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H 4431 -
Makes changes to the current business license tax law
Tracking Level:
Priority
Sponsor:
Wallace Jordan
Last Action:
10/7/2020 - Act No. 176
House Committee:
LCI
Senate Committee:
Fin
Assigned To:
Business License
Next Bill
Business Licensing
Next Bill
Staff Analysis of the Legislation
03.12.2020
The Senate Finance Sales and Income Tax subcommittee gave this bill a favorable report as amended. The amendment makes technical changes.
02.18.2020
The House Labor, Commerce and Industry Committee gave this bill a favorable report as amended.The
amendment makes minor changes
to the bill as amended by the subcommittee.
01.22.2020
The House Labor, Commerce and Industry Business License Ad Hoc subcommittee heard testimony on the bill but did not take action.
05.01.2019
The House Labor, Commerce and Industry Business and Commerce subcommittee adjourned debate on this bill.
Summary of the bill as introduced
: Changes the methods by which a business license tax is calculated, purchased and enforced.
Bill Summary from the State Site -
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Session 123 - (2019-2020)
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H*4431 (Rat #0180, Act #0176 of 2020) General Bill, By
Jordan
,
Fry
,
Rose
,
Forrest
,
Anderson
,
Hyde
,
B. Cox
,
Elliott
,
Morgan
,
B. Newton
,
Rutherford
,
Long
,
Magnuson
,
Clemmons
,
Davis
,
Taylor
,
Hewitt
,
Pope
,
Ligon
,
Tallon
,
D.C. Moss
,
Blackwell
,
Kirby
,
Sandifer
,
Jefferson
,
R. Williams
,
Kimmons
,
Murphy
,
Chellis
and
Daning
Summary:
SC Business License Tax Reform
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-400 SO AS TO, AMONG OTHER THINGS, PROVIDE BUSINESS LICENSE TAX STANDARDIZATION, TO PROVIDE DEFINITIONS, TO PROVIDE FOR THE MANNER IN WHICH A BUSINESS LICENSE TAX IS COMPUTED, TO PRESCRIBE THE MANNER IN WHICH BUSINESS LICENSES ARE PURCHASED, TO PROVIDE THAT A TAXING JURISDICTION SHALL ADOPT THE LATEST STANDARDIZED BUSINESS LICENSE CLASS SCHEDULE; BY ADDING SECTION 6-1-410 SO AS TO, AMONG OTHER THINGS, DEFINE THE PROCEDURES BY WHICH THE TAXING JURISDICTION MAY SERVE NOTICE OF ASSESSMENT OF THE BUSINESS LICENSE TAX DUE WHEN A TAXPAYER FAILS OR REFUSES TO PAY A BUSINESS LICENSE TAX AND THE PROCEDURES BY WHICH A TAXPAYER MAY REQUEST AN ADJUSTMENT OF THE ASSESSMENT OR APPEAL THE NOTICE OF FINAL ASSESSMENT; AND BY ADDING SECTION 6-1-420 SO AS TO, AMONG OTHER THINGS, PROVIDE THAT A TAXING JURISDICTION, UNDER CERTAIN CONDITIONS AND LIMITATIONS, MAY CONTRACT BY ORDINANCE WITH AN INDIVIDUAL, FIRM, OR ORGANIZATION TO ASSIST WITH COLLECTING PROPERTY OR BUSINESS LICENSE TAXES, AND TO ESTABLISH A PRIVATE RIGHT OF ACTION FOR PERSONS OR ENTITIES BASED ON VIOLATIONS OF THIS ACT OR ANY REGULATIONS PRESCRIBED PURSUANT TO THIS ACT. - ratified title
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04/09/19
House
Introduced and read first time (
House Journal-page 27
)
04/09/19
House
Referred to Committee on Labor, Commerce and Industry (
House Journal-page 27
)
04/11/19
House
Member(s) request name added as sponsor: Anderson, Hyde
04/23/19
House
Member(s) request name removed as sponsor: Daning
04/24/19
House
Member(s) request name added as sponsor: B.Cox, Elliott, Morgan
04/25/19
House
Member(s) request name added as sponsor: B.Newton
05/07/19
House
Member(s) request name added as sponsor: Rutherford
05/20/19
House
Member(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor
05/21/19
House
Member(s) request name added as sponsor: Hewitt, Pope
01/15/20
House
Member(s) request name removed as sponsor: Atkinson
01/15/20
House
Member(s) request name added as sponsor: Ligon, Tallon, D.C.Moss
01/22/20
House
Member(s) request name added as sponsor: Blackwell
02/19/20
House
Member(s) request name added as sponsor: Kirby, Sandifer
02/19/20
House
Committee report: Favorable with amendment Labor, Commerce and Industry (
House Journal-page 4
)
02/20/20
House
24 hour point of order
02/20/20
House
Member(s) request name added as sponsor: Jefferson, R.Williams
02/20/20
Scrivener's error corrected
02/25/20
House
Member(s) request name added as sponsor: Daning
02/26/20
House
Member(s) request name added as sponsor: Kimmons, Murphy, Chellis
02/26/20
House
Amended (
House Journal-page 9
)
02/26/20
House
Read second time (
House Journal-page 9
)
02/26/20
House
Roll call
Yeas-104 Nays-0
(
House Journal-page 18
)
02/27/20
Scrivener's error corrected
02/27/20
House
Read third time and sent to Senate (
House Journal-page 26
)
02/27/20
House
Roll call
Yeas-96 Nays-0
(
House Journal-page 27
)
02/27/20
Senate
Introduced and read first time (
Senate Journal-page 9
)
02/27/20
Senate
Referred to Committee on Finance (
Senate Journal-page 9
)
09/15/20
Senate
Committee report: Favorable with amendment Finance (
Senate Journal-page 10
)
09/16/20
Scrivener's error corrected
09/22/20
Senate
Committee Amendment Adopted (
Senate Journal-page 16
)
09/22/20
Senate
Amended (
Senate Journal-page 16
)
09/22/20
Senate
Read second time (
Senate Journal-page 16
)
09/22/20
Senate
Roll call
Ayes-40 Nays-0
(
Senate Journal-page 16
)
09/22/20
Senate
Unanimous consent for third reading on next legislative day (
Senate Journal-page 16
)
09/23/20
Senate
Read third time and returned to House with amendments (
Senate Journal-page 145
)
09/23/20
House
Non-concurrence in Senate amendment (
House Journal-page 9
)
09/23/20
Senate
Senate insists upon amendment and conference committee appointed Cromer, Sheheen, Corbin (
Senate Journal-page 147
)
09/23/20
House
Conference committee appointed Reps. Sandifer, Jordan, Mack (
House Journal-page 67
)
09/23/20
House
Free conference powers granted (
House Journal-page 123
)
09/23/20
House
Roll call
Yeas-98 Nays-1
(
House Journal-page 123
)
09/23/20
House
Free conference committee appointed Sandifer, Jordan, and Mack (
House Journal-page 123
)
09/23/20
House
Free conference report adopted (
House Journal-page 123
)
09/23/20
House
Roll call
Yeas-102 Nays-1
(
House Journal-page 123
)
09/23/20
Senate
Free conference powers granted (
Senate Journal-page 149
)
09/23/20
Senate
Free conference committee appointed Cromer, Sheheen, Corbin (
Senate Journal-page 149
)
09/23/20
Senate
Free conference report received and adopted (
Senate Journal-page 151
)
09/23/20
Senate
Roll call
Ayes-35 Nays-1
(
Senate Journal-page 151
)
09/24/20
House
Ordered enrolled for ratification
09/25/20
Ratified R 180
09/30/20
Signed By Governor
10/07/20
Effective date See Act for Effective Date
10/07/20
Act No. 176
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