(A135, R150, H3880)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-21-2420, RELATING TO THE ADMISSIONS TAX, SO AS TO PROVIDE THAT NO TAX MAY BE CHARGED OR COLLECTED ON ANNUAL OR MONTHLY DUES PAID TO A GOLF CLUB.

Be it enacted by the General Assembly of the State of South Carolina:

Admissions tax

SECTION 1.    Section 12-21-2420 of the S.C. Code is amended by adding an item to read:

(17) on annual or monthly dues paid to a golf club.

Time effective

SECTION 2.    This act takes effect upon approval by the Governor.

Ratified the 8th day of May, 2024.

Approved the 13th day of May, 2024.

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