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H 4387 -
Exempts rental property from the business license tax if it is rented by a business owned by the same owner or owners
Tracking Level:
Priority
Sponsor:
Wallace Jordan
Last Action:
5/13/2021 - House - Referred to Committee on Ways and Means
House Committee:
Assigned To:
Business License
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Business Licensing
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Staff Analysis of the Legislation
Summary of the bill as introduced
: Exempts rental property from the business license tax if it is rented by a business owned by the same owner or owners.
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Session 124 - (2021-2022)
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H 4387 General Bill, By
Jordan
,
Lowe
,
Crawford
,
Sandifer
,
G.M. Smith
,
Murphy
,
J.E. Johnson
,
B. Newton
,
Fry
,
W. Newton
,
Finlay
,
Hewitt
,
Bailey
,
Ligon
,
Bradley
,
Erickson
,
Burns
,
Chumley
,
Allison
,
Nutt
,
Magnuson
,
Hyde
,
Elliott
,
Huggins
,
McCravy
,
Collins
,
Carter
,
Ballentine
,
Herbkersman
,
Hiott
,
Hixon
,
Lucas
,
Morgan
,
D.C. Moss
and
Willis
Summary:
Business License Tax
A BILL TO AMEND SECTION 6-1-400, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE BUSINESS LICENSE TAX, SO AS TO PROHIBIT A TAXING JURISDICTION FROM SUBJECTING CERTAIN PROPERTY TO DOUBLE TAXATION.
View full text
05/13/21
House
Introduced and read first time (
House Journal-page 18
)
05/13/21
House
Referred to Committee on Ways and Means (
House Journal-page 18
)
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