H 3251 General Bill, By I.K. Rudnick, J.L.M. Cromer and P.W. Derrick
 A Bill to repeal Chapter 10, Title 4, Code of Laws of South Carolina, 1976,
 relating to the Local Option Sales and Use Tax; to amend Section 12-36-2600,
 relating to the payment of sales taxes, so as to delete references to the
 Local Option Sales and Use Tax; to repeal Act 317 of 1990 relating to this
 tax; and grandfathering those counties approving the imposition of the tax
 pursuant to a referendum conducted at the time of the general election of
 1990.

   01/17/91  House  Introduced and read first time HJ-15
   01/17/91  House  Referred to Committee on Ways and Means HJ-15

A BILL

TO REPEAL CHAPTER 10, TITLE 4, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL OPTION SALES AND USE TAX; TO AMEND SECTION 12-36-2600, RELATING TO THE PAYMENT OF SALES TAXES, SO AS TO DELETE REFERENCES TO THE LOCAL OPTION SALES AND USE TAX; TO REPEAL ACT 317 OF 1990 RELATING TO THIS TAX; AND GRANDFATHERING THOSE COUNTIES APPROVING THE IMPOSITION OF THE TAX PURSUANT TO A REFERENDUM CONDUCTED AT THE TIME OF THE GENERAL ELECTION OF 1990.

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

SECTION 1. Chapter 10, Title 4 of the 1976 Code is repealed.

SECTION 2. Section 12-36-2600 of the 1976 Code, added by Act 612 of 1990, is amended by deleting subsection (D).

SECTION 3. Act 317 of 1990 is repealed.

SECTION 4. Funds allocated and distributed to the South Carolina Tax Commission before the effective date of this act to defray the administrative start-up expenses incurred by the commission for the implementation of the local option sales and use tax may be retained by the commission.

SECTION 5. The provisions of this act apply to those counties not approving the referendum authorized by Act 317 of 1990 and conducted at the time of the general election of 1990.

SECTION 6. This act takes effect upon approval by the Governor.