Timeshare Industry and Owners Join Forces Against Tax Proposal


Issue Brief

Representatives of the timeshare industry and South Carolina timeshare owners appeared before the Local Accommodations and Hospitality Tax Subcommittee of the TRAC in Columbia to oppose a measure that recommends the accommodations tax be applied to timeshare maintenance fees.


This proposal would place timeshares in South Carolina at a competitive disadvantage compared to other states in the region while increasing costs for timeshare owners.  Timeshare owners associations could also face serious challenges if the new tax pushed some owners, especially those hit hard by the recent recession, into delinquency on assessments.

Position/Call to Action

Despite strong opposition and no public testimony in support of the plan, the subcommittee will recommend that TRAC include the proposal in its recommendations to the Legislature.  ARDA and ARDA-ROC will again oppose the measure before the full Commission and will work to defeat the measure if filed as legislation. 

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