Bill Text: SC H4438 | 2019-2020 | 123rd General Assembly | Introduced

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Bill Title: Sales and use tax

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2019-04-09 - Referred to Committee on Ways and Means [H4438 Detail]

Download: South_Carolina-2019-H4438-Introduced.html

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A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-37-60 SO AS TO PROVIDE THAT A COUNTY THAT HAS IMPOSED A TAX PURSUANT TO CHAPTER 37, TITLE 4, ALSO MAY IMPOSE ANOTHER SALES AND USE TAX.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Chapter 37, Title 4 of the 1976 Code is amended by adding:

"Section 4-37-60.    Notwithstanding Section 4-10-310, or any other provision of law, a county which has imposed by ordinance a sales and use tax in an amount not to exceed one percent within its jurisdiction pursuant to this chapter may utilize the provisions of Article 3, Chapter 10, Title 4 to impose an additional sales and use tax in an amount not to exceed one percent within its jurisdiction."

SECTION    2.    This act takes effect upon approval by the Governor.