Current Status Bill Number:612 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950308 Primary Sponsor:McConnell, All Sponsors:McConnell, Cork and Elliott Drafted Document Number:JIC\5496HTC.95 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Admissions tax, country clubs
Body Date Action Description Com Leg Involved
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Senate 19950308 Introduced, read first time, 06 SF
referred to Committee
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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 NONPROFIT AND 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, as last amended by Act 181 of 1993, is further amended by adding a new item (15) to read:
"(15) On annual or monthly fees or dues paid to nonprofit and 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.