Bill Text: SC H5171 | 2017-2018 | 122nd General Assembly | Introduced

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Bill Title: Admissions tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-03-21 - Referred to Committee on Ways and Means [H5171 Detail]

Download: South_Carolina-2017-H5171-Introduced.html

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A BILL

TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS TO THE ADMISSIONS TAX, SO AS TO EXEMPT CERTAIN AGROTOURISM BUSINESSES FROM THE ADMISSIONS TAX.

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

SECTION    1.    Section 12-21-2420 of the 1976 Code is amended by adding an item to read:

"(17)    On admissions to an agrotourism business that offers hayrides, tours, and games as an integral component of its business."

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