SC H3876 | 2025-2026 | 126th General Assembly
Status
Sponsorship: Bipartisan Bill
Status: Engrossed on January 20 2026 - 50% progression
Action: 2026-05-05 - Committee report: Favorable with amendment Finance
Text: Latest bill text (Comm Sub) [HTML]
Status: Engrossed on January 20 2026 - 50% progression
Action: 2026-05-05 - Committee report: Favorable with amendment Finance
Text: Latest bill text (Comm Sub) [HTML]
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.
Title
Accommodations
Sponsors
Roll Calls
2025-05-08 - House - House: Passage Of Bill (Y: 66 N: 38 NV: 15 Abs: 4) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2026-05-05 | Senate | Committee report: Favorable with amendment Finance |
| 2026-01-21 | Senate | Referred to Committee on Finance |
| 2026-01-21 | Senate | Introduced and read first time |
| 2026-01-20 | House | Read third time and sent to Senate |
| 2025-05-08 | House | Roll call Yeas-66 Nays-38 |
| 2025-05-08 | House | Read second time |
| 2025-05-08 | House | Amended |
| 2025-05-07 | House | Requests for debate-Rep |
| 2025-05-07 | House | Member(s) request name removed as sponsor: McGinnis |
| 2025-05-06 | House | Debate adjourned until Wed., 5-7-25 |
| 2025-05-06 | Scrivener's error corrected | |
| 2025-05-01 | House | Member(s) request name added as sponsor: Henderson-Myers, Atkinson |
| 2025-04-30 | House | Committee report: Favorable with amendment Ways and Means |
| 2025-04-23 | House | Member(s) request name added as sponsor: B.L.Cox |
| 2025-01-30 | House | Referred to Committee on Ways and Means |
| 2025-01-30 | House | Introduced and read first time |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 12 | 36 | 70 | (n/a) | See Bill Text |
| 12 | 36 | 72 | (n/a) | See Bill Text |
| 12 | 36 | 920 | (n/a) | See Bill Text |
| 5 | 7 | 30 | (n/a) | See Bill Text |
| 6 | 1 | 510 | (n/a) | See Bill Text |
| 6 | 1 | 520 | (n/a) | See Bill Text |
| 6 | 1 | 570 | (n/a) | See Bill Text |
| 6 | 1 | 630 | (n/a) | See Bill Text |
