H*3919(Rat #0436, Act #0383)  General Bill, By Simrill
 A Bill to amend Section 12-36-510, Code of Laws of South Carolina, 1976,
 relating to the requirements for retailers to obtain a retail license before
 engaging in business, so as to include festivals among those special events
 for which a retailer files a special events sales tax return and is not
 required to have a retail license and to define "festival".

   04/13/93  House  Introduced and read first time HJ-12
   04/13/93  House  Referred to Committee on Ways and Means HJ-12
   02/03/94  House  Committee report: Favorable Ways and Means HJ-1
   02/08/94  House  Read second time HJ-17
   02/09/94  House  Read third time and sent to Senate HJ-40
   02/10/94  Senate Introduced and read first time SJ-12
   02/10/94  Senate Referred to Committee on Finance SJ-12
   03/30/94  Senate Committee report: Favorable Finance SJ-22
   03/31/94  Senate Read second time SJ-18
   03/31/94  Senate Ordered to third reading with notice of
                     amendments SJ-18
   04/26/94  Senate Read third time and enrolled SJ-45
   05/04/94         Ratified R 436
   05/10/94         Signed By Governor
   05/10/94         Effective date 05/10/94
   05/31/94         Copies available

AN ACT TO AMEND SECTION 12-36-510, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENTS FOR RETAILERS TO OBTAIN A RETAIL LICENSE BEFORE ENGAGING IN BUSINESS, SO AS TO INCLUDE FESTIVALS AMONG THOSE SPECIAL EVENTS FOR WHICH A RETAILER FILES A SPECIAL EVENTS SALES TAX RETURN AND IS NOT REQUIRED TO HAVE A RETAIL LICENSE AND TO DEFINE "FESTIVAL".

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

Festival defined

SECTION 1. The third paragraph of Section 12-36-510(C) of the 1976 Code, as added by Act 612 of 1990, is amended to read:

"`Special event' means a promotional show, trade show, fair, festival, or carnival for which an admissions fee is required for entering the event or, in the case of a festival, if the festival is listed as a special event in the calendar of events provided by the South Carolina Department of Parks, Recreation and Tourism. In addition, the event must be operated for a period of less than twelve consecutive days."

Time effective

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

Approved the 10th day of May, 1994.