South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

H. 3948

STATUS INFORMATION

General Bill
Sponsors: Reps. Stavrinakis, Murphy and Dillard
Document Path: l:\council\bills\jn\3367dg21.docx

Introduced in the House on February 23, 2021
Introduced in the Senate on April 7, 2021
Last Amended on April 6, 2021
Currently residing in the Senate Committee on Finance

Summary: Local Sales & Use Tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/23/2021  House   Introduced and read first time (House Journal-page 10)
   2/23/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 10)
   3/18/2021  House   Member(s) request name added as sponsor: Dillard
   3/18/2021  House   Committee report: Favorable with amendment Ways and 
                        Means (House Journal-page 40)
    4/6/2021  House   Amended
    4/6/2021  House   Requests for debate-Rep(s).  Hill, Magnuson 
                        (House Journal-page 72)
    4/6/2021  House   Read second time (House Journal-page 72)
    4/6/2021  House   Roll call Yeas-75  Nays-29 (House Journal-page 74)
    4/7/2021  House   Read third time and sent to Senate 
                        (House Journal-page 13)
    4/7/2021  Senate  Introduced and read first time (Senate Journal-page 9)
    4/7/2021  Senate  Referred to Committee on Finance (Senate Journal-page 9)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/23/2021
3/18/2021
4/6/2021

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 6, 2021

H. 3948

Introduced by Reps. Stavrinakis, Murphy and Dillard

S. Printed 4/6/21--H.

Read the first time February 23, 2021.

            

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE ANOTHER SALES AND USE TAX.

Amend Title To Conform

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

SECTION    1.    Chapter 37, Title 4 of the 1976 Code is amended by adding:

"Section 4-37-60.    Notwithstanding Sections 4-10-310 and 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Article 3, Chapter 10, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction."

SECTION    2.    Section 4-37-40 of the 1976 Code is amended to read:

"Section 4-37-40.    At no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this chapter, Article 3, Chapter 10 of this title, or pursuant to any local legislation enacted by the General Assembly."

SECTION    3.    Section 4-10-310 of the 1976 Code is amended to read:

"Section 4-10-310.    Subject to the requirements of this article, the county governing body may impose a one percent sales and use tax by ordinance, subject to a referendum, within the county area for a specific purpose or purposes and for a limited amount of time. The revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for projects authorized in this article. However, at no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article, pursuant to Chapter 37, Title 4, or pursuant to any local law enacted by the General Assembly. This limitation does not apply in a county area in which, as of July 1, 2012, a local sales and use tax was imposed pursuant to a local act of the General Assembly, the revenues of which are used to offset the costs of school construction, or other school purposes, or other government expenses, or for any combination of these uses."

SECTION    4.    Article 3, Chapter 10, Title 4 of the 1976 Code is amended by adding:

"Section 4-10-315.    Notwithstanding Section 4-10-310, Section 4-37-40, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Chapter 37, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction."

SECTION    5.    This act takes effect upon approval by the Governor.

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This web page was last updated on April 8, 2021 at 9:54 AM