South Carolina H3513 limits penalties on late hospitality tax payments to five percent of the tax.
South Carolina H3513 amends the state code to prevent local governing bodies from imposing penalties, fines, or additional costs exceeding five percent of the delinquent tax for late hospitality tax payments received within seven days of the due date. This bill applies to local hospitality tax accruing on and after the effective date.
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- Critical Issues
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