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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-340 SO AS TO PROVIDE THAT THE GOVERNING BODY OF A COUNTY OR MUNICIPALITY MAY NOT IMPOSE A LICENSE, OCCUPATION, OR PROFESSIONAL TAX OR FEE UPON A LICENSED RESIDENTIAL BUILDER, EXCEPT UPON THE BUILDER AT THE PLACE WHERE THE LICENSEE MAINTAINS A PRINCIPAL OFFICE; TO PROVIDE THAT A MUNICIPALITY MAY IMPOSE A LICENSE, OCCUPATION, OR PROFESSIONAL TAX OR FEE UPON A LICENSED RESIDENTIAL BUILDER BASED UPON GROSS RECEIPTS ONLY FOR RESIDENTIAL BUILDING TRANSACTIONS WITH RESPECT TO PROPERTY LOCATED WITHIN ITS CORPORATE LIMITS; AND TO PROVIDE THAT A COUNTY GOVERNING AUTHORITY MAY IMPOSE A LICENSE, OCCUPATION, OR PROFESSIONAL TAX OR FEE UPON A LICENSED RESIDENTIAL BUILDER BASED UPON GROSS RECEIPTS ONLY FOR RESIDENTIAL BUILDING TRANSACTIONS WITH RESPECT TO PROPERTY LOCATED WITHIN THE UNINCORPORATED AREAS OF THE COUNTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-340. Notwithstanding another provision of law:
(1) the governing body a county or municipality may not impose a license, occupation, or professional tax or fee upon a licensed residential builder, except upon the licensed residential builder at the place where the licensee maintains a principal office. The license, occupation, or professional tax or fee permits the licensed residential builder and his residential specialty contractors to engage in all of the construction activities described in Chapter 59, Title 40 without further licensing or taxing, other than the state licenses issued pursuant to Chapter 59, Title 40 or pursuant to other provisions of law. An additional license, occupation, or professional tax or fee is not required of the residential specialty contractors;
(2) a municipality may impose a license, occupation, or professional tax or fee upon a licensed residential builder upon gross income only for residential buildings transactions with respect to property located within its corporate limits; and
(3) a county governing authority may impose a license, occupation, or professional tax or fee upon a residential builder based upon gross income only for residential building transactions with respect to property located within the unincorporated areas of the county."
SECTION 2. This act takes effect upon approval by the Governor.
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