Bill Commons

SC H 3876

in committee

Accommodations

South Carolina · 2026 Regular Session · lower

Description

A BILL TO 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.

Introduced
2025-01-30
Status date
Latest action
2026-05-05 — Committee report: Favorable with amendment Finance
Bill type
bill
Last updated

Sponsors

  • Hewittprimary
  • Baileyprimary
  • Kirbyprimary
  • Oremusprimary
  • Hardeeprimary
  • Hayesprimary
  • Cobb-Hunterprimary
  • Ligonprimary
  • Rutherfordprimary
  • B.L. Coxprimary
  • Henderson-Myersprimary
  • Atkinsonprimary

Committees

Not provided by source.

Action timeline

  1. 2025-01-30

    Introduced and read first time

    introduction,reading-1

  2. 2025-01-30

    Referred to Committee on Ways and Means

    referral-committee

  3. 2025-04-23

    Member(s) request name added as sponsor: B.L.Cox

  4. 2025-04-30

    Committee report: Favorable with amendment Ways and Means

    committee-passage-favorable

  5. 2025-05-01

    Member(s) request name added as sponsor: Henderson-Myers, Atkinson

  6. 2025-05-06

    Scrivener's error corrected

  7. 2025-05-06

    Debate adjourned until Wed., 5-7-25

  8. 2025-05-07

    Member(s) request name removed as sponsor: McGinnis

  9. 2025-05-07

    Requests for debate-Rep(s). Oremus, Frank, Pace, Magnuson, Edgerton, Beach, White, Ballentine, Chapman, Morgan, Terrible, Ligon, Gilreath, Cromer, Huff

  10. 2025-05-08

    Amended

    amendment-passage

  11. 2025-05-08

    Read second time

    reading-2

  12. 2025-05-08

    Roll call Yeas-66 Nays-38

  13. 2026-01-20

    Read third time and sent to Senate

    passage,reading-3

  14. 2026-01-21

    Introduced and read first time

    introduction,reading-1

  15. 2026-01-21

    Referred to Committee on Finance

    referral-committee

  16. 2026-05-05

    Committee report: Favorable with amendment Finance

    committee-passage-favorable

Versions

Documents

Votes

  • Passage of Bill

    2025-05-08 · pass · 66-38

    Member-level votes (122)
    • Anderson, Carl L.: yes
    • Atkinson, Lucas: yes
    • Bailey, William H.: yes
    • Bamberg, Justin T.: yes
    • Bannister, Bruce W.: yes
    • Bernstein, Beth E.: yes
    • Bowers, Phillip: yes
    • Brewer, Gary S., Jr.: yes
    • Brittain, T. Case, Jr.: yes
    • Burns, James Mikell: yes
    • Bustos, Joseph M.: yes
    • Calhoon, Paula Rawl: yes
    • Chumley, William M.: yes
    • Clyburn, William: yes
    • Cobb-Hunter, Gilda: yes
    • Collins, Neal A.: yes
    • Cox, Brandon L.: yes
    • Davis, Sylleste H.: yes
    • Forrest, Cally R., Jr.: yes
    • Gilliam, Leon D.: yes
    • Govan, Jerry N., Jr.: yes
    • Guest, Thomas Duval, Jr.: yes
    • Guffey, Brandon: yes
    • Hardee, Kevin: yes
    • Hartnett, Thomas F., Jr.: yes
    • Hartz, Charles V.: yes
    • Hayes, Jackie E.: yes
    • Henderson-Myers,, Rosalyn D., Ph.D. Hewitt, Lee: yes
    • Holman, Harriet A.: yes
    • Hosey, Lonnie: yes
    • Huff, William C.: yes
    • Johnson, Jeffrey E.: yes
    • Johnson, Jermaine L., Sr.: yes
    • Jones, Wendell K.: yes
    • Jordan, Wallace H., Jr.: yes
    • Kirby, Roger K.: yes
    • Landing, Kathy: yes
    • Lawson, M. Brian: yes
    • Ligon, Thomas R.: yes
    • Long, Steven Wayne: yes
    • Luck, Jason: yes
    • Magnuson, Josiah: yes
    • Martin, David: yes
    • McCabe, Donald Ryan, Jr.: yes
    • Montgomery, W. Scott, IV: yes
    • Moore, Travis A.: yes
    • Moss, Dennis C.: yes
    • Neese, Mike M.: yes
    • Newton, Brandon: yes
    • Oremus, Melissa Lackey: yes
    • Pope, Thomas E.: yes
    • Rankin, Luke S.: yes
    • Reese, Robert T.: yes
    • Rivers, Michael F., Sr.: yes
    • Robbins, Robby: yes
    • Sanders, Richard Blake: yes
    • Schuessler, Carla: yes
    • Smith, G. Murrell, Jr.: yes
    • Taylor, Bill: yes
    • Teeple, James E.: yes
    • Vaughan, David: yes
    • Wetmore, Elizabeth: yes
    • Whitmire, William R.: yes
    • Williams, Robert Q.: yes
    • Wooten, Chris: yes
    • Ballentine, Nathan: no
    • Bauer, Heather: no
    • Beach, Thomas: no
    • Bradley, Jeff: no
    • Chapman, Donald G.: no
    • Cromer, April: no
    • Dillard, Chandra E.: no
    • Duncan, Adam L.: no
    • Edgerton, Sarita L.: no
    • Erickson, Shannon S.: no
    • Frank, Stephen D.: no
    • Gagnon, Craig A.: no
    • Garvin, Kambrell H.: no
    • Gibson, Daniel: no
    • Gilreath, Thomas Lee: no
    • Grant, Hamilton R.: no
    • Haddon, Patrick B.: no
    • Hager, William: no
    • Harris, Robert J.: no
    • Hart, Christopher R.: no
    • Hiott, David R.: no
    • Hixon, William M.: no
    • Howard, Leon: no
    • Kilmartin, John Gregory: no
    • King, John Richard C.: no
    • May, Robert J., III: no
    • McCravy, John R., III: no
    • Morgan, T. Alan, Jr.: no
    • Pace, Jordan S.: no
    • Sessions, Heath: no
    • Smith, Marvin: no
    • Spann-Wilder, Tiffany: no
    • Stavrinakis, Leonidas E.: no
    • Terribile, Jackie R.: no
    • Waters, Courtney S.: no
    • Weeks, J. David: no
    • White, Joseph S.: no
    • Willis, Mark N.: no
    • Cox, Bobby J.: excused
    • Gatch, Gil: excused
    • Murphy, Chris: excused
    • Yow, Richard L.: excused
    • Alexander, Terry: excused
    • Caskey, Micajah P., IV: excused
    • Crawford, Heather Ammons: excused
    • Gilliard, Wendell G.: excused
    • Herbkersman, William G.: excused
    • Lowe, Phillip D.: excused
    • McDaniel, Annie E.: excused
    • McGinnis, Timothy A.: excused
    • Mitchell, Cody T.: excused
    • Moore, JA: excused
    • Newton, Wm. Weston J.: excused
    • Pedalino, Fawn M.: excused
    • Rose, Seth: excused
    • Rutherford, J. Todd: excused
    • Wickensimer, Paul B.: excused

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:32:06.227230Z

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=SC&identifier=H 3876. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.
  • Some documents have no extracted text yet, so version comparison may be limited.

See the methodology page for data sources and limitations.