S 1090 General Bill, By McGill

Similar(H 3674)
 A BILL TO AMEND SECTION 4-9-30, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE POWERS OF THE GOVERNING BODY OF A COUNTY, SO AS TO
 PROVIDE THAT AS AN ALTERNATIVE TO THE GRADUATED BUSINESS LICENSE TAX, A COUNTY
 MAY IMPOSE A FLAT BUSINESS LICENSE TAX IN AN AMOUNT NOT TO EXCEED FIFTEEN
 DOLLARS THROUGHOUT THE COUNTY.

   03/23/04  Senate Introduced and read first time SJ-11
   03/23/04  Senate Referred to Committee on Finance SJ-11
   05/26/04  Senate Committee report: Favorable with amendment
                     Finance SJ-13
   05/27/04         Scrivener's error corrected
   05/27/04  Senate Amended SJ-222
   05/27/04  Senate Read second time SJ-222
   05/27/04  Senate Ordered to third reading with notice of
                     amendments SJ-222
   06/01/04         Scrivener's error corrected

Indicates Matter Stricken

Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

May 27, 2004

S. 1090

S. Printed 5/27/04--S.    [SEC 6/1/04 9:04 AM]

Read the first time March 23, 2004.

TO AMEND SECTION 4-9-30, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE POWERS OF THE GOVERNING BODY OF A COUNTY, SO AS TO PROVIDE THAT AS AN ALTERNATIVE TO THE GRADUATED BUSINESS LICENSE TAX, A COUNTY MAY IMPOSE A FLAT BUSINESS LICENSE TAX IN AN AMOUNT NOT TO EXCEED FIFTEEN DOLLARS THROUGHOUT THE COUNTY.

Amend Title To Conform

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

SECTION    1.    Section 4-9-30(12) of the 1976 Code, as last amended by Act 405 of 1994, is further amended to read:

"(12)(a)    to levy uniform license taxes upon persons and businesses engaged in or intending to engage in a business, occupation, or profession, in whole or in part, within the county but outside the corporate limits of a municipality except those persons who are engaged in the profession of teaching or who are ministers of the gospel and rabbis, except persons and businesses acting in the capacity of telephone, telegraph, gas and electric utilities, suppliers, or other utility regulated by the Public Service Commission and except an entity which is exempt from license tax under another law or a subsidiary or affiliate of any such exempt an entity. No A county license fee or tax may not be levied on insurance companies. The license tax must be graduated according to the gross income of the person or business taxed. A business engaged in making loans secured by real estate is subject to the license tax only if it has premises located in the county but outside the corporate limits of a municipality. If the person or business taxed pays a license tax to another county or to a municipality, the gross income for the purpose of computing the tax must be reduced by the amount of gross income taxed in the other county or municipality.;

(b)    to require a business registration and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee not based upon business income. The business registration authorized by this subsection is to be administered and enforced in the same manner as the business license tax in subsection (a). The business registration authorized in this subsection may be required throughout the county area. County council has the option to impose a fee and the fee may not exceed fifteen dollars. The business registration authorized in this subsection may not be converted into a business license tax as authorized in subsection (a) above. The business registration administrative fee may be billed on any property tax bill. If a fee is billed on a property tax bill, it is deemed to be property tax for the purposes of collection.

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