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South Carolina · 2025-2026 Regular Session · Bill

H 3876: Accommodations

Passed one chamber Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

H 3876 is a bill introduced in the South Carolina House on January 30, 2025. According to its official title, it concerns: Accommodations. Primary sponsor: Lee Hewitt (Republican), William Bailey (Republican), Roger Kirby (Democratic), Melissa Oremus (Republican), Kevin Hardee (Republican), Jackie Hayes (Democratic), Gilda Cobb-Hunter (Democratic), Randy Ligon (Republican), Todd Rutherford (Democratic), Brandon Cox (Republican), Rosalyn Henderson-Myers (Democratic), Lucas Atkinson (Republican). Most recent recorded action (May 5, 2026): Committee report: Favorable with amendment Finance.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 5 · Republican 7

NameRolePartyChamberDistrict
Lee HewittPrimary sponsorRepublicanHouse108
William BaileyPrimary sponsorRepublicanHouse104
Roger KirbyPrimary sponsorDemocraticHouse101
Melissa OremusPrimary sponsorRepublicanHouse84
Kevin HardeePrimary sponsorRepublicanHouse105
Jackie HayesPrimary sponsorDemocraticHouse55
Gilda Cobb-HunterPrimary sponsorDemocraticHouse95
Randy LigonPrimary sponsorRepublicanHouse43
Todd RutherfordPrimary sponsorDemocraticHouse74
Brandon CoxPrimary sponsorRepublicanHouse92
Rosalyn Henderson-MyersPrimary sponsorDemocraticHouse31
Lucas AtkinsonPrimary sponsorRepublicanHouse57

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Committee report: Favorable with amendment Finance
  2. Referred to Committee on Finance
  3. Introduced and read first time
  4. Read third time and sent to Senate
  5. Roll call Yeas-66 Nays-38
  6. Read second time
  7. Amended
  8. Requests for debate-Rep(s). Oremus, Frank, Pace, Magnuson, Edgerton, Beach, White, Ballentine, Chapman, Morgan, Terrible, Ligon, Gilreath, Cromer, Huff
  9. Member(s) request name removed as sponsor: McGinnis
  10. Debate adjourned until Wed., 5-7-25
  11. Scrivener's error corrected
  12. Member(s) request name added as sponsor: Henderson-Myers, Atkinson

Showing 12 most recent of 16 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source