H 4431

  • South Carolina House Bill
  • 2019-2020 Regular Session
  • Introduced in House Feb 27, 2020
  • Passed House Feb 27, 2020
  • Passed Senate Sep 23, 2020
  • Signed by Governor Sep 30, 2020

SC Business License Tax Reform

Abstract

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-400 SO AS TO, AMONG OTHER THINGS, PROVIDE BUSINESS LICENSE TAX STANDARDIZATION, TO PROVIDE DEFINITIONS, TO PROVIDE FOR THE MANNER IN WHICH A BUSINESS LICENSE TAX IS COMPUTED, TO PRESCRIBE THE MANNER IN WHICH BUSINESS LICENSES ARE PURCHASED, TO PROVIDE THAT A TAXING JURISDICTION SHALL ADOPT THE LATEST STANDARDIZED BUSINESS LICENSE CLASS SCHEDULE; BY ADDING SECTION 6-1-410 SO AS TO, AMONG OTHER THINGS, DEFINE THE PROCEDURES BY WHICH THE TAXING JURISDICTION MAY SERVE NOTICE OF ASSESSMENT OF THE BUSINESS LICENSE TAX DUE WHEN A TAXPAYER FAILS OR REFUSES TO PAY A BUSINESS LICENSE TAX AND THE PROCEDURES BY WHICH A TAXPAYER MAY REQUEST AN ADJUSTMENT OF THE ASSESSMENT OR APPEAL THE NOTICE OF FINAL ASSESSMENT; AND BY ADDING SECTION 6-1-420 SO AS TO, AMONG OTHER THINGS, PROVIDE THAT A TAXING JURISDICTION, UNDER CERTAIN CONDITIONS AND LIMITATIONS, MAY CONTRACT BY ORDINANCE WITH AN INDIVIDUAL, FIRM, OR ORGANIZATION TO ASSIST WITH COLLECTING PROPERTY OR BUSINESS LICENSE TAXES, AND TO ESTABLISH A PRIVATE RIGHT OF ACTION FOR PERSONS OR ENTITIES BASED ON VIOLATIONS OF THIS ACT OR ANY REGULATIONS PRESCRIBED PURSUANT TO THIS ACT. - ratified title

Bill Sponsors (30)

Votes


Actions


Oct 07, 2020

South Carolina Legislature

Act No. 176

South Carolina Legislature

Effective date See Act for Effective Date

Sep 30, 2020

South Carolina Legislature

Signed By Governor

Sep 25, 2020

South Carolina Legislature

Ratified R 180

Sep 24, 2020

House

Ordered enrolled for ratification

Sep 23, 2020

Senate

Roll call Ayes-35 Nays-1

Senate

Free conference report received and adopted

Senate

Free conference committee appointed Cromer, Sheheen, Corbin

Senate

Free conference powers granted

House

Roll call Yeas-102 Nays-1

House

Free conference report adopted

House

Free conference committee appointed Sandifer, Jordan, and Mack

House

Roll call Yeas-98 Nays-1

House

Free conference powers granted

House

Conference committee appointed Reps. Sandifer, Jordan, Mack

Senate

Senate insists upon amendment and conference committee appointed Cromer, Sheheen, Corbin

Senate

Read third time and returned to House with amendments

House

Non-concurrence in Senate amendment

Sep 22, 2020

Senate

Amended

Senate

Unanimous consent for third reading on next legislative day

Senate

Roll call Ayes-40 Nays-0

Senate

Read second time

Senate

Committee Amendment Adopted

Sep 16, 2020

South Carolina Legislature

Scrivener's error corrected

Sep 15, 2020

Senate

Committee report: Favorable with amendment Finance

Feb 27, 2020

Senate

Referred to Committee on Finance

South Carolina Legislature

Scrivener's error corrected

House

Read third time and sent to Senate

House

Roll call Yeas-96 Nays-0

Senate

Introduced and read first time

Feb 26, 2020

House

Roll call Yeas-104 Nays-0

House

Read second time

House

Amended

House

Member(s) request name added as sponsor: Kimmons, Murphy, Chellis

Feb 25, 2020

House

Member(s) request name added as sponsor: Daning

Feb 20, 2020

House

Member(s) request name added as sponsor: Jefferson, R.Williams

South Carolina Legislature

Scrivener's error corrected

House

24 hour point of order

Feb 19, 2020

House

Member(s) request name added as sponsor: Kirby, Sandifer

House

Committee report: Favorable with amendment Labor, Commerce and Industry

Jan 22, 2020

House

Member(s) request name added as sponsor: Blackwell

Jan 15, 2020

House

Member(s) request name removed as sponsor: Atkinson

House

Member(s) request name added as sponsor: Ligon, Tallon, D.C.Moss

May 21, 2019

House

Member(s) request name added as sponsor: Hewitt, Pope

May 20, 2019

House

Member(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor

May 07, 2019

House

Member(s) request name added as sponsor: Rutherford

Apr 25, 2019

House

Member(s) request name added as sponsor: B.Newton

Apr 24, 2019

House

Member(s) request name added as sponsor: B.Cox, Elliott, Morgan

Apr 23, 2019

House

Member(s) request name removed as sponsor: Daning

Apr 11, 2019

House

Member(s) request name added as sponsor: Anderson, Hyde

Apr 09, 2019

House

Referred to Committee on Labor, Commerce and Industry

House

Introduced and read first time

Bill Text

Bill Text Versions Format
4/9/2019 HTML
2/19/2020 HTML
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2/26/2020 HTML
2/27/2020 HTML
9/15/2020 HTML
9/16/2020 HTML
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9/23/2020 HTML
Filed VND.OPENXMLFORMATS-OFFICEDOCUMENT.WORDPROCESSINGML.DOCUMENT HTML

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Sources

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