South Carolina General Assembly
120th Session, 2013-2014

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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

4/25/2013
4/25/2013-A

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

INTRODUCED

April 25, 2013

H. 4033

Introduced by Rep. Merrill

S. Printed 4/25/13--H.

Read the first time April 25, 2013.

            

A BILL

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.

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This web page was last updated on April 30, 2014 at 10:20 AM