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Bill

Bill > H3876

SC H3876

SC H3876
Accommodations

summary

Introduced
01/30/2025
In Committee
01/21/2026
Crossed Over
01/20/2026
Passed
Dead
05/14/2026

Introduced Session

126th General Assembly

Bill Summary

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.

AI Summary

This bill clarifies who is responsible for collecting and remitting taxes and fees on accommodations, such as hotel stays, by defining "accommodations intermediary" as entities like online travel agencies that facilitate rentals, and "merchant of record" as the entity legally responsible for processing payments. Generally, accommodations intermediaries will collect and remit these taxes and fees, unless a professional property management company is acting as the merchant of record. The bill also requires local governments to notify the Department of Revenue and the State Treasurer of any new or changed taxes or fees on accommodations, and mandates the Department of Revenue to publish this information annually to ensure transparency for accommodations providers and intermediaries.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Committee report: Favorable with amendment Finance (on 05/05/2026)

Bill Topics

Government Operations
  • ‐ Tax Administration and Collection of Revenue
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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