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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-37-135 SO AS TO PROVIDE THAT AS AN ALTERNATIVE TO THE GRADUATED BUSINESS-LICENSE TAX A COUNTY MAY REQUIRE A BUSINESS REGISTRATION THROUGHOUT THE COUNTY FOR AN ADMINISTRATIVE FEE NOT TO EXCEED FIFTEEN DOLLARS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 1, Chapter 37, Title 12 of the 1976 Code is amended by adding:
" Section 12-37-135. A county governing body may require a business registration throughout the entire county area and may impose an administrative fee not to exceed fifteen dollars. The fee is an administrative fee and is not based upon business income. The business registration authorized by this section must be administered and enforced in the same manner as the business-license tax described in Section 4-9-30(12), but must not be converted into a business-license tax as described in that provision. The business registration administrative fee may be billed on any property tax bill and is deemed to be property tax for the purposes of collection if so billed. This registration, if adopted, is in lieu of any business license which is authorized pursuant to Section 4-9-30(12)."
SECTION 2. This act takes effect upon approval by the Governor.
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