Bill Text: SC S0270 | 2021-2022 | 124th General Assembly | Introduced
Bill Title: Local accommodation and hospitality
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-01-12 - Referred to Committee on Finance [S0270 Detail]
Download: South_Carolina-2021-S0270-Introduced.html
A BILL
TO AMEND SECTIONS 6-1-530 AND 6-1-730, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USE OF REVENUE FROM THE LOCAL ACCOMMODATIONS TAX AND HOSPITALITY TAX, RESPECTIVELY, SO AS TO REDUCE A THRESHOLD FROM NINE HUNDRED THOUSAND DOLLARS IN ACCOMMODATIONS TAXES COLLECTED TO SEVEN HUNDRED FIFTY THOUSAND DOLLARS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(B) of the 1976 Code is amended to read:
"(B)(1) In a county in which at least nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 2. Section 6-1-730(B) of the 1976 Code, as last amended by Act 146 of 2020, is further amended to read:
"(B)(1) In a county in which at least nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine seven hundred fifty thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local hospitality tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 3. This act takes effect upon approval by the Governor.
