX AND HOSPITALITY TAX, RESPECTIVELY, SO AS TO REDUCE A THRESHOLD FROM NINE HUNDRED THOUSAND DOLLARS IN ACCOMMODATIONS TAXES COLLECTED TO SEVEN HUNDRED FIFTY THOUSAND DOLLARS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(B) of the 1976 Code is amended to read:
"(B)(1) In a county in which at least nine seven hundred fifty 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 police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 2. Section 6-1-730(B) of the 1976 Code, as last amended by Act 146 of 2020, is further amended to read:
"(B)(1) In a county in which at least nine seven hundred fifty 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 police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local hospitality tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on
January 21, 2021 at 3:53 PM