South Carolina General Assembly
125th Session, 2023-2024
Download This Bill in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
Sponsors: Rep. Stavrinakis
Document Path: LC-0101SA23.docx
Introduced in the House on January 10, 2023
Currently residing in the House Committee on Ways and Means
HISTORY OF LEGISLATIVE ACTIONS
|Date||Body||Action Description with journal page number|
|12/8/2022||House||Referred to Committee on Ways and Means|
|1/10/2023||House||Introduced and read first time (House Journal-page 77)|
|1/10/2023||House||Referred to Committee on Ways and Means (House Journal-page 77)|
View the latest legislative information at the website
VERSIONS OF THIS BILL
to amend the South Carolina Code of Laws 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 S.C. 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.
This web page was last updated on March 2, 2023 at 12:28 PM