Current Status Introducing Body:
SenateBill Number: 804Primary Sponsor: CorkCommittee Number: 06Type of Legislation: GBSubject: Country Club fees or duesResiding Body: SenateCurrent Committee: FinanceIntroduced Date: 19930527Last History Body: SenateLast History Date: 19930527Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: CorkType of Legislation: General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 804 Senate 19930527 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE IMPOSITION OF THE ADMISSIONS TAX AND THE EXEMPTIONS THEREFROM, SO AS TO EXEMPT ANNUAL OR MONTHLY FEES OR DUES PAID TO FOR-PROFIT COUNTRY CLUBS, AND TO DEFINE THE TERM COUNTRY CLUB FOR THIS PURPOSE.
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 a new item (15), immediately following item (14), to read:
"(15) On annual or monthly fees or dues paid to for-profit country clubs. The term `country club' for purposes of this item means incorporated clubs which offer recreational amenities including, but not limited to, golf, tennis, or swimming, or a combination thereof."
SECTION 2. This act takes effect upon approval by the Governor.