Bill Text: SC H4510 | 2021-2022 | 124th General Assembly | Introduced

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Bill Title: Business license tax exemption

Sponsorship: Partisan Bill (Republican 3)

Status: (Introduced - Dead) 2022-01-11 - Referred to Committee on Labor, Commerce and Industry [H4510 Detail]

Download: South_Carolina-2021-H4510-Introduced.html

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A BILL

TO AMEND SECTION 58-23-620, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SITUATIONS IN WHICH LOCAL LICENSING FEES MAY OR MAY NOT BE IMPOSED, SO AS TO PROVIDE THAT A MUNICIPALITY OR COUNTY THAT IS THE LOCATION OF A CARRIER'S PRINCIPAL PLACE OF BUSINESS MAY NOT IMPOSE A LICENSE FEE OR LICENSE TAX ON CERTAIN CERTIFICATE HOLDERS.

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

SECTION    1.    Section 58-23-620(A) of the 1976 Code is amended to read:

    "(A)    A municipality or county in this State may not impose a license fee or license tax upon a holder of a certificate A or a certificate B, and a municipality or county may not impose a license fee or license tax on the holder of a certificate E or a certificate F, Certificate of Compliance, or a common or contract motor carrier of property, except the municipality of the carrier's residence or the location of the carrier's principal place of business. However, the fee required of a holder of a certificate C is in addition to any license tax or license fee charged by a municipality."

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