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H. 4033
STATUS INFORMATION
General Bill
Sponsors: Rep. Merrill
Document Path: l:\council\bills\nbd\11222dg13.docx
Introduced in the House on April 25, 2013
Continued by the House on April 29, 2014
Summary: Admission license tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 4/25/2013 House Introduced, read first time, placed on calendar without reference (House Journal-page 18) 4/30/2013 House Debate adjourned until Wed., 5-1-13 (House Journal-page 99) 5/1/2013 House Debate adjourned until Thur., 5-2-13 (House Journal-page 200) 5/2/2013 House Continued (House Journal-page 32) 1/15/2014 House Debate adjourned until Sat., Feb. 01, 2014 (House Journal-page 31) 2/4/2014 House Debate adjourned until Tues. 3/4/14 (House Journal-page 37) 3/4/2014 House Debate adjourned until Tues., 3-25-14 (House Journal-page 15) 3/25/2014 House Debate adjourned until Tues., 4-1-14 (House Journal-page 23) 4/1/2014 House Debate adjourned until Tues., 4-8-14 (House Journal-page 19) 4/8/2014 House Debate adjourned until Thur., 4-10-14 (House Journal-page 11) 4/10/2014 House Debate adjourned until Tues., 4-29-14 (House Journal-page 118) 4/29/2014 House Continued (House Journal-page 28)
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
INTRODUCED
April 25, 2013
H. 4033
S. Printed 4/25/13--H.
Read the first time April 25, 2013.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-2426 SO AS TO PROVIDE THAT ONE-HALF OF THE PAID ADMISSIONS TO A SOCCER SPECIFIC STADIUM IS EXEMPT FROM THE ADMISSION LICENSE TAX IMPOSED PURSUANT TO SECTION 12-21-2420, AND TO DEFINE THE TERM "SOCCER SPECIFIC STADIUM".
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 17, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-2426. (A) In addition to the exemptions allowed from the admissions license tax imposed pursuant to Section 12-21-2420, there is also exempt from that tax for ten years beginning July 1, 2013, one-half of the paid admissions to a soccer specific stadium.
(B) For purposes of the exemption allowed by this section, a soccer specific stadium means a soccer facility, and its ancillary grounds and facilities, that satisfies all of the following:
(1) has at least three thousand fixed seats for soccer patrons;
(2) serves as the home stadium for an accredited professional soccer team; and
(3) engages in tourism promotion."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on April 30, 2014 at 10:20 AM