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H 3337 - Prohibits cities and towns from charging a business license fee

Tracking Level: Priority
Sponsor: Samuel Rivers
Last Action: 1/20/2015 - House - Referred to Committee on Ways and Means
House Committee:
Assigned To:
Business LicenseNext Bill
Business LicensingNext Bill

Staff Analysis of the Legislation

Summary of the bill as introduced: Prohibits cities and towns from imposing any tax or charging any fee for the privilege of operating a business inside the municipality.

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Session 121 - (2015-2016)Printer Friendly
(pdf format)
H 3337 General Bill, By Rivers, Ballentine, Atwater, Huggins, Toole and G.M. Smith
Summary: License Tax
    A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-9-197 SO AS TO REQUIRE A COUNTY THAT IMPOSES A LICENSE TAX MUST REMIT ANY COLLECTIONS FROM A BUSINESS LICENSE TAX COLLECTED FROM A BUSINESS LOCATED INSIDE THE CORPORATE LIMITS OF A MUNICIPALITY TO THE MUNICIPALITY IN WHICH THE BUSINESS IS LOCATED; BY ADDING SECTION 5-7-320 SO AS TO PROHIBIT A MUNICIPALITY FROM IMPOSING ANY TAX OR CHARGING ANY FEE FOR THE PRIVILEGE OF OPERATING A BUSINESS INSIDE THE MUNICIPALITY; TO AMEND SECTION 4-9-30, AS AMENDED, RELATING TO THE POWERS OF A COUNTY, SO AS TO ALLOW THE COUNTY GOVERNMENT TO LEVY A LICENSE TAX WITHIN THE CORPORATE LIMITS OF A MUNICIPALITY; AND TO AMEND SECTION 5-7-30, AS AMENDED, RELATING TO THE POWERS OF A MUNICIPALITY, SO AS TO PROHIBIT THE LEVY OF A BUSINESS LICENSE TAX.
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01/20/15House Introduced and read first time (House Journal-page 11)
01/20/15House Referred to Committee on Ways and Means (House Journal-page 11)



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