South Carolina 2025 2025-2026 Regular Session

South Carolina House Bill H4000 Introduced / Fiscal Note

Filed 04/08/2025

                    SOUTH CAROLINA REVENUE AND FISCAL AFFAIRS OFFICE 
S
TATEMENT OF ESTIMATED FISCAL IMPACT 
WWW.RFA.SC.GOV • (803)734-3793  
 
This fiscal impact statement is produced in compliance with the South Carolina Code of Laws and House and Senate rules. The focus of 
the analysis is on governmental expenditure and revenue impacts and may not provide a comprehensive summary of the legislation. 
  
 
 
 
 
 
 
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H. 4000 
 
Fiscal Impact Summary 
This bill authorizes the Department of Revenue (DOR) to issue a biennial permit or license to a 
nonprofit corporation that manages a performing arts and convention complex which authorizes 
the purchase and sale for on‑premises consumption of beer and wine or the purchase and sale for 
on‑premises consumption of alcoholic liquors by the drink. 
 
This bill will have no expenditure impact for DOR. The department indicates that it has 
processes in place to update its forms and website information and anticipates that any expenses 
can be managed with existing appropriations. 
 
DOR indicates that it will offer a Professional Sports Venue License (PSV) license authorizing 
the purchase and sale for on-premises consumption of beer, wine, and alcoholic liquors by the 
drink at qualifying performing arts and convention complexes. DOR will charge a nonrefundable 
filing fee of $500 for processing each application, $200 of which goes to SLED and $300 of 
which is credited to the General Fund. DOR will further charge $6,100 for the biennial PSV 
license. Of this amount, $100 is credited to SLED, and $6,000 is credited to the General Fund.  
 
This bill may result in an undetermined increase in General Fund revenue and Other Funds 
revenue of SLED due to the creation of a new PSV license authorizing the purchase and sale for 
on-premises consumption of beer, wine, and alcoholic liquors by the drink at a performing arts 
and convention complex. However, the Revenue and Fiscal Affairs Office (RFA) is unable to 
estimate the number of new licenses that will be issued pursuant to this bill. Therefore, the 
impact to General Fund revenue and to Other Funds revenue of SLED are undetermined and will 
depend upon the number of licenses issued. 
 
RFA anticipates that this bill will have a minimal impact on beer, wine, and liquor sales and 
resulting sales and alcohol tax revenues. Although we anticipate the provisions of this bill may 
cause a shift in the manner in which consumers purchase beer, wine, or alcoholic liquors, the 
provisions of the bill are not expected to result in a material expansion of beer, wine, or alcoholic 
liquor purchases. 
 
 
 
Bill Number: H. 4000  Introduced on Februar
y 13, 2025 
Subject: Alcohol Licensin g 
Requestor: House Judiciary 
RFA Analyst(s): Bryant 
Impact Date: April 8, 2025                                             
__________________________________ 
Frank A. Rainwater, Executive Director  
 
DISCLAIMER: THIS FISCAL IMPACT STATEMENT REPRESENTS THE OPINION AND INTERPRETATION OF THE 
AGENCY OFFICIAL WHO APPROVED AND SIGNED THIS DOCUMENT. IT IS PROVIDED AS INFORMATION TO 
THE GENERAL ASSEMBLY AND IS NOT TO BE CONSIDERED AS AN EXPRESSION OF LEGISLATIVE INTENT. 
Page 2 of 2 
H. 4000 
 
Explanation of Fiscal Impact 
Introduced on February 13, 2025 
State Expenditure 
This bill authorizes DOR to issue a biennial permit or license to a nonprofit corporation that 
manages a performing arts and convention complex which authorizes the purchase and sale for 
on‑premises consumption of beer and wine or the purchase and sale for on‑premises 
consumption of alcoholic liquors by the drink. The bill defines a performing arts and convention 
complex as a performing arts and convention facility, along with its ancillary grounds and 
facilities, that is owned by a municipality; has performance hall seating of at least 1,600 seats 
and at least 12,000 square feet of meeting, exhibition, and convention space; and engages in 
tourism promotion. 
 
Department of Revenue. This bill will have no expenditure impact for DOR. The department 
indicates that it has processes in place to update its forms and website information and 
anticipates that any expenses can be managed with existing appropriations. 
 
State Revenue 
This bill authorizes DOR to issue a biennial permit or license to a nonprofit corporation that 
manages a performing arts and convention complex which authorizes the purchase and sale for 
on‑premises consumption of beer and wine or the purchase and sale for on‑premises 
consumption of alcoholic liquors by the drink. DOR indicates that it will offer a PSV license 
authorizing the purchase and sale for on-premises consumption of beer, wine, and alcoholic 
liquors by the drink at qualifying performing arts and convention complexes. DOR will charge a 
nonrefundable filing fee of $500 for processing each application, $200 of which goes to SLED 
and $300 of which is credited to the General Fund. DOR will further charge $6,100 for the 
biennial PSV license. Of this amount, $100 is credited to SLED, and $6,000 is credited to the 
General Fund. 
 
This bill may result in an undetermined increase in General Fund revenue and Other Funds 
revenue of SLED due to the creation of a new PSV license authorizing the purchase and sale for 
on-premises consumption of beer, wine, and alcoholic liquors by the drink at a performing arts 
and convention complex. However, RFA is unable to estimate the number of new licenses that 
will be issued pursuant to this bill. Therefore, the impact to General Fund revenue and to Other 
Funds revenue of SLED are undetermined and will depend upon the number of licenses issued. 
 
RFA anticipates that this bill will have a minimal impact on beer, wine, and liquor sales and 
resulting sales and alcohol tax revenues. Although we anticipate the provisions of this bill may 
cause a shift in the manner in which consumers purchase beer, wine, or alcoholic liquors, the 
provisions of the bill are not expected to result in a material expansion of beer, wine, or alcoholic 
liquor purchases. 
 
Local Expenditure and Local Revenue 
N/A