Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
9.8 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
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| Bill | 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 | us/states/sc | South Carolina General Assembly | 2019-2020 | H 4431 | South Carolina H 4431 (2019-2020) |
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enacted |
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10 | 52 | 7 | 2019-04-09 | 2020-10-07 | openstates | ocd-bill/a4306760-fac7-4f4a-8098-d61e54aa39a5 | https://www.scstatehouse.gov/billsearch.php?billnumbers=4431&session=123&summary=B | 1fab42ceac1369741c5b6eb816ab707507c28188627940a171ce9e495cc1500f | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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South Carolina H 4431 (2019-2020) — 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
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Filed (filed) — source
- 2/19/2020 (committee substitute) — source
- 2/20/2020 (committee substitute) — source
- 2/26/2020 (committee substitute) — source
- 2/27/2020 (committee substitute) — source
- 4/9/2019 (committee substitute) — source
- 9/15/2020 (committee substitute) — source
- 9/16/2020 (committee substitute) — source
- 9/22/2020 (committee substitute) — source
- 9/23/2020 (committee substitute) — source
Votes
- Concur in Senate Amendments — 0–109 (fail) · lower
- Passage of Bill — 96–0 (pass) · lower
- 2nd Reading — 40–0 (pass) · upper
- to adopt the conference report — 35–1 (pass) · upper
- Grant Free Conference Powers — 98–1 (pass) · lower
- Passage of Bill — 104–0 (pass) · lower
- Adopt Free Conference Report — 102–1 (pass) · lower
Sponsors
- Anderson — primary (person)
- B. Cox — primary (person)
- B. Newton — primary (person)
- Blackwell — primary (person)
- Chellis — primary (person)
- Clemmons — primary (person)
- D.C. Moss — primary (person)
- Daning — primary (person)
- Davis — primary (person)
- Elliott — primary (person)
- Forrest — primary (person)
- Fry — primary (person)
- Hewitt — primary (person)
- Hyde — primary (person)
- Jefferson — primary (person)
- Jordan — primary (person)
- Kimmons — primary (person)
- Kirby — primary (person)
- Ligon — primary (person)
- Long — primary (person)
- Magnuson — primary (person)
- Morgan — primary (person)
- Murphy — primary (person)
- Pope — primary (person)
- R. Williams — primary (person)
- Rose — primary (person)
- Rutherford — primary (person)
- Sandifer — primary (person)
- Tallon — primary (person)
- Taylor — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2019-04-09 Introduced and read first time
introduction, reading-1 - 2019-04-09 Referred to Committee on Labor, Commerce and Industry
referral-committee - 2019-04-11 Member(s) request name added as sponsor: Anderson, Hyde
- 2019-04-23 Member(s) request name removed as sponsor: Daning
- 2019-04-24 Member(s) request name added as sponsor: B.Cox, Elliott, Morgan
- 2019-04-25 Member(s) request name added as sponsor: B.Newton
- 2019-05-07 Member(s) request name added as sponsor: Rutherford
- 2019-05-20 Member(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor
- 2019-05-21 Member(s) request name added as sponsor: Hewitt, Pope
- 2020-01-15 Member(s) request name removed as sponsor: Atkinson
- 2020-01-15 Member(s) request name added as sponsor: Ligon, Tallon, D.C.Moss
- 2020-01-22 Member(s) request name added as sponsor: Blackwell
- 2020-02-19 Member(s) request name added as sponsor: Kirby, Sandifer
- 2020-02-19 Committee report: Favorable with amendment Labor, Commerce and Industry
committee-passage-favorable - 2020-02-20 24 hour point of order
- 2020-02-20 Member(s) request name added as sponsor: Jefferson, R.Williams
- 2020-02-20 Scrivener's error corrected
- 2020-02-25 Member(s) request name added as sponsor: Daning
- 2020-02-26 Member(s) request name added as sponsor: Kimmons, Murphy, Chellis
- 2020-02-26 Amended
amendment-passage - 2020-02-26 Read second time
reading-2 - 2020-02-26 Roll call Yeas-104 Nays-0
- 2020-02-27 Scrivener's error corrected
- 2020-02-27 Read third time and sent to Senate
passage, reading-3 - 2020-02-27 Roll call Yeas-96 Nays-0
- 2020-02-27 Introduced and read first time
introduction, reading-1 - 2020-02-27 Referred to Committee on Finance
referral-committee - 2020-09-15 Committee report: Favorable with amendment Finance
committee-passage-favorable - 2020-09-16 Scrivener's error corrected
- 2020-09-22 Committee Amendment Adopted
amendment-passage - 2020-09-22 Amended
amendment-passage - 2020-09-22 Read second time
reading-2 - 2020-09-22 Roll call Ayes-40 Nays-0
- 2020-09-22 Unanimous consent for third reading on next legislative day
- 2020-09-23 Read third time and returned to House with amendments
passage, reading-3 - 2020-09-23 Non-concurrence in Senate amendment
- 2020-09-23 Senate insists upon amendment and conference committee appointed Cromer, Sheheen, Corbin
- 2020-09-23 Conference committee appointed Reps. Sandifer, Jordan, Mack
- 2020-09-23 Free conference powers granted
- 2020-09-23 Roll call Yeas-98 Nays-1
- 2020-09-23 Free conference committee appointed Sandifer, Jordan, and Mack
- 2020-09-23 Free conference report adopted
- 2020-09-23 Roll call Yeas-102 Nays-1
- 2020-09-23 Free conference powers granted
- 2020-09-23 Free conference committee appointed Cromer, Sheheen, Corbin
- 2020-09-23 Free conference report received and adopted
- 2020-09-23 Roll call Ayes-35 Nays-1
- 2020-09-24 Ordered enrolled for ratification
- 2020-09-25 Ratified R 180
- 2020-09-30 Signed By Governor
executive-signature - 2020-10-07 Effective date See Act for Effective Date
- 2020-10-07 Act No. 176
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a4306760-fac7-4f4a-8098-d61e54aa39a5. Confidence: reported (aggregated from official South Carolina legislature records).