Current Status Bill Number:
1332Type of Legislation: General Bill GBIntroducing Body: SenateIntroduced Date: 19960404Primary Sponsor: LeventisAll Sponsors: LeventisDrafted Document Number: jic\5732htc.96Residing Body: SenateCurrent Committee: Finance Committee 06 SFSubject: Coin-operated devices, business license tax
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19960404 Introduced, read first time, 06 SF referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-21-2746, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LIMIT IMPOSED ON THE BUSINESS LICENSE TAX THAT MAY BE LEVIED BY A MUNICIPALITY OR COUNTY ON COIN-OPERATED DEVICES, SO AS TO PROVIDE THAT THE LIMITATION APPLIES ONLY TO BUSINESS LICENSE TAXES APPLICABLE TO THE PLACE OR PREMISES IN WHICH COIN-OPERATED DEVICES ARE AVAILABLE FOR USE BY MEMBERS OF THE PUBLIC.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-2746 of the 1976 Code is amended to read:
"Section 12-21-2746. Municipalities and counties may levy a license tax on the business taxed under this article, but in no case may a tax so levied exceed one-half of the amount levied by the State before March 28, 1956. The limitation on business license taxes provided in this section applies only on business license taxes applicable to the place or premises in which coin-operated devices are available for use by members of the public."
SECTION 2. This act takes effect upon approval by the Governor.