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S 0397 - Allows municipalities to assess and collect a business license tax on railroads

Tracking Level: Of Interest
Sponsor: Richard Harpootlian
Last Action: 1/12/2021 - Senate - Referred to Committee on Finance
Senate Committee: Fin
Assigned To:
Business LicenseNext Bill
Business LicensingNext Bill
Finance/Revenue/TaxesNext Bill

Staff Analysis of the Legislation

03.22.2022 The Senate Finance Property Tax subcommittee carried this bill over.
03.24.2021 The Senate Finance Property Tax subcommittee carried this bill over.
Summary of the bill as introduced: Allows municipalities to assess and collect a business license tax on railroads.

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Session 124 - (2021-2022)Printer Friendly
(pdf format)
S 0397 General Bill, By Harpootlian
Summary: Railroads, municipal privilege or license tax
    A BILL TO AMEND SECTION 12-23-210, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MUNICIPAL PRIVILEGE OR LICENSE TAX ON RAILROADS AND MAXIMUM ALLOWABLE AMOUNTS, SO AS TO REMOVE MAXIMUM ALLOWABLE AMOUNTS.
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12/09/20Senate Prefiled
12/09/20Senate Referred to Committee on Finance
01/12/21Senate Introduced and read first time (Senate Journal-page 299)
01/12/21Senate Referred to Committee on Finance (Senate Journal-page 299)



Legislative Services Agency
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Municipal Association of South Carolina
1411 Gervais St., PO Box 12109, Columbia, SC 29211
Phone: 803.799.9574, Fax: 803.933.1299, mail@masc.sc