H 3279 Session 109 (1991-1992)
H 3279 General Bill, By J.G. McAbee, R.L. Altman, Bailey, J.M. Baxley,
J.L. Harris, Harvin, H.H. Keyserling, Rhoad, Sharpe, J.J. Snow, D.C. Waldrop,
C.C. Wells and J.M. White
A Bill to amend 12-21-2420, Code of Laws of South Carolina, 1976, relating to
the admissions tax, so as to increase the tax from four to five percent, allow
the tax to be listed separately from the cost of admission on an admission
ticket, and delete obsolete language.
01/22/91 House Introduced and read first time HJ-14
01/22/91 House Referred to Committee on Ways and Means HJ-14
A BILL
TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO THE ADMISSIONS TAX, SO AS
TO INCREASE THE TAX FROM FOUR TO FIVE PERCENT,
ALLOW THE TAX TO BE LISTED SEPARATELY FROM THE
COST OF ADMISSION ON AN ADMISSION TICKET, AND
DELETE OBSOLETE LANGUAGE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The provision of the first paragraph of Section 12-21-2420 of the 1976 Code which precedes item (1) is amended to read:
"There shall must be levied, assessed,
collected, and paid upon all paid admissions to
all places of amusement within this State a license tax of
seven percent until December 31, 1975; five percent from
January 1, 1976, until December 31, 1976; and four percent in each year
thereafter; provided, that the tax on admissions to motion picture
theaters levied in this section shall not exceed four percent at any time
and provided, further, that. The license tax may be
listed separately from the cost of admission on an admission ticket.
However, no tax shall may be charged or
collected:"
SECTION 2. This act takes effect February 1, 1992.
-----XX----- |