H 4033 General Bill, By Merrill
 A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 12-21-2426 SO AS TO PROVIDE THAT ONE-HALF OF THE PAID ADMISSIONS TO A SOCCER
 SPECIFIC STADIUM IS EXEMPT FROM THE ADMISSION LICENSE TAX IMPOSED PURSUANT TO
 SECTION 12-21-2420, AND TO DEFINE THE TERM "SOCCER SPECIFIC STADIUM".

   04/25/13  House  Introduced, read first time, placed on calendar
                     without reference (House Journal-page 18)
   04/30/13  House  Debate adjourned until Wed., 5-1-13
                     (House Journal-page 99)
   05/01/13  House  Debate adjourned until Thur., 5-2-13
                     (House Journal-page 200)
   05/02/13  House  Continued (House Journal-page 32)
   01/15/14  House  Debate adjourned until Sat., Feb. 01, 2014
                     (House Journal-page 31)
   02/04/14  House  Debate adjourned until Tues. 3/4/14
                     (House Journal-page 37)
   03/04/14  House  Debate adjourned until Tues., 3-25-14
                     (House Journal-page 15)
   03/25/14  House  Debate adjourned until Tues., 4-1-14
                     (House Journal-page 23)
   04/01/14  House  Debate adjourned until Tues., 4-8-14
                     (House Journal-page 19)
   04/08/14  House  Debate adjourned until Thur., 4-10-14
                     (House Journal-page 11)
   04/10/14  House  Debate adjourned until Tues., 4-29-14
                     (House Journal-page 118)
   04/29/14  House  Continued (House Journal-page 28)

INTRODUCED

April 25, 2013

H. 4033

S. Printed 4/25/13--H.

Read the first time April 25, 2013.

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-2426 SO AS TO PROVIDE THAT ONE-HALF OF THE PAID ADMISSIONS TO A SOCCER SPECIFIC STADIUM IS EXEMPT FROM THE ADMISSION LICENSE TAX IMPOSED PURSUANT TO SECTION 12-21-2420, AND TO DEFINE THE TERM "SOCCER SPECIFIC STADIUM".

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

SECTION    1.    Article 17, Chapter 21, Title 12 of the 1976 Code is amended by adding:

"Section 12-21-2426.    (A)    In addition to the exemptions allowed from the admissions license tax imposed pursuant to Section 12-21-2420, there is also exempt from that tax for ten years beginning July 1, 2013, one-half of the paid admissions to a soccer specific stadium.

(B)    For purposes of the exemption allowed by this section, a soccer specific stadium means a soccer facility, and its ancillary grounds and facilities, that satisfies all of the following:

(1)    has at least three thousand fixed seats for soccer patrons;

(2)    serves as the home stadium for an accredited professional soccer team; and

(3)    engages in tourism promotion."

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