Bill 3360

                    Current Status

Bill Number:               3360
Ratification Number:       452
Act Number                 417
Introducing Body:          House
Subject:                   Retail license fee

(A417, R452, H3360)

AN ACT TO AMEND SECTION 12-35-320, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE RETAIL LICENSE FEE, SO AS TO PROVIDE A TEMPORARY RETAIL LICENSE FOR TRANSIENT RETAILERS SELLING IN THIS STATE FOR NOT MORE THAN THIRTY DAYS AT A FEE OF FIFTY DOLLARS.

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

Retail license

SECTION 1. Section 12-35-320 of the 1976 Code, is amended to read:

"Section 12-35-320. Every person who engages in any business as a retailer, as a condition precedent to engaging in the business, shall obtain from the commission a retail license for each branch, establishment, or agency conducted by him and, in addition to all other license fees charged, shall pay a license tax in the amount of fifty dollars for each branch, establishment, or agency of the retailer situated or located in this State. The provisions of this section do not apply to persons using a stall or other facility at a flea market or conducting a yard sale not more than once a quarter unless the persons engage in flea markets or yard sales as a regular business, nor do they apply to organizations conducting concession sales at festivals if the gross proceeds of the sales are exempt from sales tax pursuant to Section 12-35-550. Any transient retailer who makes retail sales in this State for a period not exceeding thirty days may obtain a temporary retail license at a cost of fifty dollars. The license issued must state the period of time for which it may be used."

Time effective

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