South Carolina General Assembly
125th Session, 2023-2024

Download This Bill in Microsoft Word Format

Indicates Matter Stricken
Indicates New Matter

H. 3149

STATUS INFORMATION

General Bill
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

Summary: Hospitality tax

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/8/2022 House Prefiled
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

12/08/2022



A 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.

----XX----

This web page was last updated on May 28, 2024 at 12:45 PM