Select a different bill



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

Tracking Level: Priority
Sponsor: Wallace Jordan
Last Action: 9/16/2020 - Scrivener's error corrected
House Committee: LCI
Senate Committee: Fin
Assigned To:
Business LicenseNext Bill
Business LicensingNext Bill
Week of 01.20.2020Next Bill
Week of 02.10.2020Next Bill
Week of 02.17.2020Next Bill
Week of 03.09.2020Next Bill
Week of 04.08.2019Next Bill
Week of 04.29.2019Next 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 - 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, 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
    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          View Vote History          View Fiscal Impact
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
01/15/20House Member(s) request name removed as sponsor: Atkinson
01/15/20House Member(s) request name added as sponsor: Ligon, Tallon, D.C.Moss
01/22/20House Member(s) request name added as sponsor: Blackwell
02/19/20House Member(s) request name added as sponsor: Kirby, Sandifer
02/19/20House Committee report: Favorable with amendment Labor, Commerce and Industry (House Journal-page 4)
02/20/20House 24 hour point of order
02/20/20House Member(s) request name added as sponsor: Jefferson, R.Williams
02/20/20 Scrivener's error corrected
02/25/20House Member(s) request name added as sponsor: Daning
02/26/20House Member(s) request name added as sponsor: Kimmons, Murphy, Chellis
02/26/20House Amended (House Journal-page 9)
02/26/20House Read second time (House Journal-page 9)
02/26/20House Roll call Yeas-104 Nays-0 (House Journal-page 18)
02/27/20 Scrivener's error corrected
02/27/20House Read third time and sent to Senate (House Journal-page 26)
02/27/20House Roll call Yeas-96 Nays-0 (House Journal-page 27)
02/27/20Senate Introduced and read first time (Senate Journal-page 9)
02/27/20Senate Referred to Committee on Finance (Senate Journal-page 9)
09/15/20Senate Committee report: Favorable with amendment Finance (Senate Journal-page 10)
09/16/20 Scrivener's error corrected



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