H 4640 Session 110 (1993-1994)
H 4640 General Bill, By Govan, M.F. Jaskwhich, J.T. McElveen, Richardson,
Robinson and J.M. White
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Article 3,
The Local Option Gasoline Tax, in Chapter 10 of Title 4, relating to local
option taxes, so as to authorize a county by referendum to impose a one cent a
gallon gasoline tax for specific purposes and for a specific duration and to
provide for collection of the tax and distribution of the revenue; and to
designate Sections 4-10-10 through 4-10-90 as Article 1, Chapter 10, Title 4
of the 1976 Code entitled "Local Sales and Use Tax".
02/01/94 House Introduced and read first time HJ-6
02/01/94 House Referred to Committee on Ways and Means HJ-6
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976,
BY ADDING ARTICLE 3, THE LOCAL OPTION GASOLINE TAX,
IN CHAPTER 10 OF TITLE 4, RELATING TO LOCAL OPTION
TAXES, SO AS TO AUTHORIZE A COUNTY BY REFERENDUM
TO IMPOSE A ONE CENT A GALLON GASOLINE TAX FOR
SPECIFIC PURPOSES AND FOR A SPECIFIC DURATION AND TO
PROVIDE FOR COLLECTION OF THE TAX AND DISTRIBUTION
OF THE REVENUE; AND TO DESIGNATE SECTIONS 4-10-10
THROUGH 4-10-90 AS ARTICLE 1, CHAPTER 10, TITLE 4 OF THE
1976 CODE ENTITLED "LOCAL SALES AND USE
TAX".
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 10, Title 4 of the 1976 Code is amended by
adding:
" Article 3
Local Gasoline Tax
Section 4-10-310. For a specific road purpose and for a specific
period of time and subject to the referendum and other requirements of
this article , the governing body of a county may by ordinance impose an
additional one cent a gallon gasoline tax for each gallon of gasoline sold
at retail within the county.
Section 4-10-320. (A) When the governing body of a county
imposes the tax authorized by this article , it shall forward a copy of the
ordinance to the county election commission. The ordinance must
specify:
(1) the road purposes for which the proceeds of the tax is to be
used, whether new construction or maintenance of existing roadways or
both;
(2) the maximum time, stated in calendar years or calendar
quarters, or a combination thereof, not to exceed five years, for which
the tax may be imposed.
(B) Upon receipt of the ordinance, the county election commission
shall conduct a referendum on the question of implementing the tax. If
a general election is to be held in a period between six weeks and six
months after the enactment of the ordinance, the referendum must be
held at the time of the general election; otherwise, the commission shall
conduct the referendum within ninety days of enactment of the
ordinance. The commission must cause the date and purpose of the
referendum to be published once a week for four consecutive weeks
immediately preceding the date of the referendum, in a newspaper of
general circulation in the jurisdiction.
(C) Only one question may be included on the referendum ballot and
the question must read substantially as provided in item 5(1), (2), or (3):
(1) `Must an additional one cent a gallon gasoline tax be imposed
in (County) for not more than (time) to raise
revenue for construction of new roads within the county?
Yes []
No []
(2) `Must an additional one cent a gallon gasoline tax be imposed
in (County) for not more than (time) to raise
revenue for the maintenance of existing roads within the county?
Yes []
No [] or
(3) `Must an additional one cent a gallon gasoline tax be imposed
in (County) for not more than (time) to raise
revenue for the construction of new roads within the county and the
maintenance of roads within the county?
Yes []
No []
(D) All qualified electors desiring to vote in favor of imposing the
tax for the stated purpose shall vote `yes' and all qualified electors
opposed to levying the tax for the stated purpose shall vote `no'. If a
majority of the votes cast are in favor of imposing the tax, then the tax
is imposed as provided in this article ; otherwise, the tax is not imposed
and the question may not be resubmitted until twelve months
immediately following the month the referendum was held. The election
commission shall conduct the referendum under the election laws of this
State, mutatis mutandis, and shall certify the result to the appropriate
governing body and to the Department of Revenue and Taxation.
Section 4-10-330. (A) If the tax is approved in the referendum, the
tax is imposed on the first day of the second calendar quarter following
the date of the referendum.
(B) The tax terminates on the final day of the maximum time
specified in the imposition.
(C) No county may impose at any time more than a one cent a gallon
gasoline tax under this article . A referendum may be held to impose a
tax before the expiration of an existing tax, but the reimposition may not
occur before the expiration of the tax then in effect.
(D) When the tax is imposed for more than one purpose, the
governing body of the county authorizing the referendum for the tax
shall determine the priority for the expenditure of the net proceeds of the
tax for the purposes stated in the referendum.
Section 4-10-340. The tax imposed by this article applies at the rate
of one cent a gallon on all gasoline sold at retail in a county which is
subject to the taxes imposed pursuant to Chapter 27 of Title 12. The tax
imposed by this article must be reported, paid, collected, and enforced
in the manner provided in Chapter 36 of Title 12 for sales and use taxes.
Section 4-10-350. The revenue from the local gasoline tax must be
credited to a separate fund in the State Treasury created to receive the
local gasoline tax revenues in the county imposing the tax. The State
Treasurer shall distribute the revenues of the fund quarterly to the county
and funds so distributed may be expended on the authority of the
governing body of the county only for the purposes receiving a majority
vote in the referendum.
Section 4-10-360. The Department of Revenue and Taxation may
promulgate regulations and prescribe forms and procedures as necessary
to implement the provisions of this article ."
SECTION 2. Sections 4-10-10 through 4-10-90 of the 1976 Code are
designated Article 1, Chapter 10, Title 4 of the 1976 Code entitled
"Local Sales and Use Tax".
SECTION 3. This act takes effect upon approval by the Governor.
-----XX----- |