H 3279 General Bill, By J.G. McAbee, R.L. Altman, Bailey, J.M. Baxley, 
J.L. Harris, Harvin, H.H. Keyserling, Rhoad, Sharpe, J.J. Snow, D.C. Waldrop, 
C.C. Wells and J.M. White
 A Bill to amend 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.

   01/22/91  House  Introduced and read first time HJ-14
   01/22/91  House  Referred to Committee on Ways and Means HJ-14

A BILL

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.