Current Status Introducing Body:Senate Bill Number:971 Primary Sponsor:Giese Committee Number:06 Type of Legislation:GB Subject:Admissions tax to physical fitness centers Residing Body:Senate Current Committee:Finance Companion Bill Number:3566 Computer Document Number:JIC/5710.HC Introduced Date:May 07, 1991 Last History Body:Senate Last History Date:May 07, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Giese Type of Legislation:General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 971 Senate May 07, 1991 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF AND EXEMPTION FROM THE ADMISSIONS TAX, SO AS TO EXEMPT ADMISSIONS TO PHYSICAL FITNESS CENTERS AND TO PROVIDE EXCEPTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-2420 of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act. This exemption does not extend to admissions to tournaments or other events at the center for which a separate admission is charged."
SECTION 2. This act takes effect upon approval by the Governor.