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H5003 • 2026

Tourism Development Fee

Tourism Development Fee

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Rep. Herbkersman
Last action
2026-01-22
Official status
Referred to Committee on Ways and Means ( House Journal-page 26 )
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Tourism Development Fee

Tourism Development Fee

What This Bill Does

  • Tourism Development Fee

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-22 House

    Introduced and read first time ( House Journal-page 26 )

  2. 2026-01-22 House

    Referred to Committee on Ways and Means ( House Journal-page 26 )

Official Summary Text

Tourism Development Fee

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 5003: Tourism Development Fee - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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This Bill
in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 5003
STATUS INFORMATION
General Bill
Sponsors: Rep. Herbkersman
Document Path: LC-0494SA26.docx
Introduced in the House on January 22, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Tourism Development Fee
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

1/22/2026

House

Introduced and read first time (
House Journal-page 26
)

1/22/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 26
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
01/22/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS
BY AMENDING SECTION
4-10-970
, RELATING TO USE OF LOCAL OPTION TOURISM
DEVELOPMENT FEE REVENUES, SO AS TO PROVIDE THAT UP TO FIFTY PERCENT OF THE
AMOUNT RETAINED MAY BE USED BY THE MUNICIPALITY TO PROVIDE A CREDIT AGAINST
PROPERTY TAX LIABILITY.

B
e it enacted by the General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
4-10-970
(A)(2)(a) of
the S.C. Code is amended to read:

(
a) at least
twenty

fifty
percent of the amount retained must be used to provide a credit
against the property tax liability imposed by the municipality on parcels of
owner-occupied residential property located in the municipality classified for
property taxes pursuant to Section
12-43-220
(c). The credit is an amount
determined by multiplying the appraised value of the residence by a fraction in
which the numerator is the total estimated revenue retained by the municipality
allocated to the credit and the denominator is the total of the appraised value
of all such property in the municipality as of January first of the applicable
property tax year. For purposes of this calculation, appraised value is as
defined in Section
12-37-3130
(3) reduced by the limitation provided pursuant to
Section
12-37-3140
(B);

S
ECTION
2. This act takes effect upon approval by the Governor.

----XX----

This web page was last updated on January 22, 2026 at 10:44 AM