Download This Bill in Microsoft Word format

Bill 1305

                    Current Status

Bill Number:                      1305
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20000404
Primary Sponsor:                  Elliott
All Sponsors:                     Elliott
Drafted Document Number:          l:\s-res\de\018tax..whb.doc
Residing Body:                    House
Current Committee:                Labor, Commerce and Industry Committee 26 
                                  HLCI
Subject:                          Amusement licenses, eight-month license 
                                  established for certain; Fairs, Taxation, 
                                  Businesses


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20000411  Introduced, read first time,           26 HLCI
                  referred to Committee
Senate  20000407  Read third time, sent to House
Senate  20000406  Read second time, unanimous
                  consent for third reading on 
                  Friday, 20000407
Senate  20000404  Introduced, read first time,
                  placed on Calendar without reference


              Versions of This Bill
Revised on April 4, 2000 - Word format

Indicates Matter Stricken

Indicates New Matter

INTRODUCED

April 4, 2000

S. 1305

S. Printed 4/4/00--S.

Read the first time April 4, 2000.

TO AMEND SECTION 12-21-2734, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ANNUAL LICENSES TO OPERATE CERTAIN AMUSEMENTS, SO AS TO ESTABLISH AN OPTION TO PURCHASE AN EIGHT-MONTH LICENSE IN LIEU OF A TWENTY-FOUR MONTH OR A SIX-MONTH LICENSE.

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

SECTION 1. Section 12-21-2734 of the 1976 Code is amended to read:

"Section 12-21-2734. (A) Every person subject to payment of tax under this article, in advance on or before the first day of June every two years or before doing an act taxable under this article, shall apply for and obtain from the commission a license for the privilege of engaging in the business and shall pay the tax levied for it. All licenses expire May thirty-first the second year of which the license is valid following the date of issue.

(B) As an alternative to the license required in subsection (A), a person may be granted a nonrefundable license beginning April first and to expire September thirtieth, following the date of issue, which may not be prorated. The fee for this six-month license is one-fourth the biennial license fee.

(C) As an alternative to the license required in subsection (A), a person may be granted a nonrefundable license beginning March first and to expire October thirtieth, following the date of issue, which may not be prorated. The fee for this eight-month license is one-third the biennial license fee.

(C) (D) Beginning July 1, 1993, if If a license required in subsection (A) is purchased after June thirtieth, the license fee must be prorated on a twenty-four month basis with each month representing one twenty-fourth of the license fee imposed under Section 12-21-2720(A). Failure to obtain or renew a license as required by this article makes the person liable for the penalties imposed in this article."

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

This web page was last updated on Wednesday, December 9, 2009 at 9:11 A.M.