Select a different bill



H 4431 - Makes changes to the current business license tax law

Tracking Level: Priority
Sponsor: Wallace Jordan
Last Action: 5/21/2019 - House - Member(s) request name added as sponsor: Hewitt, Pope
House Committee: LCI
Assigned To:
Business LicenseNext Bill
Business LicensingNext Bill
Week of 04.08.2019Next Bill
Week of 04.29.2019Next Bill

Staff Analysis of the Legislation

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 - Click for the State Summary Page / Click for Current Full Text
South Carolina Legislature Online - Bill Search by Bill Number
South Carolina Legislature




Instructions


 
Loading...
Session 123 - (2019-2020)Printer Friendly
(pdf format)
H 4431 General Bill, By Jordan, Fry, Rose, Atkinson, Forrest, Anderson, Hyde, B. Cox, Elliott, Morgan, B. Newton, Rutherford, Long, Magnuson, Clemmons, Davis, Taylor, Hewitt and Pope
Summary: SC Business License Tax Reform
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 4 TO CHAPTER 1, TITLE 6 SO AS TO PROVIDE BUSINESS LICENSE TAX REFORM, TO PROVIDE DEFINITIONS, TO PROVIDE FOR THE WAY IN WHICH A BUSINESS LICENSE TAX IS COMPUTED, TO PROVIDE FOR THE WAY IN WHICH TO PURCHASE A BUSINESS LICENSE, TO PROVIDE THAT A TAXING JURISDICTION SHALL ADOPT THE LATEST STANDARDIZED BUSINESS LICENSE CLASS SCHEDULE, TO PROVIDE THE WAY IN WHICH A BUSINESS LICENSE OFFICIAL SHALL SERVE NOTICE OF ASSESSMENT OF BUSINESS LICENSE TAX DUE; TO AMEND SECTIONS 4-9-30 AND 5-7-30, RELATING TO THE DESIGNATION OF POWERS IN COUNTY GOVERNMENT AND THE POWERS CONFERRED UPON MUNICIPALITIES, RESPECTIVELY, SO AS TO PROVIDE THAT A BUSINESS LICENSE TAX MUST BE GRADUATED ACCORDING TO THE BUSINESS TAXABLE INCOME AND THAT A WHOLESALER DELIVERING GOODS IN CERTAIN INSTANCES IS NOT SUBJECT TO THE BUSINESS LICENSE TAX; TO AMEND SECTION 6-1-120, RELATING TO THE CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS TO ALLOW THE SHARING OF CERTAIN DATA AND CERTAIN BUSINESS LICENSE TAXES; TO AMEND SECTION 12-4-310, RELATING TO THE DEPARTMENT OF REVENUE'S POWERS AND DUTIES, SO AS TO PROVIDE THAT THE DEPARTMENT SHALL MAKE CERTAIN RECORDS AVAILABLE TO CERTAIN AUTHORITIES LEVYING A TAX BASED ON BUSINESS TAXABLE INCOME.
View full text
04/09/19House Introduced and read first time (House Journal-page 27)
04/09/19House Referred to Committee on Labor, Commerce and Industry (House Journal-page 27)
04/11/19House Member(s) request name added as sponsor: Anderson, Hyde
04/23/19House Member(s) request name removed as sponsor: Daning
04/24/19House Member(s) request name added as sponsor: B.Cox, Elliott, Morgan
04/25/19House Member(s) request name added as sponsor: B.Newton
05/07/19House Member(s) request name added as sponsor: Rutherford
05/20/19House Member(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor
05/21/19House Member(s) request name added as sponsor: Hewitt, Pope



Legislative Services Agency
h t t p : / / w w w . s c s t a t e h o u s e . g o v









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