A BILL TO AMEND SECTION 61510, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL ACCOMMODATIONS TAX, SO AS TO CLARIFY THE DEFINITION OF THE LOCAL ACCOMMODATIONS TAX; BY ADDING SECTION 61580 SO AS TO PROVIDE THAT A THIRD PARTY WHO ACCEPTS AN ACCOMMODATION CHARGE IS LIABLE FOR ACCOMMODATIONS TAX; BY ADDING SECTION 61590 SO AS TO PROVIDE THAT THE LOCAL ACCOMMODATIONS TAX DOES NOT APPLY TO CERTAIN RESIDENTIAL REAL PROPERTY; TO AMEND SECTION 1236920, RELATING TO THE TAX ON ACCOMMODATIONS FOR TRANSIENTS, SO AS TO CLARIFY WHICH PARTY IS RESPONSIBLE FOR THE ACCOMMODATIONS TAX, AND TO PROVIDE THAT A THIRD PARTY WHO ACCEPTS AN ACCOMMODATION CHARGE IS LIABLE FOR ACCOMMODATIONS TAX. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 61510(1) of the 1976 Code is amended to read: the gross “(1) ‘Local accommodations tax’ means a tax on proceeds derived from the rental or charges for accommodations furnished to transients as provided in Section 1236920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration. A person is engaged or continuing in the business of furnishing accommodations within the jurisdiction if it directly or indirectly provides accommodations or reservations for accommodations
A BILL TO AMEND SECTION 61510, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL ACCOMMODATIONS TAX, SO AS TO CLARIFY THE DEFINITION OF THE LOCAL ACCOMMODATIONS TAX; BY ADDING SECTION 61580 SO AS TO PROVIDE THAT A THIRD PARTY WHO ACCEPTS AN ACCOMMODATION CHARGE IS LIABLE FOR ACCOMMODATIONS TAX; BY ADDING SECTION 61590 SO AS TO PROVIDE THAT THE LOCAL ACCOMMODATIONS TAX DOES NOT APPLY TO CERTAIN RESIDENTIAL REAL PROPERTY; TO AMEND SECTION 1236920, RELATING TO THE TAX ON ACCOMMODATIONS FOR TRANSIENTS, SO AS TO CLARIFY WHICH PARTY IS RESPONSIBLE FOR THE ACCOMMODATIONS TAX, AND TO PROVIDE THAT A THIRD PARTY WHO ACCEPTS AN ACCOMMODATION CHARGE IS LIABLE FOR ACCOMMODATIONS TAX. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 61510(1) of the 1976 Code is amended to read: “(1) ‘Local accommodations tax’ means a tax on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in Section 1236920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration. A person is engaged or continuing in the business of furnishing accommodations within the jurisdiction if it directly or indirectly provides accommodations or reservations for accommodations
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