Current Status Bill Number:3557 Ratification Number:166 Act Number:87 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970227 Primary Sponsor:Wilkins All Sponsors:Wilkins and H. Brown Drafted Document Number:jic\5781htc.97 Date Bill Passed both Bodies:19970527 Governor's Action:S Date of Governor's Action:19970610 Subject:Accommodations Tax Oversight Committee eliminated, Taxation, Revenue and Parks, Recreation and Tourism
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19970630 Act No. A87 ------ 19970610 Signed by Governor ------ 19970604 Ratified R166 Senate 19970527 Read third time, enrolled for ratification Senate 19970522 Read second time, notice of general amendments Senate 19970521 Committee report: Favorable 06 SF Senate 19970501 Introduced, read first time, 06 SF referred to Committee House 19970430 Read third time, sent to Senate House 19970429 Read second time House 19970417 Committee report: Favorable 30 HWM House 19970227 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
(A87, R166, H3557)
AN ACT TO AMEND SECTION 6-4-30, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ACCOMMODATIONS TAX OVERSIGHT COMMITTEE, SO AS TO ELIMINATE THE COMMITTEE AND DEVOLVE ITS OVERSIGHT FUNCTION ON THE DEPARTMENT OF REVENUE AND TO DEVOLVE THE REPORTING REQUIREMENT ON THE DEPARTMENT OF PARKS, RECREATION AND TOURISM.
Be it enacted by the General Assembly of the State of South Carolina:
Accommodations tax
SECTION 1. Section 6-4-30 of the 1976 Code, as added by Act 147 of 1991, is amended to read:
"Section 6-4-30. Local governments covered by this chapter may expend accommodations tax revenues pursuant to this chapter, and the Department of Revenue shall:
(1) serve as a resource to, answer questions of, and assist advisory committees and local governments in the implementation of the accommodations tax;
(2) arrange continuing education programs or workshops for local governmental officials and advisory committee members;
(3) serve as the oversight authority on questionable expenditures;
(4) require that complaints relating to the accommodations tax be submitted in writing;
(5) investigate and research facts on submitted complaints;
(6) forward copies of information submitted by the local governments and regional tourism agencies in Section 6-4-20 covered by the tourism provisions of this chapter to the Department of Parks, Recreation and Tourism, which shall publish an annual report on the information submitted."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 10th day of June, 1997.