South Carolina H 3876: Gregory Ross Thompson

Bill Text

2025-2026 Bill 3876 Text of Previous Version (May. 05, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3876

Indicates Matter Stricken
Indicates New Matter

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

Indicates Matter Stricken

Indicates New Matter

Committee Report

May 5, 2026

H. 3876

Introduced by Reps. Hewitt, Bailey, Kirby, 
Oremus, Hardee, Hayes, Cobb-Hunter, Ligon, Rutherford, Cox, Henderson-Myers and 
Atkinson 

S. Printed 5/5/26--S.

Read the first time January 21, 2026

________

The committee on Senate Finance

To whom was referred a Bill (H. 3876) 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, etc., 
respectfully

Report:

That they have duly and carefully considered 
the same, and recommend that the same do pass with amendment:

Amend 
the bill, as and if amended, SECTION 1, by striking Section 12-36-72(A)(2) and 
inserting:

 (2) "Accommodations 
provider" means any person, firm, or corporation which owns, directly or 
indirectly, or any professional property management company which manages, an 
accommodation and engages in transactions subject to the tax levied pursuant to 
Section 12-36-920 that is required to have an active account with the 
department and is required to collect and remit tax on such transactions and 
who designates the merchant of record for the purposes of collecting and 
remitting taxes and any associated fees. .

Amend 
the bill further, SECTION 1, by striking Section 12-36-72(B)(1) and (2) and 
inserting:

 (B)(1) Except as provided in 
subsection (D)(C), an accommodations intermediary shall collect and remit the 
tax levied pursuant to Section 12-36-920 and any applicable local 
accommodations taxes or fees levied pursuant to Section 5-7-30, 6-1-520, or 
6-1-630 for any transactions it facilitates.

 (2) An accommodations 
intermediary is not liable for the taxes for which a professional property 
management company is responsible for collecting and remitting due to its 
statuselected and designated as merchant of record pursuant to subsection 
(D)(C).

Amend 
the bill further, SECTION 1, by striking Section 12-36-72(C), (D), (E), and (F) 
and inserting:

 (C) In any accommodations 
transaction in which an accommodations intermediary facilitates the rental or 
provision of the accommodation, the accommodations intermediary shall 
separately state the amount of the taxes on the bill, invoice, or similar 
documentation and shall add the taxes to the room charge. Thereafter, such 
taxes are a debt from the customer to the accommodations intermediary.

 (D)(C) In any accommodations 
transactions subject to the tax levied pursuant to Section 12-36-920 and that 
are facilitated through an accommodations intermediary, if If an accommodations 
provider has contracted with or engaged a professional property management 
company to manage or oversee the rental of the property subject to the 
accommodations transaction, and that property is subsequently booked through an 
accommodations intermediary, the intermediary shall notify both the 
accommodations provider and the property management company of the booking 
within twenty-four hours. Upon receipt of such notice, the accommodations 
provider shall have five calendar days to designate in writing, or 
electronically, the accommodations intermediary or the property management 
company to serve as the merchant of record for the transaction. If the 
accommodations provider designates the property management company as the 
merchant of record, the accommodations intermediary shall transmit to the 
property management company the following within five calendar days of the 
written designation: the location of the accommodations, the amount of agreed 
upon rental charges, the payor, the form of payment, and the details of said 
form of payment within five business days of receipt by the intermediary. The 
recipient of such information shall treat it as confidential and shall use it 
solely for the purposes set forth in this section. The recipient shall not 
disclose, sell, transfer, use, or otherwise make available such information except 
as necessary to fulfill the merchant of record obligations as described in this 
section. If an accommodations provider fails to make such designation within 
five business days of the property being booked, the intermediary shall serve 
as the merchant of record for the transactions. If the professional property 
management company is designated the merchant of record for such transactions, 
the professional property management company and is responsible for the 
collection and remittance of applicable taxes and fees levied pursuant to 
Sections 12-36-920, 5-7-30, 6-1-520, and 6-1-630. Any information and 
documentation pertaining to the location of the accomm