H*2085 Session 107 (1987-1988)
H*2085(Rat #0291, Act #0202 of 1987) General Bill, By J.I. Rogers,
D.M. Beasley, J.D. Bradley, J. Brown, R.B. Brown, J.H. Burriss, Davenport,
F.L. Day, J.L. Harris, Hayes, H.H. Keyserling, T.A. Limehouse, F.E. McBride,
J.T. McElveen, A.C. McGinnis, Neilson, E.L. Nettles, T.F. Rogers, Russell,
Sharpe, S.V. Shelton, C.C. Wells, J.B. Wilder and D.E. Winstead
A Bill to amend Sections 12-21-2590, 12-21-2600, and 12-21-2620, Code of Laws
of South Carolina, 1976, relating respectively to bingo license fees,
admissions taxes, and the disposition of the revenue therefrom, so as to
increase the fees and applicable admission taxes for Class A and B Licenses
and to establish a Class AA license at a fee of four thousand dollars for
operators of bingo games with prizes in excess of thirty thousand dollars a
session and to provide for an admissions tax of eight dollars a bingo player a
session for admission to bingo games conducted by the holders of AA licenses,
to provide that fifty percent of bingo license and admissions tax revenues
must be deposited in the General Fund of the State, thirty-seven and one-half
percent to the credit of a separate Parks and Recreation Development Fund and
twelve and one-half percent to the credit of the South Carolina Commission on
Aging, to provide for the distribution of the revenues credited to the South
Carolina Commission on Aging and for the operation of the Parks and Recreation
Fund, to amend the 1976 Code by adding Chapter 23 to Title 51 so as to provide
for a noncompetitive program of grants for local parks and recreation
development, provide definitions, and establish a distribution formula, to
amend the 1976 Code by adding Section 52-17-70 so as to require any person
licensed to conduct the game of bingo to file monthly reports with the
Secretary of State, to prohibit the licensing of management companies and
provide penalties for violations, to require bingo game profits to be used for
the charitable, religious, or fraternal purposes of the sponsoring
organization, to require all AA, A, and B class licensees to submit an annual
financial statement to the Tax Commission, to prohibit any person convicted of
an offense under Title 16 of the 1976 Code from having a financial interest
in, being employed by, or in any way participating in any bingo game, and to
provide a special distribution formula for bingo license fee and admissions
tax revenues for fiscal year 1987-88 only.-amended title
12/31/86 House Prefiled
12/31/86 House Referred to Committee on Judiciary
01/13/87 House Introduced and read first time HJ-56
01/13/87 House Referred to Committee on Ways and Means HJ-56
02/18/87 House Committee report: Favorable with amendment Ways
and Means HJ-573
02/24/87 House Objection by Rep. Blackwell, McEachin & JW McLeod
HJ-693
02/24/87 House Objection withdrawn by Rep. JW McLeod HJ-701
02/25/87 House Objection by Rep. Foster HJ-730
03/04/87 House Objection withdrawn by Rep. McEachin HJ-842
03/04/87 House Objection by Rep. Kirsh HJ-842
03/11/87 House Special order, set for 3/11/87 after unanimous
consent period (Under H 2644) HJ-971
03/11/87 House Amended HJ-975
03/11/87 House Debate interrupted HJ-978
03/12/87 House Amended HJ-1012
03/12/87 House Read second time HJ-1015
03/25/87 House Read third time and sent to Senate HJ-1442
03/26/87 Senate Introduced and read first time SJ-1056
03/26/87 Senate Referred to Committee on Finance SJ-1056
04/22/87 Senate Recalled from Committee on Finance SJ-1438
04/22/87 Senate Referred to Committee on Judiciary SJ-1438
05/27/87 Senate Committee report: Majority favorable with amend.,
minority unfavorable Judiciary SJ-2372
06/02/87 Senate Read second time SJ-2529
06/02/87 Senate Ordered to third reading with notice of
amendments SJ-2529
06/03/87 Senate Amended SJ-2605
06/03/87 Senate Read third time SJ-2611
06/03/87 Senate Returned SJ-2611
06/03/87 House Non-concurrence in Senate amendment HJ-3640
06/04/87 Senate Senate insists upon amendment and conference
committee appointed Sens. Lourie, Saleeby and
Thomas SJ-2765
06/04/87 House Conference committee appointed JI Rogers, McTeer
& McEachin HJ-3688
06/25/87 House Free conference powers granted
06/25/87 House Free conference committee appointed JI Rogers,
McTeer & McEachin
06/25/87 House Free conference report received
06/25/87 House Free conference report adopted
06/25/87 Senate Free conference powers granted SJ-2943
06/25/87 Senate Free conference committee appointed Sens. Lourie,
Thomas and Saleeby SJ-2943
06/25/87 Senate Free conference report received SJ-2943
06/25/87 Senate Free conference report adopted SJ-2943
06/25/87 House Ordered enrolled for ratification
06/25/87 Ratified R 291
06/30/87 Signed By Governor
07/23/87 Effective date 06/30/87
07/23/87 Act No. 202
07/23/87 See Act for exceptions to effective date
07/23/87 Copies available
(A202, R291, H2085)
AN ACT TO AMEND SECTIONS 12-21-2590, 12-21-2600, AND 12-21-2620, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING RESPECTIVELY TO BINGO LICENSE FEES, ADMISSIONS
TAXES, AND THE DISPOSITION OF THE REVENUE THEREFROM, SO AS TO INCREASE THE FEES
AND APPLICABLE ADMISSIONS TAX FOR CLASS A AND B LICENSES AND TO ESTABLISH A CLASS
AA LICENSE AT A FEE OF FOUR THOUSAND DOLLARS FOR OPERATORS OF BINGO GAMES WITH
PRIZES IN EXCESS OF THIRTY THOUSAND DOLLARS A SESSION AND TO PROVIDE FOR AN
ADMISSIONS TAX OF EIGHT DOLLARS A BINGO PLAYER A SESSION FOR ADMISSION TO BINGO
GAMES CONDUCTED BY THE HOLDERS OF AA LICENSES, TO PROVIDE THAT FIFTY PERCENT OF
BINGO LICENSE AND ADMISSIONS TAX REVENUES MUST BE DEPOSITED IN THE GENERAL FUND
OF THE STATE, THIRTY-SEVEN AND ONE-HALF PERCENT TO THE CREDIT OF A SEPARATE PARKS
AND RECREATION DEVELOPMENT FUND AND TWELVE AND ONE-HALF PERCENT TO THE CREDIT OF
THE SOUTH CAROLINA COMMISSION ON AGING, TO PROVIDE FOR THE DISTRIBUTION OF THE
REVENUES CREDITED TO THE SOUTH CAROLINA COMMISSION ON AGING AND FOR THE OPERATION
OF THE PARKS AND RECREATION FUND, TO AMEND THE 1976 CODE BY ADDING CHAPTER 23 TO
TITLE 51 SO AS TO PROVIDE FOR A NONCOMPETITIVE PROGRAM OF GRANTS FOR LOCAL PARKS
AND RECREATION DEVELOPMENT, PROVIDE DEFINITIONS, AND ESTABLISH A DISTRIBUTION
FORMULA, TO AMEND THE 1976 CODE BY ADDING SECTION 52-17-70 SO AS TO REQUIRE ANY
PERSON LICENSED TO CONDUCT THE GAME OF BINGO TO FILE MONTHLY REPORTS WITH THE
SECRETARY OF STATE, TO PROHIBIT THE LICENSING OF MANAGEMENT COMPANIES AND PROVIDE
PENALTIES FOR VIOLATIONS, TO REQUIRE BINGO GAME PROFITS TO BE USED FOR THE
CHARITABLE, RELIGIOUS, OR FRATERNAL PURPOSES OF THE SPONSORING ORGANIZATION, TO
REQUIRE ALL AA, A, AND B CLASS LICENSEES TO SUBMIT AN ANNUAL FINANCIAL STATEMENT
TO THE TAX COMMISSION, TO PROHIBIT ANY PERSON CONVICTED OF AN OFFENSE UNDER TITLE
16 OF THE 1976 CODE FROM HAVING A FINANCIAL INTEREST IN, BEING EMPLOYED BY, OR
IN ANY WAY PARTICIPATING IN ANY BINGO GAME, AND TO PROVIDE A SPECIAL DISTRIBUTION
FORMULA FOR BINGO LICENSE FEE AND ADMISSIONS TAX REVENUES FOR FISCAL YEAR 1987-88
ONLY.
Be it enacted by the General Assembly of the State of South Carolina:
Bingo license fees and admissions taxes
SECTION 1. Sections 12-21-2590 and 12-21-2600 of the 1976 Code are respectively
amended to read:
"Section 12-21-2590. It is unlawful for any person or organization to
conduct the game of bingo where prizes of cash or merchandise of value are
awarded without first obtaining an annual license to conduct the games. This
license is in addition to any other license required by law. No person or
organization may be issued a license that does not meet the qualifications as set
forth in Sections 52-17-10 et seq. No license may be issued unless the person
or organization is in compliance with all county or municipal ordinances in
regard to bingo. The license must be obtained from the South Carolina Tax
Commission in accordance with the following schedule:
(1) Any person or organization operating a bingo game with prizes in excess
of thirty thousand dollars a session must obtain an annual Class AA license at
the cost of four thousand dollars a year. The holder of a Class AA license shall
not conduct more than one bingo session a month and may not offer prizes in cash
or other merchandise during any session which exceed two hundred fifty thousand
dollars.
(2) Any person or organization operating a bingo game with prizes in excess
of six thousand dollars a session but not greater than thirty thousand dollars
a session must obtain an annual Class A license at the cost of two thousand five
hundred dollars a year. The holder of a Class A license shall not conduct more
than one bingo session a month and may not offer prizes in cash or other
merchandise during any session which exceed thirty thousand dollars.
(3) Any person or organization operating a game of bingo, whose prizes do not
exceed six thousand dollars a session, and no more than one thousand dollars a
session may be offered in the form of a jackpot, and all regular game prizes do
not exceed one hundred fifty dollars shall obtain an annual Class B license from
the South Carolina Tax Commission at the cost of one thousand dollars a year.
The holder of a Class B license is restricted to a maximum of three sessions a
week.
(4) Any person or organization operating a game of bingo and who offers
merchandise prizes or cash prizes of twenty dollars or less a game, and no more
than three hundred dollars a session may be offered in the form of a jackpot,
must obtain a Class C license from the South Carolina Tax Commission at no cost.
(5) Any person or organization desirous of conducting the game of bingo at a
recognized state or county fair which offers a prize of no more than fifty
dollars in merchandise must obtain a temporary Class D license from the South
Carolina Tax Commission at a cost of one hundred dollars for a period not in
excess of ten days, or two hundred dollars for a period in excess of ten days.
(6) Any organization which has a game of bingo and operates exclusively by
bona fide members who are residents of this State and who do so on a strictly
volunteer unpaid basis and whose gross bingo proceeds do not exceed five thousand
five hundred dollars a month, and where prizes do not exceed four thousand
dollars a session and no more than one thousand dollars a session is offered in
the form of a jackpot and all regular bingo prizes do not exceed one hundred
dollars, shall obtain an annual Class E license from the South Carolina Tax
Commission at the cost of five hundred dollars a year. The holder of a Class E
license is restricted to a maximum of one session a week. If the gross bingo
proceeds for any month do exceed five thousand five hundred dollars, the person
or organization within ten days, is required to obtain a Class B license from the
South Carolina Tax Commission and thereafter must comply with all requirements
of a Class B license.
In addition to the qualifications listed in Sections 52-17-10 et seq., no
license may be issued to any charitable, religious, or fraternal organization
that has not been domiciled in South Carolina for at least three years. Any
organization may apply for any of the types of licenses but cannot hold more than
one license at any one time. Once issued, the organization must function under
the regulations of that license for a period of not less than one year, except
Class D licenses, from the date of issuance.
Section 12-21-2600. (A) The holder of a Class AA license is required to
charge an admissions tax of eight dollars a bingo player a session.
(B) The holder of a Class A license is required to charge an admissions tax
of four dollars a bingo player a session.
(C) The holder of a Class B license is required to charge an admissions tax
of two dollars a bingo player a session.
The holder of Class AA, Class A, and Class B licenses shall issue to each bingo
player a special ticket and these tickets must be approved by the South Carolina
Tax Commission. The tickets must clearly state the amount of admissions tax
paid. The holder of Class D and Class E licenses are subject to the admissions
tax as imposed in Section 12-21-2420."
Distribution of revenue
SECTION 2. Section 12-21-2620 of the 1976 Code is amended to read:
"Section 12-21-2620. (A) Notwithstanding the provisions of Section
51-1-75(A):
(1) fifty percent of the annual revenue derived from the provisions of
Sections 12-21-2590 and 12-21-2600 which are collected from bingo games within
the State must be deposited with the State Treasurer and credited to the general
fund.
(2) thirty-seven and one-half percent of the annual revenue derived from the
provisions of Sections 12-21-2590 and 12-21-2600 which are collected from bingo
games within the State must be deposited by the State Treasurer in a separate
fund for the Department of Parks, Recreation and Tourism, which is hereby
created, entitled the Parks and Recreation Development Fund (Fund). Interest
earned by this Fund must be added to the Fund and credited to the various
accounts within the Fund in the same proportion that the annual allocation to
each account in the Fund bears to the total annual distribution to the Fund.
Unexpended amounts in the various Fund accounts must be carried forward to
succeeding fiscal years except as provided in Section 51-23-30. Fund proceeds
must be distributed as provided in Chapter 23 of Title 51.
(3) twelve and one-half percent of the annual revenue derived from the
provisions of Sections 12-21-2590 and 12-21-2600 which are collected from bingo
games within the State must be deposited with the State Treasurer to be credited
to the account of the South Carolina Commission on Aging. This amount must be
allocated to each county for distribution in home community services for the
elderly as follows:
(a) one-half of the funds must be equally divided among the forty-six
counties;
(b) the remaining one-half must be divided based on the percentage of the
county's population age sixty and above in relation to the total state population
using the Report of the United States Bureau of the Census;
(c) the aging service providers receiving these funds must be agencies
recognized by the South Carolina Commission on Aging and the Area Agencies on
Aging."
Parks and recreation grants
SECTION 3. Title 51 of the 1976 Code is amended by adding:
"CHAPTER 23
Grants for Parks and Recreation
Section 51-23-10. For purposes of this chapter:
(1) 'County area' means the area included within the geographical boundaries
of a county.
(2) 'Eligible entity' means any local governmental entity, including a special
purpose district, within a county area applying for a grant under this chapter
which has provided parks or recreation services for at least twelve months prior
to the date of the application.
The Department of Parks, Recreation and Tourism shall annually determine those
local units which qualify as 'eligible entities'.
Section 51-23-20. The proceeds of the Parks and Recreation Development Fund
(Fund) established pursuant to Section 12-21-2620 must be allocated annually as
follows:
(1) Twenty thousand dollars must be credited to the account of each county
area.
(2) Seventy-five percent of the remainder of the Fund must be credited to the
account of each county area on a per capita basis according to the population
estimates for counties prepared annually by the Bureau of the Census and
published in 'Current Population Reports'.
(3) The remainder of the Fund must be allocated to the account of the
Department of Parks, Recreation and Tourism. Amounts allocated to individual
accounts in the Fund must be distributed as provided in Sections 51-23-30 and
51-23-40.
Section 51-23-30. The department shall devise and administer a noncompetitive
program of grants to eligible entities within each county area for planning and
development for new parks and recreation facilities or renovations of existing
facilities. Grant funds may not be used to supplant existing funding for parks
and recreation purposes nor may they be used to retire indebtedness incurred
prior to July 1, 1988. Grant awards must be made by the department according to
criteria and administrative guidelines it shall develop and furnish to potential
grant applicants. All grants must be in the form of reimbursements and no grant
may be awarded unless the grantee matches the grant in an amount equal to at
least twenty percent of the grant. All grant applications must be submitted in
writing and signed by a majority of the members of the legislative delegation
representing the eligible entity applying for the grant. Unexpended grant funds
in any account may be carried forward for not more than three succeeding fiscal
years, after which any unexpended funds must be reallocated on a statewide basis
in the next fiscal year as part of the distribution to the Fund for that year.
Section 51-23-40. Funds allocated to the account of the department pursuant
to this chapter must be used by it for planning, development, and renovation of
new state parks and recreation facilities located therein except that the
department may expend an amount not to exceed five percent of its annual
allotment for the expenses of administering this chapter."
Reports and requirements
SECTION 4. Chapter 17 of Title 52 of the 1976 Code is amended by adding:
"Section 52-17-70. (A) Every person licensed to conduct the game of bingo
in this State shall file with the Secretary of State a notarized monthly report
which must include the following information:
(1) the total amount of monies received from conducting the game of bingo
during the reporting month;
(2) the total amount of monies paid to winners of bingo games during the
reporting month;
(3) the name of the management company, if any, with whom the licensee is
contracting to operate the bingo games, and a copy of the management contract
except that after the initial filing of a management contract, only contract
revisions, if any, must be included in the monthly report.
(B) Any management company operating a bingo game is ineligible to be licensed
for the operation of bingo games under the provisions of this chapter.
(C) Any person violating the provisions of this section is guilty of a
misdemeanor and upon conviction must have his license suspended for a period of
two years.
(D) Any report filed under the provisions of this section is a public
record."
Time effective
SECTION 5. The amendments to Sections 12-21-2590 and 12-21-2600 of the 1976 Code
contained in this act are effective September 1, 1987. No grant awards pursuant
to Chapter 23 of Title 51 of the 1976 Code added by this act may be made before
July 1, 1988.
Use of proceeds
SECTION 6. The profits derived from the game of bingo shall be used for the
charitable, religious, or fraternal purposes of the organization.
Report required
SECTION 7. All "AA", "A", and "B" class licensees
must submit a yearly financial statement to the Tax Commission. The Tax
Commission shall promulgate the rules and regulations for the contents of this
statement.
Participation prohibited
SECTION 8. No person may have a financial interest in, be employed by, or in any
way participate in the operation of any bingo game if such person has been
convicted of any crime or offense defined and regulated under Title 16, Code of
Laws of South Carolina, 1976.
Distribution of revenue
SECTION 9. For the fiscal year 1987-88 only, the annual revenue derived from the
provisions of Sections 12-21-2590 and 12-21-2600 which are collected from bingo
games within the State must be distributed as follows:
(a) three million five hundred thousand dollars must be deposited with the
State Treasurer and credited to the general fund;
(b) of any revenue collected in excess of three million five hundred thousand
dollars,
(1) seventy-five percent of the excess must be deposited with the State
Treasurer and credited to the account of Parks, Recreation and Tourism to be used
as provided in Section 12-21-2620 of the 1976 Code; and
(2) twenty-five percent of the excess must be deposited with the State
Treasurer to be credited to the account of the South Carolina Commission on Aging
to be used as provided in Section 12-21-2620 of the 1976 Code.
Time effective
SECTION 10. Except as otherwise provided herein, this act takes effect upon
approval by the Governor. |