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Current Status Bill Number:View additional legislative information at the LPITS web site.3586 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010215 Primary Sponsor:Harrell All Sponsors:Harrell Drafted Document Number:l:\council\bills\gjk\20220sd01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Admissions tax, physical fitness centers exempt, provisions; Taxation, Athletics History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010417 Introduced, read first time, 06 SF referred to Committee House 20010412 Read third time, sent to Senate House 20010411 Read second time, unanimous consent for third reading on Thursday, 20010412 House 20010405 Committee report: Favorable 30 HWM House 20010215 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill Revised on April 5, 2001 - Word format
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COMMITTEE REPORT
April 5, 2001
H. 3586
S. Printed 4/5/01--H.
Read the first time February 15, 2001.
To whom was referred a Bill (H. 3586) to amend Section 12-21-2420, Code of Laws of South Carolina, 1976, relating to the admissions tax and the payment of and exemptions to the admissions tax, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
ROBERT W. HARRELL, JR. for Committee.
REVENUE IMPACT1
This bill is expected to reduce general fund admissions tax revenue by $94,000 in FY 2001-02.
Explanation
The Physical Fitness Services Act under code Section 44-79-110 provides for the registering of each person or organization that offers physical fitness services, for profit, with the South Carolina Department of Consumer Affairs. The section defines the terms of the customer's contract requirements, and the financial responsibility and advertising disclosure requirements of the physical fitness center. Currently, physical fitness centers operating for profit are exempt from paying the admissions tax pursuant to Section 12-21-2420(14). This bill would amend Section 12-21-2420(14) to exempt any state or local government physical fitness facilities or centers from collecting and remitting admissions tax revenue. According to representatives with the Department of Revenue, nearly $94,000 of admissions tax was collected and remitted from gyms, spas, and fitness centers during FY 1999-00. This bill would create an admissions tax exemption for those remaining non-profit physical fitness facilities and centers, and is expected to reduce general fund admissions tax revenue by $94,000 in FY 2001-02.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ADMISSIONS TAX AND THE PAYMENT OF AND EXEMPTIONS TO THE ADMISSIONS TAX, SO AS TO EXEMPT PHYSICAL FITNESS CENTERS OF THIS STATE AND ITS POLITICAL SUBDIVISIONS IN THE SAME MANNER THAT PRIVATE PHYSICAL FITNESS CENTERS LICENSED UNDER CHAPTER 79 OF TITLE 44 ARE EXEMPT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-2420(14) of the 1976 Code is amended to read:
"(14) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities:
(a) aerobics or calisthenics;
(b) weightlifting equipment;
(c) exercise equipment;
(d) running tracks;
(e) racquetball;
(f) swimming pools for aerobics and lap swimming; and
(g) other similar items approved by the department.
The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article. Physical fitness facilities or centers of the State of South Carolina and any of its political subdivisions which are exempt from the Physical Fitness Services Act, pursuant to Section 44-79-110 and therefore subject to the admissions tax under this article are nevertheless exempt from the admissions tax if they meet other requirements of this subsection."
SECTION 2. This act takes effect upon approval by the Governor.
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