South Carolina General Assembly
124th Session, 2021-2022

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Bill 3948


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE ANOTHER SALES AND USE TAX.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Chapter 37, Title 4 of the 1976 Code is amended by adding:

    "Section 4-37-60.    Notwithstanding Section 4-10-310, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Article 3, Chapter 10, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction."

SECTION    2.    This act takes effect upon approval by the Governor.

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