summary
Introduced
01/30/2025
01/30/2025
In Committee
01/21/2026
01/21/2026
Crossed Over
01/20/2026
01/20/2026
Passed
Dead
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 the responsibilities for collecting and remitting taxes and fees related to accommodations in South Carolina by introducing several key provisions. It defines new terms such as "accommodations intermediary" (like online travel agencies) and "accommodations provider" (property owners or managers), and establishes that accommodations intermediaries are generally responsible for collecting and remitting state and local taxes on transactions they facilitate. The bill also introduces a special provision where, if a professional property management company is managing a property, that company becomes the "merchant of record" and is responsible for tax collection instead of the intermediary. Additionally, the bill requires accommodations intermediaries and providers to submit an annual confidential report listing properties rented for more than 14 days, mandates that tax amounts be separately stated on customer bills, and requires local governments to notify the Department of Revenue and State Treasurer at least 60 days before imposing new accommodation-related taxes or fees. The legislation aims to create more clarity and uniformity in how accommodation-related taxes are collected and reported, particularly with the rise of online booking platforms and digital accommodation services.
Committee Categories
Budget and Finance
Sponsors (12)
Lee Hewitt (R)*,
Lucas Atkinson (D),
William Bailey (R),
Gilda Cobb-Hunter (D),
Brandon Cox (R),
Kevin Hardee (R),
Jackie Hayes (D),
Rosalyn Henderson-Myers (D),
Roger Kirby (D),
Randy Ligon (R),
Melissa Oremus (R),
Todd Rutherford (D),
Last Action
Referred to Committee on Finance (on 01/21/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=3876&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/3876_20250508.htm |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/3876_20250506.htm |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/3876_20250430.htm |
| Fiscal Note - H3876 2025-01-30 Introduced | https://www.scstatehouse.gov/sess126_2025-2026/fiscalimpactstatements/H3876%202025-01-30%20introduced.pdf |
| Fiscal Note - H3876 2025-04-23 Amended | https://www.scstatehouse.gov/sess126_2025-2026/fiscalimpactstatements/H3876%202025-04-23%20amended.pdf |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/3876_20250130.htm |
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