Current Status Introducing Body:House Bill Number:3279 Primary Sponsor:McAbee Committee Number:30 Type of Legislation:GB Subject:Admissions tax, increase to be listed separately Residing Body:House Current Committee:Ways and Means Computer Document Number:NO5/7135.BD Introduced Date:Jan 22, 1991 Last History Body:House Last History Date:Jan 22, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:McAbee Sharpe Keyserling Baxley G. Bailey Wells Rhoad White Harvin J. Harris Altman Snow Waldrop Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3279 House Jan 22, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ADMISSIONS TAX, SO AS TO INCREASE THE TAX FROM FOUR TO FIVE PERCENT, ALLOW THE TAX TO BE LISTED SEPARATELY FROM THE COST OF ADMISSION ON AN ADMISSION TICKET, AND DELETE OBSOLETE LANGUAGE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The provision of the first paragraph of Section 12-21-2420 of the 1976 Code which precedes item (1) is amended to read:
"There shall must be levied, assessed, collected, and paid upon all paid admissions to all places of amusement within this State a license tax of seven percent until December 31, 1975; five percent from January 1, 1976, until December 31, 1976; and four percent in each year thereafter; provided, that the tax on admissions to motion picture theaters levied in this section shall not exceed four percent at any time and provided, further, that. The license tax may be listed separately from the cost of admission on an admission ticket. However, no tax shall may be charged or collected:"
SECTION 2. This act takes effect February 1, 1992.