South Carolina H3876 amends tax laws to clarify responsibilities for collecting and remitting taxes on accommodations and related fees.

South Carolina H3876 amends the South Carolina Code to specify the party responsible for collecting and remitting certain taxes and fees imposed on accommodations. It defines "accommodations intermediary" and "facilitate" and requires these intermediaries to collect and remit taxes for accommodations transactions they facilitate. The bill also mandates annual reporting of accommodations rented or furnished for more than fourteen days. Additionally, it requires local governments to notify the Department of Revenue and the State Treasurer of any new taxes, fees, or surcharges on accommodations.

South Carolina H3876 amends tax laws to clarify responsibilities for collecting and remitting taxes on accommodations and related fees.

South Carolina H3876 amends the South Carolina Code to specify the party responsible for collecting and remitting certain taxes and fees imposed on accommodations. It defines "accommodations intermediary" and "facilitate" and requires these intermediaries to collect and remit taxes for accommodations transactions they facilitate. The bill also mandates annual reporting of accommodations rented or furnished for more than fourteen days. Additionally, it requires local governments to notify the Department of Revenue and the State Treasurer of any new taxes, fees, or surcharges on accommodations.