(I) (1) Article 21, Chapter 7 of Title 12 of the 1976 Code is
amended by adding:
"Section 12-7-2418. (1) Any resident individual who was domiciled
in this State for the entire applicable tax year and who, during
that year, was not in the custody of a state or federal penal,
mental health, or retardation institution, required by law to file
and who has filed a South Carolina Income Tax return is allowed a
credit against taxes due under Section 12-7-210 equal to the amount
of twelve dollars and fifty cents for each personal exemption
permitted by items (1), (2), and (3) of Section 12-7-310 if the
exemption is claimed on the taxpayer's South Carolina income tax
return. Any dependent required by law to file a return who has been
claimed as an exemption under item (3) of Section 12-7-310 by an
individual filing for a credit under this section is not entitled
to the credit provided in this section. If the amount of the credit
exceeds the income taxes otherwise due on the taxpayer's income or
if there are no South Carolina income taxes due on the taxpayer's
income, the amount of the credit not used as an offset against
income taxes, after certification by the Commission, must be paid
to the taxpayer by the State Treasurer from the state general fund.
No interest is allowed on any payment made to a taxpayer pursuant
to this section.
(2) No credit may be paid or allowed unless it is actually filed
with the Commission on or before the due date of the taxpayer's tax
return or any extension period granted by the Commission.
(3) The amount of any credit otherwise allowable under this
section may be applied by the Commission against any liability
outstanding on the records of the Commission against the taxpayer
or against the taxpayer's spouse.
(4) The Commission shall make available suitable forms with
instructions, including a form which must be included with or as
part of the individual income tax forms. The credit must be in a
form as the Commission may prescribe.
(5) (a) As used in this subsection, 'food inflation factor' means
the ratio of the consumer price index for the twelve-month period
ending June thirtieth of the current taxable year to the consumer
price index for food products for the immediately preceding tax
year, rounded to the nearest one-thousandth and 'consumer price
index for food products' means the average over a twelve-month
period of the consumer price index for food products published
monthly by the Bureau of Labor Statistics, United States Department
of Labor.
(b) The Budget and Control Board shall annually, by July
fifteenth of each year, prepare and promulgate a food inflation
factor for that tax year for use by the Tax Commission in making
the adjustment under the provisions of item (c) of this subsection.
In preparing the food inflation factor, the Budget and Control
Board shall, using the best statistical techniques compatible with
those used by the United States Department of Labor in preparing
the monthly consumer price index for food products, adjust the
consumer price index for food products to conform most nearly to
the situation that exists in this State.
(c) Upon promulgation of the food inflation factor, as required
under item (b) of this subsection, the chairman of the Tax
Commission shall annually multiply and adjust the credit amount set
forth in this section as previously adjusted by the food inflation
factor so that the effect of the annual adjustment is cumulative
and the annual adjustment may cause the adjusted dollar amount to
increase or decrease. The annual adjustment information must be
shown prominently on the appropriate tax return forms furnished by
the Commission for the year in which the adjustment applies. If the
food inflation factor determined under item (b) of this subsection
for a tax year commencing after December 31, 1983, is more than .99
but less than 1.01 no adjustment may be made for that year."
(2) The provisions of subsections (1), (2), (3), and (4) of
Section 12-7-2418, as added by this subdivision, are effective for
tax years beginning after December 31, 1983. The provisions of
subsection (5) of Section 12-7-2418, as added by this subdivision,
are effective for tax years beginning after December 31, 1984."
DIVISION IV
Section 1. Effective with the 1984-85 school year, the Department
of Education shall establish guidelines and regulations to ensure
that school districts recruit and hire staff in professional areas
including, but not limited to, the employment of teachers, the
employment of administrators, teachers' aides, and other personnel
needed to implement the provisions of the South Carolina Education
Improvement Act of 1984 on the basis of qualifications and merit.
The Department shall further monitor the implementation of this Act
to ensure that minority educators and minority school districts
receive equal and fair treatment under each program and each
section of this Act.
Section 2. Failure by any school district to develop affirmative
action plans or otherwise adhere to the provisions of this division
is cause for intervention by the State Department of Education to
take the corrective steps as may be necessary.
DIVISION V
Section 1. The State Board of Education and the Commission on
Higher Education in performing the duties and responsibilities
assigned to them in Division II of this act are authorized to
promulgate regulations necessary to implement these provisions.
Section 2. Unless otherwise authorized or provided herein, school
district boards of trustees or any other appropriate governing body
of a school district shall maintain at least the level of per pupil
financial effort established as provided in Fiscal Year 1983-84.
Beginning in 1985-86 local financial efforts for noncapital
programs shall be adjusted for an inflation factor estimated by the
Division of Research and Statistics. Thereafter, school district
boards of trustees or other governing bodies of school districts
shall maintain at least the level of financial effort per pupil for
noncapital programs as in the prior year adjusted for an inflation
factor estimated by the Division of Research and Statistics. No
school district which has not complied with this section shall
receive funds hereunder.
Section 3. The provisions of Section 12, Part II, of Act 517 of
1980 do not apply to the provisions of this new section of Part II.
Section 4. This new section of Part II shall take effect July 1,
1984, except that any studies, reports, or actions due before this
date or required by the provisions hereof shall be completed on
such date.
Section 5. Notwithstanding the provisions of Division III or any
other provision of law, in the event that the total amount of the
funds deposited in the South Carolina Education Improvement Act of
1984 Fund during Fiscal Year 1984-85 exceeds the total amount of
the line item appropriations for the programs of the South Carolina
Education Improvement Act as contained in Subsection X, Section 28
of Part I of this Act, these additional revenues shall be used for
the purpose of funding the school building program as contained in
Section 1, Subdivision G of Division II during Fiscal Year 1985-86.
Section 6. Distributions of funds to a school district pursuant
to the South Carolina Education Improvement Act of 1984 must be
suspended after June 30, 1985, unless the school district has
adopted and filed with the Division of General Services of the
State Budget and Control Board a procurement code modeled on the
South Carolina Consolidated Procurement Code or the model set forth
in the Report of the Local Government Task Force on Procurement.
All suspended funds must be released to the district at the time
the district files an adopted procurement code and all subsequent
distributions must be made as provided by law.
SECTION 10
To Allow State Employees to Use Sick or Annual Leave on a Pro
Rata Basis in Conjunction with Workers' Compensation.
Notwithstanding any other provision of law, in the event r of an
accidental injury arising out of and in the course of employment
with the State, which is covered under Workers' Compensation, an
employee shall make an election to use either accrued leave time
(sick and/or annual) or Workers' Compensation benefits awarded in
accordance with Title 42 of the 1976 Code, provided that the
election of the employee shall be irrevocable as to each individual
incident.
When an employee has elected to use all or any portion of accrued
leave time and such leave time is exhausted before the employee can
return to work, the employee shall be entitled to Workers'
Compensation benefits effective at the time the specified amount of
leave is exhausted. An employee who has elected to use accrued
leave time shall, under the provisions of this Section, be eligible
for the payment of medical costs provided by Workers' Compensation
benefits.
Provided, However, That an employee may also elect to receive
Workers' Compensation on a prorated basis in conjunction with sick
and/or annual leave in accordance with a proration formula which
shall be established by the Budget and Control Board.
SECTION 11
To Allocate During Fiscal Year 1984-85 Seven and One-Quarter
Percent of the State Income Tax Revenue to Counties and One-Quarter
of One Percent of the State Income Tax Revenue to Municipalities
and to Allocate During Fiscal Year 1985-86 Seven Percent of Income
Tax Revenues to Counties and One-Half of One Percent to
Municipalities.
Notwithstanding any other provisions of law, of state income
taxes collected between July 1, 1984, and June 30, 1985, seven and
one-quarter percent must be allocated to the counties of the State
and one-quarter of one percent must be allocated to the
municipalities of the State and of income taxes collected between
July 1, 1985, and June 30, 1986, seven percent must be allocated to
counties and one-half of one percent must be allocated to
municipalities. For each fiscal year beginning after June 30, 1986,
seven percent must be allocated to counties and one-half of one
percent must be allocated to municipalities.
Within thirty days after the close of each quarter, the State
Treasurer shall remit to each county of the State its percentage of
the net income of such income taxes collected, according to his
records, during the quarter just preceding. If, because of refunds
by the Tax Commission, or for any other reason, it should develop
that an overpayment shall have been made to any or all of the
counties, the State Treasurer is authorized and directed to
withhold from subsequent payments a sufficient amount to adjust
same to the terms of this provision. The amount herein allocated to
the counties shall be distributed in accordance with the provisions
of Section 12-1-120 and the limitations set forth above.
That portion of state income tax revenues allocated to
municipalities of the State must be distributed based on the
population that each municipality bears to the total municipal
population for all municipalities in this State. Within thirty days
after the close of each quarter, the State Treasurer shall remit to
each municipality of the State its percentage of the net income of
the income taxes collected, according to his records, during the
quarter just preceding. If, because of refunds by the Tax
Commission or for any other reason, it should develop that an
overpayment has been made to any or all of the municipalities, the
State Treasurer is authorized and directed to withhold from
subsequent payments a sufficient amount to adjust them to the terms
of this provision.
SECTION 12
To Provide That a State or School District Employee Who
Terminates Employment With at Least Twenty Years Service Credit is
Eligible for the State Health Insurance Plan, an Employee Who
Retires with Less Than Ten Years Service Credit is Not Eligible for
State-Paid Premiums Under the Plan, and an Employee With Five Years
Service Credit May Participate in the Plan Upon Payment of the
Premium Costs.
A person covered by the State Health Insurance Plan who
terminates employment with at least twenty years retirement
services credit by the State or school district prior to
eligibility for retirement under a state system shall become
eligible for the State Health Insurance Plan effective with the
date of retirement under a state retirement system. There shall be
an open enrollment period annually to accommodate those persons who
retired prior to the effective date of this Act.
An active employee retiring after the effective date of this Act
who is covered by the State Health Insurance Plan who retires with
less than ten years of state or school district service credited
under a state retirement system is not eligible for state-paid
premiums under the State Health Insurance Plan.
A state or school district employee who retires with at least
five years service as a state or school district employee credited
under a state retirement system is eligible to participate in the
State Health Insurance Plan by paying the full premium costs as
determined by the State Budget and Control Board.
SECTION 13
To Amend Act 187 of 1979, as Amended, Relating to Public
Educators, so as to Provide That Any Person Who Teaches in the
Public School System for Three Years is Exempt From Practice
Teaching Requirements.
Section 3 of Act 187 of 1979, as last amended by Act 80 of 1981,
is further amended by adding:
"Any person issued a Warrant or Temporary teaching certificate
prior to July 1, 1984, who teaches for a period of three years and
is recommended for full certification by his most recent school
district employer is exempt from all practice teaching
requirements."
SECTION 14
To Amend Section 13-9-30, Code of Laws of South Carolina, 1976,
Relating to the Powers and Duties of Clarks Hill-Russell Authority,
so as to Provide for the Use of Proceeds Derived From Real and
Personal Property of the Authority.
Item (4) of Section 13-9-30 of the 1976 Code, as last amended by
Act 1 of 1983, is further amended by adding at the end:
"The Authority may retain, carry forward, and expend any proceeds
derived from the sale, lease, rental, or other use of real and
personal property under the Authority's exclusive jurisdiction. The
proceeds may only be used in the development and the promotion of
the Authority as provided by this section."
SECTION 15
To Amend Section 59-67-420, as Amended, Code of Laws of South
Carolina, 1976, Relating to the Extent of Transportation to be
Provided for School Students, so as to Change the Extent of the
Radius of the Residence of any Child for Which No Transportation
Services Must be Provided, Provide That the State May Assume the
Obligation of Transporting Students Living Within One and One-Half
Miles of Their Schools and Within a One-Half Mile Radius of Their
Residences When it is for the Health and Safety of the Children,
Provide That in These Cases the Local School District May Apply in
Writing to the State Department of Education for the Department to
Assume the Transportation for the Health and Safety of the Children
Involved, Delete Certain Language, and Provide That the State Shall
Transport and Bear the Cost of Transporting Five-Year Old Children
Attending Public School Kindergarten Programs to Their Residences
at the Conclusion of a Morning Kindergarten Session and From Their
Residences to an Afternoon Kindergarten Session; and to Amend
Section 9 of Part II of Act 519 of 1980, Relating to Students
Participating in Child Development Programs Receiving
Transportation on State-Owned Buses, so as to Insert a Reference to
Kindergarten Programs, Delete Certain Language, and Provide That
the Mandate Allowing Certain Students to Ride State-Owned Buses is
Contingent on Certain Things.
A. Section 59-67-420 of the 1976 Code, as last amended by Section
6A of Part II of Act 644 of 1978, is further amended to read:
"Section 59-67-420. It is declared to be the policy of the State,
acting through the State Board of Education, to assume no
obligation to transport any child to or from school who lives
within one and one-half miles of the school he attends, nor to
provide transportation services extending within a one-half mile
radius of the residence of any child, nor to furnish transportation
for any child who attends a grade in a school outside the pupil's
district when the same grade is taught in an appropriate school
that is located within the school district in which the pupil
lives. The cost of transporting pupils to regularly organized
instructional classes in the district or attendance area for which
school credit is given must be borne by the State. The cost of
transportation for new programs conducted by the school districts
must be borne by the school district until such time as the program
is approved by the State Board of Education and adequate funding
for the cost of transportation for the programs is arranged.
Notwithstanding the policy stated in the above paragraph, the State
may assume the obligation of transporting students living within
one and one-half miles of their schools and within a one-half mile
radius of their residences when it is for the health and safety of
the children. In these cases, the local school district may apply
in writing to the State Department of Education for the department
to assume the transportation for the health and safety of the
children involved. After examining the request, the State
Department shall render a decision on each application based on the
location of the schools in relation to students' homes, the traffic
patterns on adjacent roads, the existence of sidewalks, and other
factors as may be considered pertinent.
Notwithstanding the policy stated in the first paragraph of this
section, the State shall transport and bear the cost of
transporting five-year old children attending public school
kindergarten programs to their residences at the conclusion of a
morning kindergarten session and from their residences to an
afternoon kindergarten session."
B. Section 9 of Part II of Act 519 of 1980 is amended to read:
"SECTION 9
Bus Transportation for Children in Kindergarten or Child
Development Programs
Three, four, or five-year old children attending public
school-sponsored kindergarten or child development programs;
Three, four, or five-year old children attending public
School-sponsored kindergarten or child development programs must be
permitted to ride state-owned buses to the extent funds are made
available by the General Assembly or as long as transportation
services may be provided at no additional cost to the State.'
SECTION 16
To Amend Section 12-35-1230 of the 1976 Code, Relating to the
Discount Allowed for Timely Payment of Sales and Use Tax, so as to
Raise the Discount; to Amend Section 12-35-320, as Amended, and
Sections 12-35-330 Through 12-35-390, Relating to Retail Licenses,
so as to Provide for a Tax of Fifty Dollars, to Require Transient
Peddlers to Procure a License, and to Provide a Procedure for
Collecting and Handling such Tax; to Amend the 1976 Code by Adding
Section 12-35-395, so as to Provide for the Suspension or
Revocation of a Retail License for Failure to Comply with such
License Tax Provision and to Phase in an Extension of Inventory
from Ad Valorem Taxation and Provide for the Reimbursement of
Counties and Municipalities for Lost Revenue.
(1)A. Section 12-35-1230 of the 1976 Code is amended to read:
'Section 12-35-1230. When a return required by Article 5 or
Article 7 of this chapter is filed and the taxes shown due thereon
are paid in full on or before the final due date, including any
date to which the time for making such return and paying such tax
has been extended pursuant to the provisions of Section 12-35-1220,
the taxpayer shall be allowed a discount as follows:
On taxes shown to be due by the return of less than one hundred
dollars, three percent;
On taxes shown to be due by the return of one hundred dollars or
more, two percent.
In no case shall any discount be allowed if either the return or
the tax thereon is received by the Commission after the date due,
or after the expiration of any extension granted by the Commission.
The discount permitted a taxpayer under this section shall not
exceed $10,000 during any one fiscal year.
B. This item shall take effect July 1, 1984.
(2)A. Section 12-35-320, as amended, by Section 4, Part II of Act
466 of 1982, is amended to read:
"Section 12-35-320. Every person who shall on and after January
1, 1985, engage in any business as a retailer, as a condition
precedent to engaging in such business, shall obtain from the
Commission a retail license for each branch, establishment, or
agency conducted by him and shall in addition to all other license
fees charged, pay a license tax in the amount of fifty dollars for
each branch, establishment, or agency of such retailer situated or
located in this State. The provisions of this section do not apply
to persons using a stall or other facility at a flea market or
conducting a yard sale not more than once per quarter unless the
persons engage in flea markets or yard sales as a regular
business."
B. Section 12-35-330 of the 1976 Code is amended to read:
"Section 12-35-330. All peddlers, hawkers, solicitors, transient
dealers, and other like retailers or sellers, which business is
subject to the retail license required under the provisions of this
Article, who do not have a permanent branch, agency, establishment,
or location from which retail sales are made, shall make a
sufficient cash deposit or sufficient bond with the Commission to
cover at least their annual sales tax liability, before doing
business in this State and before receiving a retail license to do
business in this State, the amount of the cash deposit or bond will
be fixed by the Commission based on the best information and belief
of the Commission. The provisions of this section do not apply to
persons using a stall or other facility at a flea market or
conducting a yard sale not more than once per quarter unless the
persons engage in flea markets or yard sales as a regular
business."
C. Section 12-35-3~0 of the 1976 Code is amended to read:
"Section 12-35-340. No retail license shall be issued under the
provisions of this Article to any person who has not complied with
the provisions of this Chapter."
D. Section 12-35-350 of the 1976 Code is amended to read:
"Section 12-35-350. The application for the retail license shall
show the name and address and such other information as the
Commission may from time to time require for each establishment for
which application for a retail license is made. The Commission
shall issue a separate license to each branch, establishment, or
agency for which applications for retail licenses are made."
E. Section 12-35-360 of the 1976 Code is amended to read:
"Section 12-35-360. The license tax provided for in this Article
shall be paid to the Commission at the time application for the
retail license is made. The retail license shall be valid and
continue in force so long as the person to whom it is issued shall
continue in the same business at the same location, unless revoked
by the Commission for cause."
F. Section 12-35-370 of the 1976 Code is amended to read:
"Section 12-35-370. The retail license shall at all times be
conspicuously displayed at the place for which it was issued.
Failure to display the license is sufficient grounds for
revocation."
G. Section 12-35-380 of the 1976 Code is amended to read:
"Section 12-35-380. The retail license provided for in this
Article shall not be transferable nor assignable and shall be valid
only for the person in whose name it is issued and only for the
transaction of business at the place designated therein."
H. Section 12-35-390 of the 1976 Code is amended to read:
"Section 12-35-390. Any person operating under a retail license
as provided in this Article shall, upon discontinuance of business
by sale or otherwise, return such retail license to the Commission
for cancellation together with a remittance for any unpaid or
accrued taxes. Failure to surrender a retail license and pay any
and all accrued taxes will be sufficient cause for the Commission
to refuse a retail license subsequently to such person engaging in
or transacting any other business in this State.
In the case of sale of any business the tax shall be deemed to be
due at the time of the sale of the fixtures and equipment incident
to such business and shall constitute a lien against the stock of
goods and such fixtures and equipment in the hands of the purchaser
thereof or any other third party until such tax is paid. The
Commission shall not issue a retail license to continue or conduct
said business to the purchaser thereof until all taxes due the
State hereunder have been settled and paid."
I. Chapter 35 of Title 12 of the 1976 Code is amended by adding
a new section to read as follows:
"Section 12-35-395. Whenever any person fails to comply with any
provision of this Chapter relating to the retail license, sales or
use tax or any regulation of the Commission relating to the retail
license, sales or use tax prescribed by this Chapter, the
Commission, in its discretion, may revoke any one or more of the
retail licenses held the taxpayer within ten days of notification
in writing of such taxpayer's failure to comply. The notification
may be served by certified mail or personally. Any person whose
retail license has been revoked shall not be issued a new retail
license until any outstanding liability has been satisfied."
J. This item shall be effective for tax years beginning after
December 31, 1984.
(3)(A) The inventory of business establishments shall be exempt
from property taxation as follows: for the 1985 tax year, seventeen
percent; for the 1986 tax year, fifty percent; for the 1987 and
subsequent tax years, one hundred percent. The exemption herein
provided is conditional upon the appropriation by the State to the
municipalities and counties for each year an amount equal to tax
revenue not collected by reason of the exemption. If the
appropriation for any year is less than the amount equal to the tax
revenue not collected, the exemption shall be proportionately
reduced in the manner provided in (C) below. The exemption provided
in this section is not allowed if the return is received by the
Commission after the date due or the tax due is received by the
county or municipality after the date due.
(B) Counties and municipalities shall be reimbursed for the
revenue lost as a result of the business inventory tax exemption
granted herein in the same manner that reimbursements are made for
revenue lost as a result of the homestead property tax exemption as
provided in Section 12-37-270 of the 1976 Code, as amended.
(C) The South Carolina Tax Commission shall annually notify each
county auditor of the fair market value of merchant's inventory in
the manner provided by Section 12-37-1420 of the 1976 Code, which
shall be assessed at a six percent ratio and entered on the tax
duplicate. For the purpose of implementing the business inventory
tax exemption provided herein, the assessed value will then be
credited by seventeen percent for tax year 1984, by fifty percent
for tax year 1985, and by one hundred percent for tax year 1986 and
thereafter. In any year that the State does not reimburse the
counties and municipalities one hundred percent, the counties and
municipalities shall credit the percentage reimbursed to the
merchant's account and bill the remainder to the merchant.
(D) Notwithstanding any other provision of law, business
inventory exempted from property taxation in the manner provided
herein shall nevertheless be considered taxable property for
purposes of bonded indebtedness pursuant to Sections 14 and 15 of
Article X of the Constitution and for purposes of computing the
"index of taxpaying ability" pursuant to item (3) of Section 3 of
Act 163 of 1977 (South Carolina Education Finance Act)."
SECTION 17
To Amend the Code of Laws of South Carolina, 1976, By Adding
Section 12-35-516, so as to Provide For a Maximum Authorized Sales
and Use Tax In Certain Cases.
(1) The 1976 Code is amended by adding:
"Section 12-35-516. Notwithstanding the provisions of Section
12-35-515 or any other provision of law, and regardless of the
sales and use tax rates, in the case of the sale of any aircraft,
motor vehicle, motorcycle, or boat, the maximum tax levied by this
chapter is three hundred dollars with respect to each aircraft,
motor vehicle, motorcycle, or boat."
(2) This item shall take effect July 1, 1984.
SECTION 18
To Amend Section 50-3-550, as Amended, of the 1976 Code, Relating
to Disposition of Proceeds of Sale of Timber on Lands Held by the
South Carolina Department of Wildlife and Marine Resources, so as
to Provide That the Proceeds Must be Retained and Expended in
Budgeted Operations.
Section 50-3-550 of the 1976 Code, as last amended by Section 11
of Act 148 of 1981, is further amended to read:
"Section 50-3-550. The proceeds of the sale must be deposited
with the Treasurer to the credit of the game protection fund."
SECTION 19
To Amend Chapter 7 of Title 44, Code of Laws of South Carolina,
1976, Relating to Hospitals, Tuberculosis Camps, and Health
Services Districts, by Adding Article 4, so as to Provide for the
Licensing, Regulation, and Inspection of Community Residential Care
Facilities and by Adding Article 6, so as to Provide for the
Licensing, Regulation, and Inspection of Outpatient Facilities for
Chemically Dependent or Addicted Persons; to Repeal Chapter 28 of
Title 43, Relating to Residential Care Facilities, and Chapter 17
of Title 44, Relating to Care and Commitment of Mentally Ill
Persons.
A. Chapter 7 of Title 44 of the 1976 Code is amended by adding:
"ARTICLE 4
Licensing, Regulation, and Inspection of Community Residential Care
Facilities
Section 44-7-510. As used in this article, a 'community
residential care facility' includes any institution, place,
building, or agency providing for a period exceeding twenty-four
consecutive hours accommodation, board, and a degree of personal
assistance in feeding, dressing, or other essential daily living
activities to two or more individuals not related to the
administrator or owner of the facility within the third degree of
consanguinity. These individuals, by reason of age, or physical or
mental infirmity are unable to care sufficiently or properly for
themselves or manage their own affairs but do not require the daily
services of a registered or licensed practical nurse. A community
residential care facility includes any chemical abuse residential
treatment facility such as a half-way house and other facilities
providing inpatient or detoxification services. This article does
not include foster family care or residential care facilities
serving children and adolescents and licensed by the State
Department of Social Services, the Children's Bureau of South
Carolina, or chemical abuse residential treatment facilities
operated by the State Department of Mental Health.
Section 44-7-520. A. No community residential care facility, as
defined in Section 44-7-510, may be operated unless a license is
first obtained from the South Carolina Department of Health and
Environmental Control as provided in this article. Applications for
licenses must be in a form and under conditions as may be
prescribed by the department, and the department shall establish
reasonable licensing fees. Licenses issued under this section
expire one year after the date of issuance or annually upon uniform
dates as the department may prescribe by regulation Licenses may be
issued only for the premises and persons named in the application
and are not transferable or assignable. Licenses must be posted in
a conspicuous place on the licensed premises.
B. Prior to a community care facility being licensed for
operation in an area which is outside incorporated areas of a
county, the following conditions must be met:
(1) The facility may not be located within three-quarters of a
mile from another facility;
(2) The governing body for the area must be given notice of the
proposed location;
(3) Where the governing body objects to the proposed site for the
facility, the arbitration procedures set forth in Act 449 of 1978
must be employed.
Section 44-7-530. The South Carolina Department of Health and
Environmental Control shall prescribe by regulations that any
licensee or prospective applicant desiring to make specified types
of alterations or additions to its facilities or to construct new
facilities shall, before commencing alterations, additions, or new
construction, submit plans and specifications for the changes to
the department for preliminary inspection and approval or
recommendations with respect to compliance with the regulations and
standards authorized in this article.
Section 44-7-540. The South Carolina Department of Health and
Environmental Control shall regulate, investigate, and inspect all
community residential care facilities as defined in Section
44-7-510 and the records of these facilities when the department
sees fit and shall promulgate regulations in accordance with the
South Carolina Administrative Procedures Act as it considers
necessary to carry out the purposes of this article and to ensure
that each resident is given proper care which provides for the
health, safety, and social needs of the individual resident. The
regulations for fire and life safety must be promulgated by the
State Fire Commission and enforced by the State Fire Marshal or his
designee.
The agency placing the client in the community residential care
facility shall develop an individual plan of care in cooperation
with the provider. The placing agency shall monitor the plan to the
extent considered appropriate by the placement agency.
Section 44-7-550. The facility subject to the provisions of this
chapter is required to furnish an item-by-item billing for all
charges to the resident or the person paying the bill, upon request
by the resident or person paying the bill. Items which remain
unpaid are not required to be itemized again. A request for
itemized billing remains in effect until further notification by
the resident or person paying the bill. The provisions of this
section do not apply to the contracted amount of a state agency.
Any amount above the contract must be itemized accordingly
Residents receiving an optional supplement from the State
Department of Social Services must not be charged an amount greater
than that set by that department.
Section 44-7-560. Information received by the South Carolina
Department of Health and Environmental Control through inspection
or as otherwise authorized must not be disclosed publicly in a
manner as to identify individuals, facilities, or programs except
in a proceeding involving the question of licensing or the
revocation of a license or unless ordered to do so by a court of
competent jurisdiction.
Section 44-7-570. The South Carolina Department of Health and
Environmental Control, upon proper notice and hearing in accordance
with the South Carolina Administrative Procedures Act and
department regulations, may deny, suspend, or revoke licenses or
assess a monetary penalty on any of the following grounds:
(1) Failure to establish or maintain proper standards of care and
service as prescribed by the department;
(2) Conduct or practice detrimental to the health or safety of
residents or employees of any facility or programs. This provision
does not apply to any healing practices authorized by law;
(3) Violations of any provisions under this article or the
regulations promulgated under this article.
If an existing facility has conditions or practices which, in the
department's judgment, provide an immediate threat to the safety
and welfare of the residents served, the department may immediately
suspend the license of the facility. After the suspension proper
notice and opportunity for hearing must be provided.
Section 44-7-580. Any applicant or licensee who is dissatisfied
with the decision of the South Carolina Department of Health and
Environmental Control as a result of the hearing provided for by
Section 44-7-570 may appeal to the appropriate court for judicial
review pursuant to the South Carolina Administrative Procedures
Act.
Section 44-7-590. The South Carolina Department of Health and
Environmental Control may, in accordance with the laws of the State
governing injunctions and other processes, maintain an action in
the name of the State against any person for establishing,
conducting, managing, or operating any facility, center, or
institution, as defined in Section 44-7-510, without obtaining a
license as provided in this article. In charging any defendant in
a complaint in the action, it is sufficient to charge that the
defendant did, upon a certain day and in a certain county,
establish, conduct, manage, or operate the facility or program
without a license, without averring any further or more particular
facts concerning the charge.
Any person violating the provisions of this article or
regulations promulgated under this article is guilty of a
misdemeanor and, upon conviction, must be fined not more than one
hundred dollars for a first offense and five hundred dollars for
each subsequent offense. Each day the facility or program operates
without a license after a first conviction is considered a
subsequent offense.
Section 44-7-600. The South Carolina Department of Health and
Environmental Control shall establish a Residential Care Committee
to advise the department regarding licensing and inspection of
residential care facilities. The committee shall consist of the
Ombudsman of the Office of the Governor, three operators of homes
with ten beds or less, four operators of homes with eleven beds or
more, and three members to represent the department, appointed by
the commissioner for terms of four years.
The terms must be staggered and no member may serve more than two
consecutive terms. Any person may submit names to the commissioner
for consideration. The advisory committee shall meet at least once
annually with representatives of the department to evaluate current
licensing regulations and inspection practices."
B. Chapter 7 of Title 44 of the 1976 Code is amended by adding:
"ARTICLE 6
Licensing, Regulation, and Inspection of Outpatient Facilities for
Chemically Dependent or Addicted Persons
Section 44-7-810. As used in this article:
(1) 'Department' means the South Carolina Department of Health
and Environmental Control.
(2) 'Chemically dependent or addicted persons' are those persons
whose compulsive use of alcohol or other drugs is such that they
have lost the power of self-control with respect to the use of the
chemicals.
(3) 'Outpatient services for chemically dependent or addicted
persons' mean services to chemically dependent or addicted persons
and their families based on an individual treatment plan in a
nonresidential setting including diagnostic treatment, individual
and group counseling, family therapy, vocational and educational
development counseling, and referral services.
(4) 'Outpatient facility' means those private or public
facilities providing specialized outpatient services for the
chemically dependent or addicted person and their families, except
those facilities operated by the State Department of Mental Health.
This provision does not apply to services provided by health care
professionals licensed under their respective practice acts
providing general health or counseling services.
(5) 'Licensee' means the individual, corporation, or public
entity with whom rests the ultimate responsibility for maintaining
approved standards for the outpatient services for the chemically
dependent or addicted person.
Section 44-7-820. No person, private or public organization,
political subdivision, or other governmental agency may establish,
conduct, or maintain an outpatient facility for chemically
dependent or addicted persons without first obtaining a license
from the department. This license is effective for a twelve-month
period following the date of issue and shall prescribe by county
the geographic area authorized to be served. A license issued under
this article is not assignable or transferable and is subject to
suspension or revocation at any time for failure to comply with
this article.
Section 44-7-830. A person desiring to obtain a license shall
file with the department an application on a form prescribed,
prepared, and furnished by the department.
Section 44-7-840. The department is authorized to establish
reasonable fees to be used in the administration of the program.
Section 44-7-850. The department shall promulgate regulations
pursuant to the South Carolina Administrative Procedures Act which
defines services and standards for the care, treatment, health,
safety, welfare, and comfort of patients and their families served
by an outpatient facility for chemically dependent or addictive
persons and for the maintenance and operation of the facilities
which will promote safe and adequate care and treatment of the
patients and their families. The regulations for fire and life
safety must be promulgated by the State Fire Commission and
enforced by the State Fire Marshal. Prior to the promulgation of
any regulations the department shall consult with the South
Carolina Commission on Alcohol and Drug Abuse.
Section 44-7-860. The department is authorized to issue, deny,
suspend, or revoke licenses in accordance with regulations
promulgated pursuant to this section. The regulations shall include
hearing procedures related to denial, suspension, or revocation of
licenses pursuant to the South Carolina Administrative Procedures
Act.
Section 44-7-870. Each outpatient facility for chemically
dependent or addicted persons for which a license has been issued
must be inspected by an authorized representative of the department
at least once a year for the purpose of ensuring that the
provisions of this article are being followed.
Section 44-7-880. Outpatient facilities for chemically dependent
or addicted persons may not discriminate based on age, sex, race,
color, religion, source of payment, location of patient, or
acceptance or provision of goods and services to patients or
potential patients.
Section 44-7-890. Outpatient facilities for chemically dependent
or addicted persons may not participate in, offer, or imply an
offer to participate in the practice known generally as rebate,
kickbacks, or fee-splitting arrangements.
Section 44-7-900. Any person who violates the provisions of this
article is guilty of a misdemeanor and upon conviction must be
fined not more than five hundred dollars or imprisoned for a period
not to exceed six months or both."
C. Section 44-7-310, of the 1976 Code, as last amended by Act 68
of 1983, is further amended to read:
"Section 44-7-310. No institution which maintains and operates
organized facilities for the diagnosis, treatment, or care of two
or more nonrelated persons suffering from illness, injury, or
deformity or where obstetrical or other care is rendered over a
period exceeding twenty-four hours may be established, conducted,
or maintained in the State without first obtaining a license in the
manner provided in this chapter, except those hospitals operated by
the South Carolina Mental Health Commission."
D. Section 44-21-510 of the 1976 Code is amended to read:
"Section 44-21-510. No day facility or program may be operated in
part or in full for the care, education, training, or treatment of
the mentally retarded unless a license is first obtained from the
South Carolina Mental Retardation Department. For the purpose of
this article 'in part' means a program operating for at least ten
hours per week. Educational and training services offered under the
sponsorship and direction of school districts are not required to
be licensed under this article."
E. Ninety days from the date this act is approved by the
Governor, the Budget and Control Board is directed to transfer from
the State Department of Mental Health, the South Carolina Mental
Retardation Department, and the State Department of Social Services
to the South Carolina Department of Health and Environmental
Control a sum which equals the amounts and positions authorized and
appropriated in this act (the 1984-85 General Appropriation Act)
for licensing and regulating outpatient facilities for chemically
dependent or addicted persons, psychiatric hospitals, and
residential care facilities, except foster family or residential
care facilities serving children and adolescents and licensed by
the Department of Social Services or the Children's Bureau of South
Carolina, and facilities operated by the Department of Mental
Health. The Budget and Control Board shall also transfer the merit
increment allocations for the transferred regulatory programs.
All records, property, and positions related to the licensing and
regulation of community residential care facilities, outpatient
facilities for chemically dependent or addicted persons,
psychiatric hospitals as defined in this section must be
transferred from the Department of Mental Health, the Mental
Retardation Department, and the Department of Social Services to
the Department of Health and Environmental Control on the effective
date of this section.
F. In order to provide for an orderly transition, the departments
transferred in this section shall coordinate the transfer of
resources and functions in a manner to effect the formal transfer
of licensing authority ninety days from the date this act is
approved by the Governor. Upon transfer of licensing authority, the
South Carolina Department of Health and Environmental Control shall
enforce the current regulations of the State Department of Social
Services, State Department of Mental Health, and South Carolina
Mental Retardation Department relating to community residential
care facilities as defined in this section until the Department of
Health and Environmental Control is able to promulgate, pursuant to
the South Carolina Administrative Procedures Act, regulations which
define services and standards for the care, treatment, health,
safety, welfare, and comfort of residents. Existing facilities may
continue to operate under licenses issued by the Department of
Social Services, Department of Mental Health, and Mental
Retardation Department until the Department of Health and
Environmental Control inspects the facilities and acts upon annual
license renewals. All existing community residential facilities as
defined in this section are allowed to apply for license renewal
and are not required to submit a new application for licensure.
G. Chapter 28 of Title 43 and Article 1 of Chapter 17 of Title 44
of the 1976 Code are repealed.
H. This section shall take effect April 15, 1985.
SECTION 20
To Reauthorize State Board of Social Worker Registration.
In accordance with the provisions of Section 7 of Act 608 of
1978, the existence of the State Board of Social Worker
Registration is reauthorized for six years.
SECTION 21
To Amend Section 12-9-310, As Amended, Code of Laws of South
Carolina, 1976, Relating to Withholding of Income Tax, so as to
Exempt Prize Winnings of Spectator Sporting Events to Which an
Admission is Charged From Income Tax Withholding.
Item (2) of Section 12-9-310 of the 1976 Code as last amended by
Section 6 of Act 372, is further amended to read:
"(2) Making payments to a nonresident of rentals or royalties at
the rate of eight hundred dollars or more per year for the use of
or for the privilege of using property in this State, or making
payments of prizes or winnings to a resident or nonresident, must
withhold seven percent of the total amount of each payment. For
payments to a corporation the withholding must be at the rate of
six percent. In regard to bingo prizes or winnings paid to
residents or nonresidents of this State, seven percent of the total
amount of each payment of five hundred dollars or more must be
withheld. The provisions of this item shall not apply to spectator
sporting events for which an admission is charged;"
SECTION 22
To Amend Section 60-13-210, Code of Laws of South Carolina, 1976,
Relating to the South Carolina Institute of Archeology and
Anthropology, so as to Provide for the Qualification, Method of
Selection, and Duties of the State Archeologist.
Section 60-13-210 of the 1976 Code is amended to read:
"Section 60-13-210. For the purpose of conducting archeological
and anthropological research on behalf of the State, there is
created the South Carolina Institute of Archeology and
Anthropology, which must be under the general control of the
University of South Carolina, but administratively separate from
any other academic unit of the university below the level of
college or school, and under the executive control of the Director
of the Institute, who is designated State Archeologist. The
Director must be experienced in archeological research, collections
management, and archeological administration. A vacancy in the
position of Director and State Archeologist must be filled at the
level of associate professor or higher in accordance with the usual
search committee procedures in effect for filling vacancies at the
University of South Carolina. As State Archeologist, the Director
is responsible to the State for creating and maintaining the South
Carolina Statewide Archeological Site Inventory including the site
numbering system for the inventory and for curating the
archeological collections of the State. He shall act in an advisory
capacity to the State Historic Preservation Officer for ensuring
the adequacy of all archeological research and the resulting
reports of archeological research carried on in the State by any
individual, organization, or other entity whether private or
public. He shall conduct or cause to be conducted archeological
field or laboratory investigations or both at his discretion on
behalf of and in the best interests of the State, which
investigations may be at prehistoric and historic sites on land or
beneath state waters or outside the State when the research relates
to archeological understanding of the heritage of the State.
As Director of the Institute he may, under appropriate state and
university policies and procedures, enter the Institute into
contracts and agreements and accept grants and gifts, and expend
funds from these on behalf of the Institute, to conduct or cause to
be conducted archeological or anthropological research or both at
prehistoric and historic sites and areas on land or beneath state
waters or outside the State, that may be expected to be beneficial
to the State and that will preserve the archeological and
anthropological heritage of the State and contribute to an
understanding of that heritage.
He shall, in his discretion, and through the usual state and
university policies and procedures, develop facilities and
professional and support staff, including the employment of an
associate director or a Deputy State Archeologist, or both,
appropriate to the performance of his responsibilities and shall
manage the day-to-day activities of the Institute in the best
interests of the State.
He may cooperate with the Department of Anthropology and other
academic departments at the University of South Carolina, in ways
that are feasible and mutually agreeable, in the conduct of the
academic program, including teaching, by himself and by the
qualified members of the Institute staff when the teaching does not
interfere with the primary research purposes of the Institute."
SECTION 23
To Amend the Code of Laws of South Carolina, 1976, by Adding:
Section 12-3-142, so as to, Among Other Things, Provide Authority
to the South Carolina Tax Commission to Contract With a Collection
Agency for the Collection of Delinquent Taxes due from a Taxpayer
not Residing or Domiciled in the State, to Provide for the
Consideration Therefor, and to Define a Delinquent Tax Claim for
Purposes of Section 12-3-142.
The 1976 Code is amended by adding:
"Section 12-3-142. A. The Tax Commission may, for the purposes of
collecting delinquent taxes due from a taxpayer not residing or
domiciled in this State, contract with any collection agency,
within or without the State, for the collection of such delinquent
taxes, including penalties and interest thereon. Such delinquent
tax claims may be assigned to the collection agency, for the
purpose of litigation in the agency's name and at the agency's
expense, as a means of facilitating and expediting the collection
process. For purposes of this section, a delinquent tax claim shall
be defined as a tax liability that is due and owing for a period
longer than six months and for which the taxpayer has been given at
least three notices requesting payment, one of which shall have
been sent by certified or registered mail. The notice sent by
certified or registered mail shall include a statement that the
matter of such taxpayer's delinquency may be referred to a
collection agency in the taxpayer's home state.
B. Fees for services, reimbursements, or other remuneration to
such collection agency shall be based on the amount of tax, penalty
and interest actually collected.
Each contract entered into between the Tax Commission and the
collection agency shall provide for the payment of fees for such
services, reimbursements, or other remuneration not in excess of
fifty percent of the total amount of delinquent taxes, penalties,
and interest actually collected.
All funds collected, less the fees for collection services as
provided in the contract, shall be remitted to the Tax Commission
within forty-five days from the date of collection from a taxpayer.
Forms to be used for such remittances shall be prescribed by the
Tax Commission.
C. Before entering into such a contract, the Tax Commission shall
require a bond for the collection agency not in excess of one
hundred thousand dollars, guaranteeing compliance with the terms of
the contract.
D. A collection agency entering into a contract with the Tax
Commission for the collection of delinquent taxes agrees that it is
receiving income from sources within this state or doing business
in this state for purposes of income taxation."
SECTION 24
To Amend the Code of Laws of South Carolina, 1976, by Adding
Section 61-5-55 so as to Authorize any Person or Organization
Licensed by the South Carolina Alcoholic Beverage Control
Commission to Hold and Advertise Special Events Such as Bingo,
Raffles, and Other Similar Activities Intended to Raise Money for
Charitable Purposes.
The 1976 Code is amended by adding:
"Section 61-5-55. Notwithstanding any other provision of law, any
person or organization licensed by the South Carolina Alcoholic
Beverage Control Commission may hold and advertise special events
such as bingo, raffles, and other similar activities intended to
raise money for charitable purposes. This section shall not affect
any requirements for obtaining a bingo license from the South
Carolina Tax Commission."
SECTION 25
To Amend Section 44-49-10, Code of Laws of South Carolina 1976,
Relating to the Membership and the General Functions, Powers, and
Duties of the Commission on Alcohol and Drug Abuse, So as to
Establish and Provide For a Block Grant Mechanism for Financial Aid
for Agencies Designated under Section 61-5-320(a).
A. Section 44-49-10 of the 1976 Code is amended by adding two new
subsections to read:
"(i) The Commission is authorized to establish a block grant
mechanism to provide such monies as may be appropriated by the
Legislature for this purpose to each of the agencies designated
under Section 61-5-320(a). The distribution of these monies must be
on a per capita basis according to the most recent United States
Census. The agencies designated under Section 61-5-320(a) must
expend any funds received through this mechanism in accordance with
the county plans required under Section 61-5-320(b).
(j) The Commission is authorized to develop such rules and
regulations not inconsistent with the provisions of this chapter as
it may find to be reasonably appropriate for the government of the
county plans called for in Section 61-5-320(b), and the financial
and programmatic accountability of funds provided under this
section and all other funds provided by the Commission to agencies
designated under Section 61-5-320(a)."
SECTION 26
To Amend Act 1377 of 1968, as Amended, Relating to State Capital
Improvement Bonds, so as to Provide that the Varsity Building
Project at the Citadel may also be Financed from Athletic Funds.
The sixth proviso of subitem 3 of item (F) of Section 3 of Act
1377 of 1968 added to item (F) by Section 1 of Act 518 of 1980 is
amended to read:
"Provided, Further, The Citadel may finance the Varsity Building
project, presently estimated to cost $1,500,000 from athletic or
donated funds."
SECTION 27
To Amend Sections 9-1-10 and 9-11-10, Both as Amended, Code of
Laws of South Carolina, 1976, Relating to the South Carolina
Retirement System and the South Carolina Police Officers Retirement
System, so as to Include in the Definition of Average Final
Compensation a Provision Stating That Average Final Compensation
for an Elected Official May be Calculated as the Average Annual
Earnable Compensation for the Thirty-Six Consecutive Months Prior
to the Expiration of His Term of Office, and to Include Additional
Language.
A. Item (17) of Section 9-1-10 of the 1976 Code, as last amended
by Act 408 of 1978, is further amended to read:
"(17) 'Average final compensation' with respect to those members
retiring on or after July 1, 1970, shall mean the average annual
earnable compensation of a member during the three consecutive
fiscal years of his creditable service on which regular
contributions as a member were made to the System producing the
highest such average; an amount up to and including forty-five days
termination pay for unused annual leave may be added to the pay
period immediately prior to retirement and included in the average
as applicable. Average final compensation for an elected official
may be calculated as the average annual earnable compensation for
the thirty-six consecutive months prior to the expiration of his
term of office;"
B. Item (14) of Section 9-11-10 of the 1976 Code, as last amended
by, Act 408 of 1978, is further amended to read:
"(14) 'Average final compensation' shall mean the average annual
compensation of a member during the three consecutive fiscal years
of his credited service on which regular contributions as a member
were made to the System producing the highest such average. An
amount up to and including forty-five days termination pay for
unused annual leave may be added to the pay period immediately
prior to retirement and included in the average as applicable.
Average final compensation for an elected official may be
calculated as the average annual earnable compensation for the
thirty-six consecutive months prior to the expiration of his term
of office."
SECTION 28
To Amend Article 13 of Chapter 1 of Title 9, Code of Laws of
South Carolina, 1976, Relating to the S.C. Retirement System and
Retirement and Retirement Benefits, By Adding Section 9-1-1840 so
as to Provide for Any Former United States Employee Currently a
Contributing Member and Employed By an Employer Covered By the
System to Elect to Receive Prior Service Credit for Service
Rendered as a United States Employee After Paying the Actuarial
Cost to the System, to Provide for the Amount of Payment By the
Member, Provide That a Member Electing to Receive Creditable
Service Shall Establish Credit for All Service for Which Eligible,
to Provide for the Amount of Service Which Must Be Established, and
to Prohibit Duplication of Benefits Under Any Other Retirement
System For the Same Period of Service Period.
Article 13, Chapter 1 of Title 9 of the 1976 Code is amended by
adding:
"Section 9-1-1840. Any former employee of the United States
employed in this State by an employer covered by the System, and
who is currently a contributing member, may elect to receive prior
service credit for service rendered as an employee of the United
States upon his paying into the System the actuarial cost as
determined by the Board, provided the member payment shall not be
less than ten percent of the earnable compensation, or the average
of the three highest consecutive fiscal years of compensation at
the time of payment whichever is greater for each year of service
prorated for periods of less than one year. A member who elects to
receive creditable service for federal employment must establish
credit for all service for which eligible. This service may not
exceed the total creditable service, exclusive of federal service,
which he would have if he remained in service until completion of
the eligibility requirements for an unreduced service retirement
allowance. In no event shall any benefits payable under the System
duplicate benefits being paid under any other retirement system for
the same period of service."
SECTION 29
To Authorize the South Carolina Division of General Services and
the South Carolina Arts Commission to Erect a Memorial on the State
House Grounds in Honor of the South Carolina War Dead Who Served in
World War I, World War II, Korea, and Vietnam and in Honor of and
Appreciation for Certain other Persons, to Authorize the South
Carolina Division of General Services to Accept Certain Gifts or
Grants in Order to Carry Out the Purposes of This Section, to
Require the South Carolina Arts Commission and the South Carolina
Division of General Services to Cooperate With the South Carolina
Veterans Monument Association Regarding Certain Aspect of the
Monument to be Erected, and to Authorize the Use of Necessary Funds
From the State Sinking Fund Not to Exceed Three Hundred Thousand
Dollars.
A. The Division of General Services and the South Carolina Arts
Commission are authorized to erect a memorial on the State House
grounds in honor of the South Carolina war dead who served in World
War I, World War II, Korea, and Vietnam as well as the prisoners of
war and those missing in action and in appreciation for those South
Carolinians who have served our State and nation honorably in the
armed forces at the site designated in the feasibility study made
by the Division of General Services dated April 25, 1983.
B. In order to carry out the purposes of this section the
Division of General Services is authorized to accept gifts or
grants of services, properties, or monies from posts or chapters of
nationally organized and recognized organizations of war veterans
or any other private organization or persons.
C. The Arts Commission and the Division of General Services shall
cooperate with the S. C. Veterans Monument Association as to the
design, selection, and construction of the monument to be erected
and shall be authorized to use such funds as necessary out of the
state Sinking Fund, not to exceed three hundred thousand dollars.
SECTION 30
To Amend Chapter 53 of Title 12, Code of Laws of South Carolina,
1976, Relating to Tax Collection By the State Tax Commission, By
Adding Article 5 so as to Allow the Commission to Require the
Posting of a Cash or Surety Bond if a Timely Return is Not Filed or
If Any Tax is Not Paid for as Many as Two Tax Filing Periods in a
Twelve-Month Period; to Provide for the Amount, Holding, and Return
of the Bond; to Provide for Notice of the Posting Requirement; and
to Provide a Penalty for Violations if Any Taxpayer Liable for Any
Tax Fails to Keep Books, Papers, Memoranda, Records, Render
Statements, Make Returns, and Comply With Regulations Prescribed by
the Commission.
Chapter 53 of Title 12 of the 1976 Code is amended by adding:
"Article 5
Collection and Enforcement Procedures
Section 12-53-410. (A) The Commission, after notification as
provided in subsection (B) of this section, may require any person
subject to provisions of law administered by the commission, not
including Section 12-35-330, to post a cash or surety bond if the
person fails to file a timely return or pay any tax for as many as
two tax filing periods in a twelve month period. The amount of the
bond must be determined by the Commission and may not be greater
than three times the estimated average liability each filing period
of the person required to file the return. A cash bond must be held
by the State Treasurer, without interest, as surety conditioned
upon prompt payment of all taxes, penalties, and interest imposed
by law upon the person. When any person required to post a bond
complies with all requirements of law and regulations for a period
of twenty-four consecutive months, the Commission shall return the
bond and cancel the bonding requirement.
(B) The Commission shall serve the notice required by subsection
(A) of this section by certified mail, or by an authorized agent of
the Commission delivering the notice to the person in hand or by
leaving the notice at the person's last or usual place of abode or
at his place of business or employment. For corporations,
partnerships, or trusts, the notice may be delivered by certified
mail, or by an authorized agent for the Commission delivering the
notice to an officer, partner, or trustee in hand, or by leaving
the notice at the officer's, partner's, or trustee's last or usual
place of abode or at his place of business or employment.
Section 12-53-420. Any taxpayer liable for any tax administered
by the commission, shall keep books, papers, memoranda, records,
render statements, make returns and comply with regulations as the
commission may prescribe. Persons failing to comply with the
provisions of this section must be penalized in an amount to be
assessed by the commission not to exceed five hundred dollars for
the period covered by the return in addition to any other penalties
provided by law."
SECTION 31
To Establish a Continuing Account Under the State Treasurer for
the Purpose of Providing State Matching Public Assistance Funds
When Required By the Federal Entity Providing the Funds and to
Provide That the Funds May Be Disbursed Only Upon the Governor's
Authorization.
Here is established in the Office of the State Treasurer a
continuing account to be used to match public assistance funds when
required by the federal entity providing the funds. The fund must
be established and maintained with appropriations as the General
Assembly may authorize in the annual General Appropriations Act and
shall continue from year to year. The State Treasurer shall hold
the funds in a separate and distinct account and all interest and
other income accruing on the funds must be retained in the account.
The funds in the continuing account may be disbursed only upon the
authorization of the Governor.
SECTION 32
To Provide for the Transfer of Licenses and Certificates of
Health Maintenance Organizations Upon Payment of Fees to the
Department of Health and Environmental Control and the Department
of Insurance.
Any license or certificates required by law for the operation and
maintenance of a health maintenance organization may be transferred
from one entity to another with existing certificate qualifications
upon payment of a transfer fee of one thousand dollars each to the
State Department of Health and Environmental Control, and to the
State Department of Insurance. The entity to which the licenses and
certificates are to be transferred shall meet all requirements
contained in Section 38-25-10 of the 1976 Code, and be authorized
to do business in this state.
SECTION 33
To Empower the South Carolina Alcoholic Beverage Control
Commission as the Sole and Exclusive Authority to Regulate all
Retail Locations Selling Beer, Wine, or Alcoholic Beverages; and.to
Provide for Judicial Appeals From Commission Decisions and No
Limitation of the Court's Authority in Applying Laws Relating to
Commission Matters.
The South Carolina Alcoholic Beverage Control Commission is the
sole and exclusive authority empowered to regulate the operation of
all retail locations authorized to sell beer, wine, or alcoholic
beverages and is authorized to establish such conditions or
restrictions which the Commission in its discretion considers
necessary before issuing or renewing any license or permit.
Nothing contained in this section may be considered as preventing
judicial appeals from decisions of the South Carolina Alcoholic
Beverage Control Commission, as allowed by law, nor as limiting in
any way the authority of the courts in interpreting and applying
the laws of this State relating to matters administered by the
commission.
SECTION 34 To Amend Section 12-35-550, as Amended, Code of Laws
of South Carolina, 1976, Relating to Sales Tax Exemptions, so as to
Provide For an Exemption from the Sales Tax For Foodstuffs to be
Used in Furnishing Meals to School Children.
Item (9) of Section 12-35-550 of the 1976 Code is amended to
read:
"(9) The gross proceeds of the sale of meals or foodstuffs to be
used in furnishing meals to school children when the sales or use
are made within school buildings and are not for profit."
SECTION 35
To Amend Act 490 of 1976, as Amended, Relating to Regional Health
Services Districts, so as to Further Provide for the Manner in
Which These Districts May be Established and for the Provisions
Which Govern the Operation of these Districts; to Amend Chapter 7
of Title 44, Relating to Hospitals and Health Services Districts by
Adding Article 16 so as to Permit Health Services Districts.
Established Pursuant to Act 490 of 1976 to Incorporate Under the
Provisions and Requirements of Article 16 and to Permit Certain
Other Public Health and Hospital Corporations to Reincorporate
Under the Provisions of this Article; and to Amend Section
44-7-1430, as Amended, Relating to the Hospital Revenue Bond Act,
so as to Revise the Definition of "Hospital Facilities".
A. The General Assembly finds and declares:
(1) That publicly-owned hospitals and other health care
facilities furnish a substantial part of the indigent, reduced rate
care, and other health care services furnished to residents of the
State by hospitals and other health care facilities generally;
(2) That as a result of current significant physical and
budgetary limitations and restrictions, the State and its various
counties and municipalities are no longer able to provide, from
taxes and other general fund monies, all the revenues and funds
necessary to operate these publicly-owned hospitals and other
health care facilities in an adequate and efficient manner; and
(3) That in order to enable these publicly-owned hospitals and
other health care facilities to continue to operate adequately and
efficiently, it is necessary that the entities and agencies
operating them have the same powers with respect to health care
facilities as are now vested in various not-for-profit or
proprietary hospitals or health care authorities and corporations,
and have the ability to provide a corporate structure somewhat more
flexible than those now provided for in existing laws relating to
public hospital and health care facilities.
It is therefore the intent of the General Assembly by passage of
this act to promote the public health of the people of the State:
(a) by authorizing the several counties and municipalities in the
State to form public corporations whose corporate purpose is to
acquire, own, and operate health care facilities as that term is
defined in this act; and
(b) by permitting with the consent of the counties or
municipalities (or both) authorizing their formation, existing
public health corporations to reincorporate. To that end, this act
invests each public corporation so organized or reincorporated with
all powers that may be necessary to enable it to accomplish its
corporate purposes.
B. Sections 1, 2, 3, 8, and 9 of Act 490 of 1976 are amended to
read:
"Section 1. Any county or group of contiguous counties, any
municipality or group of contiguous municipalities located within
their boundaries, or any county or group thereof, and any
municipalities located within their boundaries, may form a health
services district by enactment of the governing body of the county
or municipality or by joint enactment of the governing bodies of
the counties and municipalities desiring to create a health
services district pursuant to the provisions of this act. The
enactment shall designate the name of the health services district
and shall declare it to be a body politic and corporate within the
counties and municipalities so designated.
Section 2. The corporate powers and duties of the district shall
be exercised by a board of directors (board) of that number of
members as the enactment directs to be filled by residents of the
respective authorizing political subdivisions in the district, as
provided in the enactment, so as to provide for reasonable
representation from each county or municipality in the district.
Board members shall be appointed by the governing body of the
authorizing political subdivision as to the respective seats
provided for the subdivision.
Section 3. The terms of office of the members of the board are
for the length of time set forth in the enactment of the health
services district but not to exceed six years. Initial terms must
be established so that the terms of members of the board must
expire on a staggered basis. Terms of board members must expire on
a uniform date set forth in the enactment creating the health
services district, provided, that each member shall serve until his
successor is appointed and qualifies. Any vacancy shall be filled
in the same manner as the original appointment for the unexpired
portion of the term. A copy of the enactments of the respective
counties or municipalities creating a health services district must
be filed with the Secretary of State. The Secretary of State must
be notified of the method established for staggering the terms of
members of the board.
Section 8. All revenues derived by the district from the
operation of any revenue-producing facility other than revenues
which may be required to discharge covenants made by it in issuing
bonds, notes, or other obligations as authorized herein shall be
held, disposed of, or expended by the board for purposes germane to
the functions and purposes of the district. Any expenditure
permitted by the provisions of this act pursuant to Section
44-7-2157 to be made by or on behalf of a district is considered an
expenditure of operating and maintaining public hospitals and
public facilities for a public purpose and no expenditure permitted
by this act or any other provisions of law may be considered to be
a lending of credit or a granting of public money or a thing of
value or an aid of any individual, association, or corporation
within the meaning of any constitution or statutory provision.
Section 9. So long as the district is indebted to any person on
any bonds, notes, or other obligations issued pursuant to the
authority of this act, the provisions of this act and the powers
granted to the district are not in any way diminished, and the
provisions of this act are considered a part of the contract
between the district and the holders of these obligations.
All agreements and obligations undertaken and all securities
issued by a district are exclusively an obligation of the district
and do not create an obligation or debt of the State, any
authorizing subdivision, or any other county or municipality within
the meaning of any constitutional or statutory provision. The faith
and credit of the State, any authorizing subdivision, or any other
county or municipality must not be pledged for the payment of any
securities issued by a district, nor is the State or any
authorizing subdivision or any county or municipality liable in any
manner for the payment of the principal of or interest on any
securities of a district or for the performance of any pledge,
mortgage, obligation, or agreement of any kind whatsoever, that may
be undertaken by a district."
C. Act 490 of 1976, as last amended by Act 519 of 1978, is
further amended by adding the following sections which shall read:
"Section 11A. For the purposes of the act:
(1) The term 'health care facilities' means and includes those
hospital facilities as defined in subsection (d) of Section
44-7-1430 of the 1976 Code;
(2) The term 'public hospital corporation' means any public
authority, corporation, or association or entity organized on a
local or regional basis by or with the consent of any county or
municipality (or any two or more counties or municipalities) and
having the power to own or operate any health care facilities,
including without limitation, any public corporation or authority
heretofore or hereafter organized under the provisions of this act.
Section 11B. All properties owned by a district, whether real,
personal, or mixed, and the income from the properties, all
securities issued by a district and the indentures and other
instruments executed as security therefor, all leases made pursuant
to the provisions of this act, and all revenues derived from these
leases, and all deeds and other documents executed by or delivered
to a district, are exempt from any and all taxation by the State or
by any county, municipality, or other political subdivision of the
State, including, but without limitation, license excise taxes
imposed in respect of the privilege of engaging in any of the
activities in which a district may engage. A district is not
obligated to pay or allow any fees, taxes, or costs to the clerk of
court, the Secretary of State, or the register of mesne conveyances
in any county in respect of its incorporation, the amendment of its
certificate of incorporation, or the recording of any document. The
gross proceeds of the sale of any property owned by the district
and used in the construction and equipment of any health care
facilities for a district is exempt from all other and similar
excise or sales taxes. It is the express intent of this section
that any district authorized under this act incurs no tax liability
to the State or any of its political subdivisions except to the
extent that sales and use taxes may be payable on the purchases of
goods or equipment by the district.
Section 11C. Any municipality or county, any public hospital
corporation, or any other public agency, authority, or body are
authorized to transfer, convey to any district, with or without
consideration any health care facilities or other properties, real
or personal, and all funds and assets tangible or intangible,
including ownership or operation of any health care facilities or
properties and including funds presently held or to be held as a
result of future appropriations, together with all liabilities
relating to assets including hospital bonded indebtedness.
The transfer or conveyance must be authorized by an ordinance or
resolution duly adopted by the governing body of the municipality
or county or by the board of directors or other governing body of
the public hospital corporation, or other public agency, authority,
or body, as the case may be, and it is not necessary, any provision
of law to the contrary notwithstanding, to obtain any certificate
of need, assurance of need, or other similar permit for any
transfer or conveyance. This exemption applies solely to the
initial transfers following a reorganization and does in no event
waive the requirement of a certificate of need after the initial
transfers. In the event of the transfer of any health care
facilities to the district, any hospital tax proceeds, other tax
proceeds and other revenues apportioned or allocated to or for the
benefit of the prior owner or operator of the health care
facilities, or for the patient care at the health care facility
must thereafter be paid to the district so long as the tax is
levied or revenue is raised. Following the transfer, assets will
not be revalued to alter public health care program reimbursement.
Section 11D. A district constitutes an agency of the county to
operate health care facilities and shall receive the proceeds from
any special public hospital tax levied by the authorizing
subdivisions. The reincorporation under Article 16, Chapter 7,
Title 44 of the 1976 Code of any public hospital corporation that
heretofore has been designated as the agency of a county to operate
and maintain public hospital facilities in the counties in no way
impairs or invalidates this designation and the reincorporated
public hospital corporation shall continue as such just as if it
had not been so reincorporated. Nothing in this section, however,
limits any rights or powers otherwise conferred upon a district
pursuant to any other provision of this act or of law."
D. Chapter 7, Title 44 of the 1976 Code is amended by adding:
"Article 16
Incorporation of Health Services Districts
Section 44-7-2150. Health Services Districts established pursuant
to the provisions of Act 490 of 1976 may also incorporate as a
public corporation in the manner provided by this article.
Section 44-7-2151. The terms 'health care facilities' and `public
hospital corporation' for purposes of this article have the same
meanings as provided in Section 11A of Act 490 of 1976. Section
44-7-2152. (a) In order to incorporate a district, any number of
natural persons, not less than three, shall first file a written
application with the governing body of any county or municipality,
or any two or more counties and municipalities eligible to form a
district, which application shall:
(1) recite the name of each county or municipality in the
district with the governing body to which the application is being
filed;
(2) contain a statement that the applicants propose to
incorporate a district pursuant to the provisions of this article;
(3) state that each of the applicants is a duly qualified elector
of the authorizing subdivision, or, if there is more than one, at
least one subdivision thereof; and
(4) request that the governing body of the authorizing
subdivision adopt a resolution declaring that it is wise,
expedient, and necessary that the district be incorporated,
approving its certificate of incorporation, and authorizing the
applicants to proceed to incorporate the district by filing for
record a certificate of incorporation in accordance with the
provisions of this act.
(b) Each application must be accompanied by the certificate of
incorporation of the district and by those other supporting
documents the applicants may consider appropriate.
(c) As promptly as may be practicable after the filing of the
application, the governing body of each authorizing subdivision
with which the application is filed shall review the contents of
the application and the accompanying certificate of incorporation
and shall adopt a resolution either denying the application or
declaring that it is wise, expedient, and necessary and thereby
approving the incorporation of the district.
(d) Any public hospital or corporation may incorporate or
reincorporate under the provisions of this article in the same
manner as other authorities or hospitals are authorized to
incorporate.
Section 44-7-2153. (1) Within forty days following the adoption
of the authorizing resolution, the applicant shall proceed to
incorporate the district by filing for record in the office of the
Secretary of State a certificate of incorporation which shall
comply with the requirements of this article and must be in the
form and executed in the manner provided in this article.
(2) In addition to any other provisions required by this article,
the certificate of incorporation of the district shall state:
(a) all information ordinarily included in the application for
incorporation of corporations incorporated in this State;
(b) the name of each authorizing subdivision together with the
date on which the governing body of the subdivision adopted the
authorizing resolutions;
(c) the method by which the district may be dissolved and
provisions relating to the vesting of title to its assets and
properties upon its dissolution;
(d) any matters relating to the district that the incorporators
may choose to insert that are not inconsistent with this article or
with the laws of this State.
(3) The certificate of incorporation must be signed and
acknowledged by each of the incorporators before a notary public.
(4) When the certificate of incorporation is filed for record,
there must be attached to it:
(a) a certified copy of each authorizing resolution;
(b) a certificate by the Secretary of State that the name of the
district is not identical to that of any other corporation
organized under the laws of the State or so nearly similar thereto
as to lead to confusion or uncertainty.
(5) Upon filing for record the certificate of incorporation and,
the documents required by subsection (4), the district is
incorporated and constitutes a public corporation under the name
set forth in its certificate of incorporation. The Secretary of
State shall record the certificate of incorporation in an
appropriate manner.
(6) The Secretary of State, subject to the requirements of this
article, shall prescribe the exact form of the certificate of
incorporation.
Section 44-7-2154. The certificate of incorporation of any
district incorporated under the provisions of this article, as well
as that of any public hospital or corporation reincorporated under
the provisions of this article, may be amended only upon the board
of the district adopting a resolution proposing an amendment which
amendment is subject to approval of the governing body of each
authorizing subdivision or may be amended upon the initiative of
the governing body of each authorizing subdivision. All these duly
approved amendments must be filed with the Secretary of State in
the same manner as with the original certificate of incorporation.
Section 44-7-2155. The board of directors and officers of the
district as selected in the manner specified in Act 490 of 1976
also constitute the board of directors and officers of the district
when incorporated.
Section 44-7-2156. At any time when the district does not have
any securities outstanding and when there are no other obligations
assumed by the district that are then outstanding, the district may
be dissolved in accordance with its articles of incorporation.
Section 44-7-2157. Upon incorporation, the district has the
following powers which are in addition to those powers, duties, and
authority conferred upon it by Act 490 of 1976:
(1) To lease or otherwise make available any health care
facilities or other of its properties and assets under such terms
and conditions as the board considers appropriate.
(2) To provide instruction and training for and to contract for
the instruction and training of nurses, technicians, and other
technical, professional, and paramedical personnel.
(3) To affiliate with and to contract to provide training and
clinical experience for students of other institutions.
(4) To contract for the operation of any department, section,
equipment, or holdings of the district and to enter into those
contracts which, in its judgement, are in the best interest of the
district.
(5) To assume any obligations of any entity that conveys and
transfers to the district any health care facilities or other
property or interests therein.
(6) To make any expenditure of any monies under its control that
would be considered as ordinary and necessary expenses of the
district within the meaning of state and federal taxation laws.
(7) To provide scholarships for students in training for work in
the duties peculiar to health care.
(8) To enter into affiliation, cooperation, territorial
management, or other similar agreements with other institutions for
the sharing, division, allocation, or exclusive furnishing of
services, referral of patients, management of facilities, and other
similar activities. Nothing contained in this article may be
considered to affect or alter the existing laws as they relate to
the rights, privileges, medical staff membership, or remedies of
physician members of the medical staff of hospitals, hospital
facilities, or health care facilities. No district has the power to
levy taxes.
E. Subsection (d) of Section 44-7-1430 of the 1976 Code, as last
amended by Act 430 of 1980, is further amended to read:
"(d) 'Hospital facilities' means any one or more buildings,
structures, additions, extensions, improvements, or other
facilities, whether or not located on the same or contiguous site
or sites (and including existing facilities), machinery, equipment,
furnishings, or other real or personal property suitable for health
care or medical care; and includes, without limitation, general
hospitals, chronic diseases, maternity, mental, tuberculosis, and
other specialized hospitals; facilities for emergency care,
intensive care, and self-care; clinics and outpatient facilities;
clinical, pathological, and other laboratories, hospital research
facilities; extended care facilities; skilled nursing home
facilities; nursing home facilities; retirement home facilities;
laundries; residences and training facilities for nurses, interns,
physicians, and other staff members; food preparation and food
service facilities; administration buildings, central service, and
other administrative facilities; communication computer, and other
electronic facilities; fire-fighting facilities; pharmaceutical and
recreational facilities; storage space, x-ray, laser, radiotherapy,
and other apparatus and equipment; dispensaries; utilities;
vehicular parking lots and garages; office facilities for hospital
staff members and physicians; and including, without limiting any
of the foregoing, any other health and hospital facilities
customarily under the jurisdiction of or provided by hospitals, or
any combination of the foregoing, with all necessary, convenient,
or related interests in land, machinery, apparatus, appliances,
equipment, furnishings, appurtenances, site preparation,
landscaping, and physical amenities."
SECTION 36
To Amend Section 49-3-40, as Amended, Code of Laws of South
Carolina, 1976, Relating to the Powers and Duties of the Water
Resources Commission, so as to Authorize and Require the Commission
to Review and Approve the Expenditure of Funds Derived From the
U.S. Army Corps of Engineers for Water Resources Related Projects
or Purposes and to Except From Review and Approval Corps of
Engineers Funds Which Must be Expended in a Different Manner
Pursuant to Express Statutory Direction.
A. Section 49-3-40 of the 1976 Code, as last amended by Act 466
of 1976, is further amended by adding:
"(g) The Water Resources Commission, in addition to the
requirements in item (4) of subsection (a), is authorized and
required to review and approve the expenditure of funds derived
from the United States Army Corps of Engineers when any funds are
authorized and appropriated for any water resources related
projects or purposes, including but not limited to the following:
(1) navigation, (2) irrigation, (3) water storage, (4) aquatic weed
management, (5) flood control, (6) salinity control, (7) interstate
water concerns, and (8) any studies, surveys, or analyses performed
by the Corps of Engineers. The review and approval required by this
subsection is not applicable to any Corps of Engineers funds which
must be expended in a different manner pursuant to express
statutory direction."
(B) This section shall take effect on October 1, 1984.
SECTION 37
To Amend Section 57-3-30 of the Code of Laws of South Carolina,
1976, Relating to the Divisions of the Department of Highways and
Public Transportation, so as to Create the Public Transportation
Division and to Authorize the Department to Process all Payments
for Goods and Services for the Interagency Council on Public
Transportation and to Develop a General Public Transportation Plan
and Policy With the Assistance of State Agencies, Political
Subdivisions, Local Government, Transportation Authorities, and
Other Local Public Entities.
Section 57-3-30 of the 1976 Code is amended to read:
`Section 57-3-30. A. The Department must be divided into such
divisions as the Commission or the Chief Highway Commissioner may
prescribe but shall consist of at least four principal divisions;
one of which shall be the engineering division, another the motor
vehicle division, another the law enforcement division, and another
the public transportation division. The motor vehicle division and
the law enforcement division may be combined under one director.
Other ancillary or service divisions may be set up by the
Department as may be necessary for the efficient and economical
operation of the Department and to carry out the functions and
purposes of the Department. The Department is also authorized to
process all payments for goods and services for the Interagency
Council on Public Transportation.
B. The Department is authorized to develop a general public
transportation plan and policy for the State in order to encourage
the efficient development, implementation, operation, evaluation,
and monitoring of public transportation systems, both public and
private. All departments, boards, public authorities, or other
agencies of the State or its political subdivisions, local
government, transportation authorities, and other local public
entities shall cooperate with the Department, provide assistance,
data, and advice upon request."
SECTION 38
To Amend Section 9-9-10, as Amended, Code of Laws of South
Carolina, 1976, Relating to Definitions Pertaining to the
Retirement System of Members of the General Assembly, so as to
Redefine "Earnable Compensation".
Item (13) of Section 9-9-10 of the 1976 Code is amended to read:
"(13) 'Earnable compensation' shall mean forty times the daily
rate of renumeration, plus thirty-six hundred dollars, of a member
of the General Assembly, as from time to time in effect."
SECTION 39
To Provide That the State Budget and Control Board and Joint Bond
Review Committee Shall Determine the Inclusion of Certain Bonds
Within Any Limitation Imposed by Federal Law or Regulation and to
Authorize the Board, After Committee Review, to Promulgate
Regulations Relating to the Determination.
A. By the provisions of Title 4, Chapter 29, of Title 4 (the
Industrial Revenue Bond Act), Chapter 3, of Title 48 (the Pollution
Control Facilities Revenue Bond Act), Article 11 of Chapter 7 of
Title 44 (the Hospital Revenue Bond Act), all of the 1976 Code, and
certain other provisions of South Carolina law, various political
subdivisions and agencies of the State of South Carolina are
authorized or enabled to issue their debt for the benefit of
certain private entities in order to encourage and promote certain
undertakings and activities which promote the public health,
welfare, and economy of the State. There is pending in the Congress
of the United States legislation which, if enacted in its present
form, would impose a maximum dollar limit on the amount of the
debt, referred to as 'private activity bonds', which could be
issued by a state in a given year. The legislation purports to be
effective, retroactively, to all the indebtedness issued subsequent
to December 31, 1983. The legislation also provides that the
inclusion of the indebtedness issued in any state within the
limitation imposed must be determined in a manner as provided by
the legislature of the state. The pendency of the legislation
absent a mechanism for determining the inclusion of debt within the
proposed limit has created uncertainty and difficulty in the
issuance of debt to which the limitation, if imposed, might apply.
In order to remove this uncertainty the General Assembly proposes
to delegate to the State Budget and Control Board and the Joint
Bond Review Committee, if a maximum limit upon the debt is imposed,
the authority to designate which indebtedness is included within
any limits on 'private activity bonds', which may be imposed by
federal law or regulations and to promulgate rules and regulations
as the Board with the approval of the committee may consider
necessary for the purposes.
B. The State Budget and Control Board and the Joint Bond Review
Committee shall develop a plan pursuant to which the Board shall
determine which issues of indebtedness, or portions of
indebtedness, issued by the State of South Carolina or any agency
or political subdivision of the State must be included within any
limitation on 'private activity bonds' or any similar indebtedness,
proposed or imposed by any federal legislation or regulations. The
determination may be made without regard to the date of any
agreements between the issuers and beneficiaries of any
indebtedness, and no priority need be given any issue, issuer, or
beneficiary based on any date.
C. The State Budget and Control Board, after review by the Joint
Bond Review Committee, shall promulgate regulations as it considers
necessary or useful in connection with the authority granted in
this act.
SECTION 40
The State Treasurer Shall Furnish Credit Data and Records to
Rating Services.
In order to maintain the high credit rating of the State, the
State Treasurer shall furnish the rating services, from time to
time, such reports and data as may be required and he considers
appropriate.
SECTION 41
To Amend Section 22 of Part II of Act 151 of 1983, Relating to
Certain Taxes on Alcoholic Liquors, So as to Revise the Effective
Date of the Section and Provide for the Refund of Monies Collected
Prior to the Effective Date.
A. Section 22 of Part II of Act 151 of 1983 is amended by adding
a new item E. to read:
"E. The provisions of this section shall become effective July
1,1983."
B. Any revenues collected under the provisions of Section 22,
Part II, Act 151 of 1983 prior to July 1, 1983, shall be refunded.
SECTION 42
To Amend Section 12-3-145, as Amended, Code of Laws of South
Carolina, 1976, Relating to the Procedure for Obtaining Ad Valorem
Property Tax Exemptions, so as to Eliminate the Requirement for
Annual Reapplication for Tax Exempt Status for the Property of
Certain Charitable or Nonprofit Organizations and Entities.
Subsection B of Section 12-3-145 of the 1976 Code, as last
amended by an act of 1984 bearing ratification number 391, is
further amended to read:
"B. Any tax-exempt property owner or any property owner whose
property may qualify for property exemption shall obtain an
application for the exemption from the commission and shall file
the application for exemption between January first and the last
day of February of each year, containing the information requested
by the commission. The owners of exempt property, as stated in
items (7) and (8) of subsection A and item (17) of subsection B of
Section 12-37-220, shall file the application before the sixteenth
day of the fourth month after the close of the accounting period
regularly employed by the taxpayer for income tax purposes in
accordance with Chapter 7 of Title 12.
Notwithstanding any other provision of law, tax-exempt status is
granted for one year only, and each property owner shall reapply
annually for tax-exempt status. Libraries, churches, parsonages,
and burying grounds requesting tax-exemption status under the
provisions of item (3) of subsection A of Section 12-37-220 for any
of their real or personal property, the Nature Conservancy, Audubon
Society, veterans who are one hundred percent totally and
permanently disabled from a service-connected disability requesting
tax-exempt status under the provisions of item (1) of subsection B
of Section 12-37-220 for their dwelling house, and paraplegics
requesting tax-exempt status under the provisions of item (2) of
subsection B of Section 12-37-220 for their dwelling house, and
organizations and entities requesting tax-exempt status under the
provisions of items (5), (6), (7), (8), (11), (12), (16), (19),
(20), (22), and (24) of subsection B of Section 12-37-220 for any
of their real or personal property shall file an initial
application within the time stipulated by this subsection
enumerating the exempt property but thereafter are not required to
file an additional application for the property unless there is a
change in the status of the property as reported on the initial
application or unless requesting an exemption for property which
was not included on the initial application or on a subsequent
application."
SECTION 43
To Amend Section 2 of Part II of Act 519 of 1980, Relating to the
Income Tax Deduction for Qualified Energy Conservation Expenditures
and Qualified Renewable Energy Source Expenditures, So as to Delete
all References to a deduction and to Qualified Energy Conservation
Expenditures and Related Matters, Provide for an Income Tax Credit
Equal to Twenty-Five Percent of the Purchase Price up to a Maximum
Credit of One Thousand Dollars of all Qualified Renewable Energy
Source Expenditures Made on or after January 1, 1984, Change the
Reference of "Governor's Division of Energy Resources" to "Joint
Legislative Committee on Energy", and Provide for Carrying Over the
Tax Credit Under Certain Circumstances.
(I) Section 2 of Part II of Act 519 of 1980 is amended to read:
"Section 2. A. Notwithstanding any other provision of law and
subject to the conditions prescribed in this section, any taxpayer
as defined in subsection B of this section is allowed a state
income tax credit equal to twenty-five percent of the purchase
price up to a maximum credit of one thousand dollars of all
qualified renewable energy source expenditures as these
expenditures are defined in subsection B of this section.
B. (1) 'Taxpayer' means any individual, fiduciary, or corporation
subject to the Income Tax Act of 1926 (Chapter 7 of Title 12 of the
1976 Code).
(2) 'Qualified renewable energy source expenditure' means an
expenditure made on or after January 1, 1984, by the taxpayer for
renewable energy source property installed in connection with a
residential or nonresidential building:
(a) which is located in the State;
(b) which is used by the taxpayer, or his tenants in a
landlord/tenant relationship, for residential, commercial, or
industrial purposes. 'Qualified renewable energy source
expenditure' includes, but is not limited to, expenditures for
labor costs properly allocable to the on-site preparation,
assembly, or original installation of renewable energy source
property but does not include any expenditure allocable to a
swimming pool used as an energy storage medium or to another energy
storage medium which has a primary function other than energy
storage.
(3) 'Renewable energy source property' means property:
(a) which, when installed in connection with a building,
transmits or uses as an energy source in the building:
(1) solar energy (active and passive systems), biomass
conversion, energy derived from geothermal deposits, the potential
energy of falling or flowing water, (water wheel) to produce
mechanical or electrical energy, or any other form of renewable
energy specified in regulations promulgated by the Tax Commission,
after consultation with the Joint Legislative Committee on Energy,
for the purpose of heating, cooling, or providing hot water for use
within such buildings;
(2) wind energy;
(3) energy from the burning of wood in stoves or furnaces other
than fireplaces;
(b) which is installed by or at the instances of the taxpayer;
(c) which can reasonably be expected to be effective or remain in
operation for at least five years;
(d) which meets the performance and quality standards, if any,
which:
(1) have been prescribed by federal or state law or
regulations;
(2) are in effect at the time of the acquisition of the
property.
C. A taxpayer may claim as an income tax credit all qualified
renewable energy source expenditures made during a taxable year to
the amount authorized in subsection A of this section. If the
amount of the tax credit exceeds the taxpayer's tax liability for
such taxable year, the amount thereof which exceeds such tax
liability may be carried over for tax credit with respect to the
taxpayer's tax liability in the next five succeeding taxable years
until the total amount of the tax credit has been taken.
D. The Tax Commission is authorized to establish procedures and
promulgate regulations in accordance with Act 176 of 1977 for the
administration of this section after consultation with the Joint
Legislative Committee on Energy."
(II) Section 2 of Part II of Act 519 of 1980, as amended, shall
be effective for all tax years beginning after December 31, 1983.
SECTION 44
To Amend Section 12-35-30 of the 1976 Code, Relating to the
Definition of "Gross Proceeds of Sales", so as to Exempt the Use of
New Motor Vehicles Used by a Dealer as a Demonstrator From This
Definition. The second paragraph of Section 12-35-30 of the 1976
Code is amended to read:
"Except for new motor vehicles used by a dealer as a
demonstrator, the term shall also include the reasonable and fair
market value of any tangible personal property previously purchased
at wholesale which is withdrawn or used from the business or stock
and used or consumed in connection with the business or which is
withdrawn from the business or stock and used or consumed by any
person so withdrawing it, except (a) property which has been
previously withdrawn from such business of stock and so used or
consumed and with respect to which property the tax has been paid
because of such previous withdrawal, use, or consumption, and (b)
property which enters into and becomes an ingredient or component
part of tangible personal property or products manufactured or
compounded for sale and not for the personal and private use or
consumption of any person so withdrawing, using, or consuming it,
or (c) property withdrawn from such business or stock for use or
consumption by such business in replacing parts under written
warranty contracts given without charge to the purchaser at the
time of original purchase, provided the tax was paid on the sale of
the part found to be defective or on the sale of the property of
which the defective part was a component, and provided that no
charge for labor or materials is made to the warrantee, and (d)
automobiles withdrawn from the business or stock and furnished
without charge to high schools for use solely in student driver
training programs. This item shall take effect July 1, 1984."
SECTION 45
To Amend Section 12-35-730, Code of Laws of South Carolina, 1976,
Relating to the Account Created to Administer the Additional Two
Percent Sales Tax of the Gross Proceeds from the Rental of
Transient Accommodations, so as to Clarify the Provisions Which
Provide for a Formula for the Increase of the Funds from Which
County Areas are Distributed Monies.
A. Item (a) of Section 12-35-730 of the 1976 Code, as added by an
act of 1984 bearing ratification number 347, is amended to read:
"(a) At the end of each fiscal year and prior to August first a
percentage, to be determined by the State Treasurer, must be
withheld from those county areas collecting four hundred thousand
dollars or more from that amount which exceeds four hundred
thousand dollars from the tax authorized by this article and that
amount must be distributed to assure that each county area receives
a minimum of fifty thousand dollars. The amount withheld from those
county areas collecting four hundred thousand dollars or more must
be apportioned among the municipalities and the county in the same
proportion as those units receive quarterly remittances as provided
in subsection (1) of Section 12-35-710. If the total statewide
collections from the tax imposed by Section 12-35-710 exceeds the
statewide collections for the preceding fiscal year beginning in
fiscal year 1984-85, then this fifty thousand dollar figure must be
increased by a percentage equal to seventy-five percent of the
statewide percentage increase in statewide collections for the
preceding fiscal year. The difference between the fifty thousand
dollar minimum and the actual collections within a county area
shall be distributed to the eligible units within the county area
based on population as determined by the most recent United States
census."
B. Item (b) of Section 12-35-730 of the 1976 Code, as added by an
act of 1984 bearing ratification number 347, is amended to read:
"(b) At the end of each fiscal year and prior to August first,
the State Treasurer must distribute to each county area collecting
more than fifty thousand dollars but less than four hundred
thousand dollars an additional fifteen thousand dollars. If the
total statewide collections from the tax imposed by Section
12-35-710 exceeds the statewide collections for the preceding
fiscal year beginning in fiscal year 1984-85, then this fifteen
thousand dollar figure must be increased by a percentage equal to
seventy-five percent of the statewide percentage increase in
statewide collections for the preceding fiscal year. This amount
must be distributed in the same manner as the fifty thousand
dollars provided in item (a) of this section. The amount paid those
qualified county areas under the provisions of this item must be
paid from the account created under the provisions of this
section."
SECTION 46
To Amend Act 688 of 1976, as Amended, Relating to Cable
Television Companies, so as to Require the Payment of a Fee for the
Use of Highway Rights-of-Way.
Act 688 of 1976, as amended, is further amended by adding
Section 11A to read:
"Section 11A. (a) Cable television companies operating in this
State shall pay an annual fee of ten dollars per mile of State of
South Carolina right-of-way usage. The net revenue derived
therefrom, after payment of the administrative expenses of the
South Carolina Department of Highways and Public Transportation as
specified in subsection (b) below, shall be designated and used for
primary and secondary educational purposes. All such cable
television companies shall make available one six megahertz channel
for the transmissions of the South Carolina Educational Television
Commission.
(b) The Department is authorized to administer the provisions of
this section and to collect from such cable television companies
the annual fees required to be paid and to retain five percent of
the amount so collected to the credit of its accounts. The
Department shall deposit the balance remaining with the State
Treasurer to the credit of the general fund.
(c) The Department is authorized to issue a general continuing
permit to each of such cable television companies which, upon the
reporting by such cable television companies of a proposed
extension of its cable subject to this Act and approval of the same
by the Department, shall apply to each such extension and shall
thereby eliminate the necessity of the issuance of a permit for
each extension.
(d) The Department shall as soon as practicable after the close
of each fiscal year prepare and submit to each such cable
television company a statement for the cumulative total of its
permitted highway right-of-way mileage use.
Such statements shall be payable within thirty days and, if not
paid within thirty days, shall be subject to a penalty of one
percent per month. If payment of any such statement is not made
within six months, the Department may in its discretion rescind any
outstanding permit of such cable television company.
(e) The Department is authorized to initiate appropriate legal
action to enforce the permit and fee requirements of this section
against nonpermitted cable encroachment located within state
highway rights-of-way."
SECTION 47
To Amend Act 628 of 1976, Relating to Sick Leave Policy For Full
Time Public School Employees, So as to Increase From Sixty to
Ninety Days the Amount of Sick Leave Which May be Accumulated, to
Allow the Accrued Sick Leave to Transfer to Another School District
Employing the Employee, and to Require the Costs Incurred in
Implementing the Amendment to be Reported to the State Budget and
Control Board.
A. Sections 1 and 2 of Act 628 of 1976 are amended to read:
"Section 1. All full-time employees of public schools shall
accrue sick leave on the basis of one and one-fourth days of sick
leave for each month of active service or twelve days for nine
months of active service. Sick leave which is accrued but not used
may be accumulated up to ninety days provided that the employees do
not violate their respective contracts. Provisions for the
additional benefits provided for in this Act must be made on the
same basis as existing sick leave benefits.
A school employee using sick leave as provided for in this Act
must not be terminated from employment nor shall any such employee
be terminated during a continuing sick leave of less than
ninety-one days.
The provisions of this Act do not apply to employees of a school
district which provides more liberal sick leave benefits. Any
benefits accrued under school district sick leave policies in
effect prior to July 1, 1976, are not lost as a result of passage
of this Act.
Sick leave accumulated in compliance with this Act is
transferable to any school district in the State by the employee
with the earned leave.
Section 2. For the purposes of this Act "full-time employee"
means any person employed in a position for which certification is
required by the State Department of Education or a person who has
been employed in the school district for five months and works at
least thirty hours per week."
B. School districts shall report to the State Board of Education
costs incurred in implementing subsection A of this section. The
State Department of Education shall report the assembled cost data
to the State Budget and Control Board.