Bill Text: SC H3149 | 2023-2024 | 125th General Assembly | Introduced

---

Bill Title: Hospitality tax

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-01-10 - Referred to Committee on Ways and Means [H3149 Detail]

Download: South_Carolina-2023-H3149-Introduced.html

---

South Carolina General Assembly
125th Session, 2023-2024

Bill 3149

---

Indicates Matter Stricken
Indicates New Matter

---

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

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 December 08, 2022 at 05:23 PM