Fabio
153 lines
9.8 KiB
Markdown
153 lines
9.8 KiB
Markdown
---
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type: "Bill"
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title: "SC Business License Tax Reform"
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description: "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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2019-2020"
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identifier: "H 4431"
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citation: "South Carolina H 4431 (2019-2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Anderson", "B. Cox", "B. Newton", "Blackwell", "Chellis", "Clemmons", "D.C. Moss", "Daning", "Davis", "Elliott", "Forrest", "Fry", "Hewitt", "Hyde", "Jefferson", "Jordan", "Kimmons", "Kirby", "Ligon", "Long", "Magnuson", "Morgan", "Murphy", "Pope", "R. Williams", "Rose", "Rutherford", "Sandifer", "Tallon", "Taylor"]
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version_count: 10
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action_count: 52
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vote_count: 7
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first_action: "2019-04-09"
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last_action: "2020-10-07"
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source: "openstates"
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source_identifier: "ocd-bill/a4306760-fac7-4f4a-8098-d61e54aa39a5"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4431&session=123&summary=B"
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source_hash: "1fab42ceac1369741c5b6eb816ab707507c28188627940a171ce9e495cc1500f"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina H 4431 (2019-2020) — SC Business License Tax Reform
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/4431.htm)
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2. **2/19/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200219.htm)
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3. **2/20/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200220.htm)
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4. **2/26/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200226.htm)
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5. **2/27/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200227.htm)
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6. **4/9/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20190409.htm)
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7. **9/15/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200915.htm)
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8. **9/16/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200916.htm)
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9. **9/22/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200922.htm)
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10. **9/23/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/4431_20200923.htm)
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## Votes
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- Concur in Senate Amendments — **0–109** (fail) · lower
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- Passage of Bill — **96–0** (pass) · lower
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- 2nd Reading — **40–0** (pass) · upper
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- to adopt the conference report — **35–1** (pass) · upper
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- Grant Free Conference Powers — **98–1** (pass) · lower
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- Passage of Bill — **104–0** (pass) · lower
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- Adopt Free Conference Report — **102–1** (pass) · lower
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## Sponsors
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- Anderson — primary (person)
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- B. Cox — primary (person)
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- B. Newton — primary (person)
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- Blackwell — primary (person)
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- Chellis — primary (person)
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- Clemmons — primary (person)
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- D.C. Moss — primary (person)
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- Daning — primary (person)
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- Davis — primary (person)
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- Elliott — primary (person)
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- Forrest — primary (person)
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- Fry — primary (person)
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- Hewitt — primary (person)
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- Hyde — primary (person)
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- Jefferson — primary (person)
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- Jordan — primary (person)
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- Kimmons — primary (person)
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- Kirby — primary (person)
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- Ligon — primary (person)
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- Long — primary (person)
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- Magnuson — primary (person)
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- Morgan — primary (person)
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- Murphy — primary (person)
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- Pope — primary (person)
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- R. Williams — primary (person)
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- Rose — primary (person)
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- Rutherford — primary (person)
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- Sandifer — primary (person)
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- Tallon — primary (person)
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- Taylor — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-04-09** Introduced and read first time `introduction, reading-1`
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- **2019-04-09** Referred to Committee on Labor, Commerce and Industry `referral-committee`
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- **2019-04-11** Member(s) request name added as sponsor: Anderson, Hyde
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- **2019-04-23** Member(s) request name removed as sponsor: Daning
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- **2019-04-24** Member(s) request name added as sponsor: B.Cox, Elliott, Morgan
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- **2019-04-25** Member(s) request name added as sponsor: B.Newton
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- **2019-05-07** Member(s) request name added as sponsor: Rutherford
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- **2019-05-20** Member(s) request name added as sponsor: Long, Magnuson, Clemmons, Davis, Taylor
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- **2019-05-21** Member(s) request name added as sponsor: Hewitt, Pope
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- **2020-01-15** Member(s) request name removed as sponsor: Atkinson
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- **2020-01-15** Member(s) request name added as sponsor: Ligon, Tallon, D.C.Moss
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- **2020-01-22** Member(s) request name added as sponsor: Blackwell
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- **2020-02-19** Member(s) request name added as sponsor: Kirby, Sandifer
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- **2020-02-19** Committee report: Favorable with amendment Labor, Commerce and Industry `committee-passage-favorable`
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- **2020-02-20** 24 hour point of order
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- **2020-02-20** Member(s) request name added as sponsor: Jefferson, R.Williams
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- **2020-02-20** Scrivener's error corrected
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- **2020-02-25** Member(s) request name added as sponsor: Daning
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- **2020-02-26** Member(s) request name added as sponsor: Kimmons, Murphy, Chellis
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- **2020-02-26** Amended `amendment-passage`
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- **2020-02-26** Read second time `reading-2`
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- **2020-02-26** Roll call Yeas-104 Nays-0
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- **2020-02-27** Scrivener's error corrected
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- **2020-02-27** Read third time and sent to Senate `passage, reading-3`
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- **2020-02-27** Roll call Yeas-96 Nays-0
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- **2020-02-27** Introduced and read first time `introduction, reading-1`
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- **2020-02-27** Referred to Committee on Finance `referral-committee`
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- **2020-09-15** Committee report: Favorable with amendment Finance `committee-passage-favorable`
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- **2020-09-16** Scrivener's error corrected
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- **2020-09-22** Committee Amendment Adopted `amendment-passage`
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- **2020-09-22** Amended `amendment-passage`
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- **2020-09-22** Read second time `reading-2`
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- **2020-09-22** Roll call Ayes-40 Nays-0
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- **2020-09-22** Unanimous consent for third reading on next legislative day
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- **2020-09-23** Read third time and returned to House with amendments `passage, reading-3`
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- **2020-09-23** Non-concurrence in Senate amendment
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- **2020-09-23** Senate insists upon amendment and conference committee appointed Cromer, Sheheen, Corbin
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- **2020-09-23** Conference committee appointed Reps. Sandifer, Jordan, Mack
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- **2020-09-23** Free conference powers granted
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- **2020-09-23** Roll call Yeas-98 Nays-1
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- **2020-09-23** Free conference committee appointed Sandifer, Jordan, and Mack
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- **2020-09-23** Free conference report adopted
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- **2020-09-23** Roll call Yeas-102 Nays-1
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- **2020-09-23** Free conference powers granted
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- **2020-09-23** Free conference committee appointed Cromer, Sheheen, Corbin
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- **2020-09-23** Free conference report received and adopted
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- **2020-09-23** Roll call Ayes-35 Nays-1
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- **2020-09-24** Ordered enrolled for ratification
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- **2020-09-25** Ratified R 180
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- **2020-09-30** Signed By Governor `executive-signature`
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- **2020-10-07** Effective date See Act for Effective Date
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- **2020-10-07** Act No. 176
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a4306760-fac7-4f4a-8098-d61e54aa39a5`. Confidence: reported (aggregated from official South Carolina legislature records).
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