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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 5-7-31 SO AS TO PROVIDE THAT A TOWING COMPANY OPERATING WITHIN THE CORPORATE LIMITS OF A MUNICIPALITY IS NOT SUBJECT TO A BUSINESS LICENSE TAX UNLESS THE TOWING COMPANY MAINTAINS A PLACE OF BUSINESS WITHIN THE CORPORATE LIMITS OF THE MUNICIPALITY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 7, Title 5 of the 1976 Code is amended by adding:
"Section 5-7-31. A towing company operating within the corporate limits of a municipality is not subject to a business license tax imposed under the provisions of Section 5-7-30 unless the towing company maintains a place of business within the corporate limits of the municipality."
SECTION 2. This act takes effect upon approval by the Governor.
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