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S 0397 - Allows municipalities to assess and collect a business license tax on railroads

Tracking Level: Of Interest
Sponsor: Richard Harpootlian
Last Action: 1/12/2021 - Senate - Referred to Committee on Finance
Senate Committee: Fin
Assigned To:
Business LicenseNext Bill
Business LicensingNext Bill
Finance/Revenue/TaxesNext Bill
SenateNext Bill

Staff Analysis of the Legislation

03.24.2021 The Senate Finance Property Tax subcommittee carried this bill over.
Summary of the bill as introduced: Allows municipalities to assess and collect a business license tax on railroads.

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Session 124 - (2021-2022)Printer Friendly
(pdf format)
S 0397 General Bill, By Harpootlian
Summary: Railroads, municipal privilege or license tax
    A BILL TO AMEND SECTION 12-23-210, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MUNICIPAL PRIVILEGE OR LICENSE TAX ON RAILROADS AND MAXIMUM ALLOWABLE AMOUNTS, SO AS TO REMOVE MAXIMUM ALLOWABLE AMOUNTS.
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12/09/20Senate Prefiled
12/09/20Senate Referred to Committee on Finance
01/12/21Senate Introduced and read first time (Senate Journal-page 299)
01/12/21Senate Referred to Committee on Finance (Senate Journal-page 299)



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