SC H4431 | 2019-2020 | 123rd General Assembly

Status

Spectrum: Moderate Partisan Bill (Republican 24-6)
Status: Engrossed on February 27 2020 - 50% progression
Action: 2020-02-27 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Amended) [HTML]

Summary

Amend The Code Of Laws Of South Carolina, 1976, By Adding Article 4 To Chapter 1, Title 6 So As To Provide Business License Tax Reform, To Provide Definitions, To Provide For The Way In Which A Business License Tax Is Computed, To Provide For The Way In Which To Purchase A Business License, To Provide That A Taxing Jurisdiction Shall Adopt The Latest Standardized Business License Class Schedule, To Provide The Way In Which A Business License Official Shall Serve Notice Of Assessment Of Business License Tax Due; To Amend Sections 4-9-30 And 5-7-30, Relating To The Designation Of Powers In County Government And The Powers Conferred Upon Municipalities, Respectively, So As To Provide That A Business License Tax Must Be Graduated According To The Business Taxable Income And That A Wholesaler Delivering Goods In Certain Instances Is Not Subject To The Business License Tax; To Amend Section 6-1-120, Relating To The Confidentiality Of County Or Municipal Taxpayer Information, So As To Allow The Sharing Of Certain Data And Certain Business License Taxes; To Amend Section 12-4-310, Relating To The Department Of Revenue's Powers And Duties, So As To Provide That The Department Shall Make Certain Records Available To Certain Authorities Levying A Tax Based On Business Taxable Income.

Tracking Information

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Title

SC Business License Tax Reform

Sponsors


Roll Calls

2020-02-27 - House - House: Passage Of Bill (Y: 96 N: 0 NV: 15 Abs: 13) [PASS]
2020-02-26 - House - House: Passage Of Bill (Y: 104 N: 0 NV: 6 Abs: 14) [PASS]

History

DateChamberAction
2020-02-27SenateReferred to Committee on Finance
2020-02-27SenateIntroduced and read first time
2020-02-27HouseRoll call Yeas-96 Nays-0
2020-02-27HouseRead third time and sent to Senate
2020-02-27 Scrivener's error corrected
2020-02-26HouseRoll call Yeas-104 Nays-0
2020-02-26HouseRead second time
2020-02-26HouseAmended
2020-02-26HouseMember(s) request name added as sponsor: Kimmons, Murphy, Chellis
2020-02-25HouseMember(s) request name added as sponsor: Daning
2020-02-20 Scrivener's error corrected
2020-02-20HouseMember(s) request name added as sponsor: Jefferson, R.Williams
2020-02-20House24 hour point of order
2020-02-19HouseCommittee report: Favorable with amendment Labor, Commerce and Industry
2020-02-19HouseMember(s) request name added as sponsor: Kirby, Sandifer
2020-01-22HouseMember(s) request name added as sponsor: Blackwell
2020-01-15HouseMember(s) request name added as sponsor: Ligon, Tallon, D.C.Moss
2020-01-15HouseMember(s) request name removed as sponsor: Atkinson
2019-05-21HouseMember(s) request name added as sponsor: Hewitt, Pope
2019-05-20HouseMember(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor
2019-05-07HouseMember(s) request name added as sponsor: Rutherford
2019-04-25HouseMember(s) request name added as sponsor: B.Newton
2019-04-24HouseMember(s) request name added as sponsor: B.Cox, Elliott, Morgan
2019-04-23HouseMember(s) request name removed as sponsor: Daning
2019-04-11HouseMember(s) request name added as sponsor: Anderson, Hyde
2019-04-09HouseReferred to Committee on Labor, Commerce and Industry
2019-04-09HouseIntroduced and read first time

Code Citations

ChapterArticleSectionCitation TypeStatute Text
124310(n/a)See Bill Text
4930(n/a)See Bill Text
5730(n/a)See Bill Text
61120(n/a)See Bill Text

South Carolina State Sources


Bill Comments

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