South Carolina General Assembly
124th Session, 2021-2022

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H. 3933

STATUS INFORMATION

General Bill
Sponsors: Rep. Stavrinakis
Document Path: l:\council\bills\df\13044sa21.docx

Introduced in the House on February 23, 2021
Currently residing in the House Committee on Ways and Means

Summary: Hospitality tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   2/23/2021  House   Introduced and read first time (House Journal-page 7)
   2/23/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 7)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/23/2021

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

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-780 SO AS TO PROVIDE THAT A PENALTY, FINE, OR OTHER ADDITIONAL COST MAY NOT BE IMPOSED WITH RESPECT TO LOCAL HOSPITALITY TAX PAYMENTS RECEIVED WITHIN SEVEN DAYS OF THE DUE DATE THAT IN THE AGGREGATE EXCEEDS FIVE PERCENT OF THE DELINQUENT TAX.

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

SECTION    1.    Article 7, Chapter 1, Title 6 of the 1976 Code is amended by adding:

    "Section 6-1-780.    A local governing body may not impose a penalty, fine, or other additional cost, however described, for late payment of local hospitality tax received within seven days of the due date that in the aggregate exceeds five percent of the delinquent tax."

SECTION    2.    Upon approval by the Governor, this act takes effect on the first day of the second month following the month in which the Governor approves this act and applies for local hospitality tax accruing on and after that date.

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This web page was last updated on February 24, 2021 at 9:18 AM