South Carolina H 3513: Hospitality tax

Bill Text

2025-2026 Bill 3513 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3513

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.

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This web page was last updated on December 06, 2024 at 12:22 PM