Current Status Introducing Body:House Bill Number:3566 Primary Sponsor:Burriss Committee Number:30 Type of Legislation:GB Subject:Physical fitness centers, admissions tax Residing Body:House Current Committee:Ways and Means Companion Bill Number:971 Computer Document Number:JIC/5271.HC Introduced Date:Feb 21, 1991 Last History Body:House Last History Date:Feb 21, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Burriss Keegan Rogers McCain Kirsh Corning Sturkie Wright J. Harris Cromer J. Williams Waites Townsend Wofford H. Brown Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
3566 House Feb 21, 1991 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF AND EXEMPTION FROM THE ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS TO PHYSICAL FITNESS CENTERS AND TO PROVIDE EXCEPTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-2420 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act. This exemption does not extend to admissions to tournaments or other events at the center for which a separate admission is charged."
SECTION 2. This act takes effect upon approval by the Governor.