South Carolina 126th General Assembly Status: Introduced

H 3876 — 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.

Last action — Committee report: Favorable with amendment Finance (Senate Journal-page 11)

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the House. Introduced January 30, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Accommodations

Bill Text

Action History

  1. Committee report: Favorable with amendment Finance (Senate Journal-page 11)

  2. Referred to Committee on Finance (Senate Journal-page 11)

  3. Introduced and read first time (Senate Journal-page 11)

  4. Read third time and sent to Senate (House Journal-page 23)

  5. Roll call Yeas-66 Nays-38 (House Journal-page 102)

  6. Read second time (House Journal-page 100)

  7. Amended (House Journal-page 100)

  8. Requests for debate-Rep(s). Oremus, Frank, Pace, Magnuson, Edgerton, Beach, White, Ballentine, Chapman, Morgan, Terrible, Ligon, Gilreath, Cromer, Huff (House Journal-page 15)

  9. Member(s) request name removed as sponsor: McGinnis

  10. Debate adjourned until Wed., 5-7-25 (House Journal-page 23)

  11. Scrivener's error corrected

  12. Member(s) request name added as sponsor: Henderson-Myers, Atkinson

  13. Committee report: Favorable with amendment Ways and Means (House Journal-page 50)

  14. Member(s) request name added as sponsor: B.L.Cox

  15. Referred to Committee on Ways and Means (House Journal-page 48)

  16. Introduced and read first time (House Journal-page 48)

Sponsors

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 158 not signed on

Sponsors (1)

Co-sponsors (11)

Not signed on (158)

158 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does H 3876 do?
Accommodations
Who sponsors H 3876?
H 3876 is sponsored by Representative Lucas Atkinson, Representative Brandon L. Cox, Representative J. Todd Rutherford, Representative Thomas R. "Randy" Ligon, Representative Gilda Cobb-Hunter, Representative Jackie E. "Coach" Hayes, Representative Kevin Hardee, Representative Melissa Lackey Oremus, Representative Roger K. Kirby, Representative William H. Bailey, Representative Lee Hewitt, and Henderson-Myers, Rosalyn D..
What is the current status of H 3876?
This bill has been introduced in the House. Introduced January 30, 2025. It must pass committee before a floor vote.
Where can I track H 3876?
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Last checked for changes 4 months ago · updated continuously

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