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H 3833 - Enacts the Municipal Tax Relief Act

Tracking Level: Priority
Sponsor: Jason Elliott
Last Action: 1/31/2019 - House - Referred to Committee on Ways and Means
House Committee: WM
Assigned To:
Finance/Revenue/TaxesNext Bill
Week of 01.28.2019Next Bill

Staff Analysis of the Legislation

 Summary of the bill as introduced: Allows a municipality to impose a sales tax through a referendum, which cannot exceed one percent, for municipal tax relief and for certain authorized projects.

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Session 123 - (2019-2020)Printer Friendly
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H 3833 General Bill, By Elliott
Similar (S 0171)
Summary: Municipal Tax Relief
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 41 TO TITLE 5 SO AS TO ENACT THE "MUNICIPAL TAX RELIEF ACT", TO ALLOW A MUNICIPALITY TO IMPOSE A SALES AND USE TAX NOT TO EXCEED ONE PERCENT, SUBJECT TO A REFERENDUM, FOR MUNICIPAL TAX RELIEF OR TO DEFRAY DEBT SERVICE FOR CERTAIN AUTHORIZED PROJECTS, AND TO SPECIFY THE MANNER IN WHICH THE TAX IS IMPOSED, COLLECTED, AND EXPENDED; TO AMEND SECTION 4-10-320, RELATING TO THE CAPITAL PROJECT SALES TAX ACT, SO AS TO ALLOW A MUNICIPALITY TO CREATE A COMMISSION; AND TO AMEND SECTION 4-10-970, RELATING TO THE USE OF REVENUES FROM THE LOCAL OPTION TOURISM DEVELOPMENT FEE, SO AS TO PROVIDE THAT IF THE FEE IS IMPOSED IN A MUNICIPALITY THAT IS IMPOSING THE SALES AND USE TAX AUTHORIZED BY CHAPTER 41, TITLE 5, THEN AT LEAST TWENTY PERCENT OF THE REVENUES MUST BE USED TO PROVIDE A PROPERTY TAX CREDIT.
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01/31/19House Introduced and read first time (House Journal-page 59)
01/31/19House Referred to Committee on Ways and Means (House Journal-page 59)



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