South CarolinaH 3876126th General Assembly (2025-2026)House

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-36-72 SO AS TO SPECIFY THE PARTY RESPONSIBLE FOR COLLECTING AND REMITTING CERTAIN TAXES AND FEES IMPOSED ON ACCOMMODATIONS; BY AMENDING SECTION 12-36-70, RELATING TO THE DEFINITION OF RETAILER, SO AS TO INCLUDE PERSONS OPERATING AS AN ACCOMMODATIONS INTERMEDIARY AND TO DELETE AN EXCEPTION; BY AMENDING SECTION 12-36-920, RELATING TO THE ACCOMMODATIONS TAX, SO AS TO SPECIFY THE PARTY RESPONSIBLE FOR COLLECTING AND REMITTING CERTAIN TAXES AND FEES IMPOSED ON ACCOMMODATIONS AND TO REQUIRE AN ANNUAL REPORT ON IMPOSITIONS; BY AMENDING SECTION 6-1-510, RELATING TO THE LOCAL ACCOMMODATIONS TAX, SO AS TO INCLUDE GROSS PROCEEDS OF PERSONS ACTING AS MERCHANTS OF RECORD; BY AMENDING SECTION 6-1-520, RELATING TO THE LOCAL ACCOMMODATIONS TAX, SO AS TO REQUIRE A LOCAL GOVERNMENT TO NOTIFY THE DEPARTMENT OF REVENUE AND THE STATE TREASURER OF CERTAIN IMPOSITIONS; BY AMENDING SECTION 6-1-570, RELATING TO REMITTING THE LOCAL ACCOMMODATIONS TAX, SO AS TO CLARIFY THE TAX IS TO BE COLLECTED; BY AMENDING SECTION 6-1-630, RELATING TO THE BEACH PRESERVATION FEE, SO AS TO REQUIRE THE FEE TO BE COLLECTED AND REMITTED IN THE SAME MANNER AS THE LOCAL ACCOMMODATIONS TAX AND TO REQUIRE THE LOCAL GOVERNMENT TO NOTIFY THE DEPARTMENT OF REVENUE AND THE STATE TREASURER OF THE IMPOSITION OF THE FEE; AND BY AMENDING SECTION 5-7-30, RELATING TO THE POWERS OF A MUNICIPALITY, SO AS TO REQUIRE CERTAIN UNIFORM SERVICE CHANGES ON ACCOMMODATIONS BE COLLECTED AND REMITTED IN THE SAME MANNER AS THE LOCAL ACCOMMODATIONS TAX AND TO REQUIRE THE LOCAL GOVERNMENT TO NOTIFY THE DEPARTMENT OF REVENUE AND THE STATE TREASURER OF THE IMPOSITION OF THE FEE.

Sponsored By: Lee Hewitt (Republican)

Passed

Summary

Accommodations

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Lee Hewitt

    Republican • House

Cosponsors

  • Lucas Atkinson

    Democrat • House

  • Brandon L. Cox

    Republican • House

  • William H. Bailey

    Republican • House

  • Gilda Cobb-Hunter

    Democrat • House

  • Kevin Hardee

    Republican • House

  • Jackie E. "Coach" Hayes

    Democrat • House

  • Rosalyn D. Henderson-Myers, Ph.D.

    Democrat • House

  • Roger K. Kirby

    Democrat • House

  • Thomas R. "Randy" Ligon

    Republican • House

  • Melissa Lackey Oremus

    Republican • House

  • J. Todd Rutherford

    Democrat • House

Roll Call Votes

All Roll Calls

Yes: 66 • No: 38

House vote 5/8/2025

(Accommodations)Passage of Bill

Yes: 66 • No: 38

Actions Timeline

  1. Referred to Committee on Finance

    1/21/2026Senate
  2. Introduced and read first time

    1/21/2026Senate
  3. Read third time and sent to Senate

    1/20/2026House
  4. Roll call Yeas-66 Nays-38

    5/8/2025House
  5. Read second time

    5/8/2025House
  6. Amended

    5/8/2025House
  7. Requests for debate-Rep

    5/7/2025House
  8. Member(s) request name removed as sponsor: McGinnis

    5/7/2025House
  9. Debate adjourned until Wed., 5-7-25

    5/6/2025House
  10. Member(s) request name added as sponsor: Henderson-Myers, Atkinson

    5/1/2025House
  11. Committee report: Favorable with amendment Ways and Means

    4/30/2025House
  12. Member(s) request name added as sponsor: B.L.Cox

    4/23/2025House
  13. Referred to Committee on Ways and Means

    1/30/2025House
  14. Introduced and read first time

    1/30/2025House

Bill Text

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