South Carolina General Assembly
110th Session, 1993-1994

Bill 804


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               Senate
Bill Number:                    804
Primary Sponsor:                Cork
Committee Number:               06
Type of Legislation:            GB
Subject:                        Country Club fees or dues
Residing Body:                  Senate
Current Committee:              Finance
Introduced Date:                19930527
Last History Body:              Senate
Last History Date:              19930527
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Cork
Type of Legislation:            General Bill



History


Bill  Body    Date          Action Description              CMN  Leg Involved
____  ______  ____________  ______________________________  ___  ____________

804   Senate  19930527      Introduced, read first time,    06
                            referred to Committee

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

A BILL

TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF THE ADMISSIONS TAX AND THE EXEMPTIONS THEREFROM, SO AS TO EXEMPT ANNUAL OR MONTHLY FEES OR DUES PAID TO FOR-PROFIT COUNTRY CLUBS, AND TO DEFINE THE TERM COUNTRY CLUB FOR THIS PURPOSE.

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 a new item (15), immediately following item (14), to read:

"(15) On annual or monthly fees or dues paid to for-profit country clubs. The term `country club' for purposes of this item means incorporated clubs which offer recreational amenities including, but not limited to, golf, tennis, or swimming, or a combination thereof."

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

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