Current Status Bill Number:4900 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19980325 Primary Sponsor:Bauer All Sponsors:Bauer, Bowers, Knotts, Fleming, McCraw, J. Hines, M. Hines, Webb and Gamble Drafted Document Number:gjk\21191htc.98 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Admissions tax, membership facility that provides only tennis courts exempt from; Taxation
Body Date Action Description Com Leg Involved
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House 19980325 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF AND EXEMPTIONS FROM THE ADMISSIONS LICENSE TAX, SO AS TO EXEMPT ADMISSION TO A MEMBERSHIP FACILITY THAT PROVIDES ONLY TENNIS COURTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-2420 of the 1976 Code, as last amended by Act 458 of 1996, is further amended by adding an appropriately numbered item at the end to read:
"( ) On admissions to any membership facility that provides only tennis courts. The entire admission charge of a membership tennis facility which provides any other facilities is subject to the tax imposed by this article."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.