H 3169 General Bill, By Govan

Similar(S 175)
 A Bill to amend the Code of Laws of South Carolina, 1976, by adding Article 3
 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".

   12/21/94  House  Prefiled
   12/21/94  House  Referred to Committee on Ways and Means
   01/10/95  House  Introduced and read first time HJ-67
   01/10/95  House  Referred to Committee on Ways and Means HJ-67

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 3 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

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 are 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 (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 []' or

(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.