South Carolina 2025-2026 Regular Session Status: Passed House

H 3876 — Accommodations

Last action — Committee report: Favorable with amendment Finance

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

This bill has passed the House. Introduced January 30, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Advancing 56% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 12 sponsors

    12 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

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

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.

Bill Text

What changed in the latest version

3 added · 29 removed

Plain-language change summary

In the latest version of Bill H 3876, one significant change is the deletion of SECTION 8, which likely contained specific provisions related to the collection and remittance of taxes and fees. This change matters because it simplifies the bill, potentially making it easier to understand and implement. Additionally, the sections of the bill have been renumbered to ensure clarity and conformity throughout the document.

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Previous
Latest
2025-2026 Bill 3876 Text of Previous Version (Apr.
2025-2026 Bill 3876 Text of Previous Version (Jan.
Document has been reformatted to meet World Wide Web specifications.) Indicates Matter Stricken Indicates New Matter   Committee Report April 30, 2025   H.
Document has been reformatted to meet World Wide Web specifications.)                 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;
3876   Introduced by Reps.
Hewitt, Bailey, Kirby, Oremus, Hardee, McGinnis, Hayes, Cobb-Hunter, Ligon, Rutherford and B.
L.
Cox   S.
Printed 4/30/25--H.
Read the first time January 30, 2025   ________   The committee on House Ways and Means 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, by deleting SECTION 8.
Renumber sections to conform.
Amend title to conform.
  B.W.
BANNISTER for Committee.
  _______                 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;
----XX---- This web page was last updated on April 30, 2025 at 11:27 PM
----XX---- This web page was last updated on January 30, 2025 at 12:22 PM
View plain text versions (6)

Action History

  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

  13. Committee report: Favorable with amendment Ways and Means

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

  15. Referred to Committee on Ways and Means

  16. Introduced and read first time

Sponsors

Sponsorship breakdown

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12 sponsors · 0 co-sponsors · 158 not signed on · 38 voted No

"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

Votes

Passage of Bill

Passed 66 Yea · 38 Nay · 19 Other
Party YeaNayPresentNot Voting
Unaffiliated 6336019
Democrat 1100
Republican 1100
Total 6538019
% of votes cast 53%31%0%16%
How each member voted (122)
Member Party Vote
Brittain, T. Case, Jr. — Yea
Representative Luke S. Rankin — Yea
Cox, Bobby J. — Not Voting
Henderson-Myers, Rosalyn D. — Yea
Johnson, Jeffrey E. — Yea
Johnson, Jermaine L., Sr. — Yea
May, Robert J., III — Nay
Murphy, Chris — Not Voting
Representative Adam L. Duncan — Nay
Representative Annie E. McDaniel — Not Voting
Representative April Cromer — Nay
Representative Beth E. Bernstein — Yea
Representative Bill Taylor — Yea
Representative Brandon Guffey — Yea
Representative Brandon L. Cox — Yea
Representative Brandon Newton — Yea
Representative Bruce W. Bannister — Yea
Representative Cally R. "Cal" Forrest, Jr. — Yea
Representative Carl L. Anderson — Yea
Representative Chandra E. Dillard — Nay
Representative Charles V. Hartz — Yea
Representative Chris Wooten — Yea
Representative Christopher R. "Chris" Hart — Nay
Representative Cody T. Mitchell — Not Voting
Representative Courtney S. Waters — Nay
Representative Craig A. Gagnon — Nay
Representative Daniel Gibson — Nay
Representative David Martin — Yea
Representative David R. Hiott — Nay
Representative David Vaughan — Yea
Representative Dennis C. Moss — Yea
Representative Donald G. "Don" Chapman — Nay
Representative Donald Ryan McCabe, Jr. — Yea
Representative Elizabeth "Spencer" Wetmore — Yea
Representative Fawn M. Pedalino — Not Voting
Representative Gary S. Brewer, Jr. — Yea
Representative Gil Gatch — Not Voting
Representative Gilda Cobb-Hunter — Yea
Representative Hamilton R. Grant — Nay
Representative Harriet A. Holman — Yea
Representative Heath Sessions — Nay
Representative Heather Ammons Crawford — Not Voting
Representative Heather Bauer — Nay
Representative J. David Weeks — Nay
Representative J. Todd Rutherford — Not Voting
Representative JA Moore — Not Voting
Representative Jackie E. "Coach" Hayes — Yea
Representative Jackie R. Terribile — Nay
Representative James E. Teeple — Yea
Representative James Mikell "Mike" Burns — Yea
Representative Jeff Bradley — Nay
Representative Jerry N. Govan, Jr. — Yea
Representative John Gregory "Jay" Kilmartin — Nay
Representative John R. McCravy III — Nay
Representative John Richard C. King — Nay
Representative Jordan S. Pace — Nay
Representative Joseph M. "Joe" Bustos — Yea
Representative Joseph S. "Joe" White — Nay
Representative Josiah Magnuson — Yea
Representative Justin T. Bamberg — Yea
Representative Kambrell H. Garvin — Nay
Representative Kathy Landing — Yea
Representative Kevin Hardee — Yea
Representative Leon D. "Doug" Gilliam — Yea
Representative Leon Howard — Nay
Representative Leonidas E. "Leon" Stavrinakis — Nay
Representative Lonnie Hosey — Yea
Representative Lucas Atkinson — Yea
Representative M. Brian Lawson — Yea
Representative Mark N. Willis — Nay
Representative Melissa Lackey Oremus — Yea
Representative Micajah P. "Micah" Caskey IV — Not Voting
Representative Michael F. Rivers, Sr. — Yea
Representative Mike M. Neese — Yea
Representative Nathan Ballentine — Nay
Representative Neal A. Collins — Yea
Representative Patrick B. Haddon — Nay
Representative Paul B. Wickensimer — Not Voting
Representative Paula Rawl Calhoon — Yea
Representative Phillip Bowers — Yea
Representative Phillip D. Lowe — Not Voting
Representative Richard Blake Sanders — Yea
Representative Richard L. "Richie" Yow — Not Voting
Representative Robby Robbins — Yea
Representative Robert J. "Rob" Harris — Nay
Representative Robert Q. Williams — Yea
Representative Robert T. Reese — Yea
Representative Roger K. Kirby — Yea
Representative Sarita L. Edgerton — Nay
Representative Seth Rose — Not Voting
Representative Shannon S. Erickson — Nay
Representative Steven Wayne Long — Yea
Representative Sylleste H. Davis — Yea
Representative T. Alan Morgan, Jr. — Nay
Representative Terry Alexander — Not Voting
Representative Thomas Beach — Nay
Representative Thomas Duval "Val" Guest, Jr. — Yea
Representative Thomas E. "Tommy" Pope — Yea
Representative Thomas F. "Tom" Hartnett, Jr. — Yea
Representative Thomas Lee Gilreath — Nay
Representative Thomas R. "Randy" Ligon — Yea
Representative Timothy A. "Tim" McGinnis — Not Voting
Representative Travis A. Moore — Yea
Representative W. Scott Montgomery IV — Yea
Representative Wallace H. "Jay" Jordan, Jr. — Yea
Representative Wendell G. Gilliard — Not Voting
Representative Wendell K. Jones — Yea
Representative William "Bill" Clyburn — Yea
Representative William "Bill" Hager — Nay
Representative William C. "Chris" Huff — Yea
Representative William G. "Bill" Herbkersman — Not Voting
Representative William H. Bailey — Yea
Representative William M. "Bill" Chumley — Yea
Representative William M. "Bill" Hixon — Nay
Representative William R. "Bill" Whitmire — Yea
Representative Wm. Weston J. Newton — Not Voting
Smith, G. Murrell, Jr. — Yea
Smith, Marvin — Nay
Jason Luck Democrat Yea
Tiffany R. Spann-Wilder Democrat Nay
Carla M. Schuessler Republican Yea
Stephen D. Frank Republican Nay

Official roll call →

Subjects

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?
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.
Who sponsors H 3876?
H 3876 is sponsored by Henderson-Myers, Rosalyn D., Representative Lee Hewitt, Representative William H. Bailey, Representative Roger K. Kirby, Representative Melissa Lackey Oremus, Representative Kevin Hardee, Representative Jackie E. "Coach" Hayes, Representative Gilda Cobb-Hunter, Representative Thomas R. "Randy" Ligon, Representative J. Todd Rutherford, Representative Brandon L. Cox, and Representative Lucas Atkinson.
What is the current status of H 3876?
This bill has passed the House. Introduced January 30, 2025. It now moves to the second chamber.
Where can I track H 3876?
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