Current Status Introducing Body:Senate Bill Number:417 Primary Sponsor:Waddell Committee Number:98 Type of Legislation:GB Subject:Coin-operated devices, proof of licensing Current Committee:Conference Committee Companion Bill Number:3276 Computer Document Number:JIC/5180.HC Introduced Date:Jan 09, 1991 Date of Last Amendment:May 28, 1992 Last History Body:House Last History Date:Jun 04, 1992 Last History Type:Conference powers granted, appointed Reps. to the Committee of Conference Scope of Legislation:Statewide All Sponsors:Waddell Leatherman Lourie Hayes Type of Legislation:General Bill
Bill Body Date Action Description CMN
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417 House Jun 04, 1992 Conference powers granted, 98
appointed Reps. to the
Committee of Conference
417 Senate Jun 04, 1992 Conference powers granted, 98
appointed Senators to
Committee of Conference
417 Senate Jun 04, 1992 Insists upon amendment
417 House Jun 03, 1992 Non-concurrence in Senate
amendment
417 Senate May 28, 1992 House amendments amended,
returned to House
417 Senate May 27, 1992 Debate interrupted by
adjournment
417 Senate May 20, 1992 Debate interrupted by
adjournment
417 Senate May 06, 1992 Debate interrupted by
adjournment
417 Senate May 05, 1992 Debate interrupted by
adjournment
417 Senate Apr 23, 1992 Debate interrupted by
adjournment
417 Senate Mar 03, 1992 Recommitted to Committee, 06
retaining its place on the
Calendar in status of
Adjourned Debate
417 Senate Jun 06, 1991 Debate interrupted
417 Senate Jun 04, 1991 Debate interrupted by
adjournment
417 House May 16, 1991 Read third time, returned
with amendment
417 House May 15, 1991 Amended, read second time
417 House May 08, 1991 Objection by Representative
417 House Apr 24, 1991 Recalled from Committee 30
417 House Apr 10, 1991 Referred to Committee 30
417 House Apr 10, 1991 Recalled from Committee 25
417 House Feb 20, 1991 Introduced, read first time, 25
referred to Committee
417 Senate Feb 19, 1991 Read third time, sent to House
417 Senate Feb 14, 1991 Amended, read second time,
ordered to third reading with
notice of general amendments
417 Senate Feb 13, 1991 Committee Report: Favorable 06
with amendment
417 Senate Jan 09, 1991 Introduced and read first 06
time, referred to Committee
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Indicates Matter Stricken
Indicates New Matter
HOUSE AMENDMENTS AMENDED
May 28, 1992
S. 417
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 5/28/92--S.
Read the first time January 9, 1991.
TO AMEND SECTION 12-21-2726, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROOF OF LICENSING OF COIN-OPERATED MACHINES AND DEVICES, SO AS TO PROVIDE THAT PROOF OF LICENSING IS THE CONSPICUOUS DISPLAY OF THE LICENSE AT THE MACHINE LOCATION; TO AMEND SECTION 12-21-2738, RELATING TO PENALTIES FOR VIOLATIONS OF LICENSING LAWS FOR COIN-OPERATED MACHINES AND DEVICES, SO AS TO PROVIDE THAT FAILURE TO HAVE THE APPROPRIATE LICENSES ON DISPLAY CONSTITUTES A VIOLATION AND THAT EACH MACHINE IN EXCESS OF THE APPROPRIATE LICENSE DISPLAYED IS A SEPARATE VIOLATION; AND TO REPEAL SECTION 12-21-2732, RELATING TO THE ATTACHMENT OF LICENSES TO MACHINES.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 12-21-2723. (A) No person may maintain or permit to be used on a single place or premises more than nine machines licensed under Section 12-21-2720(3).
(B) No person who maintains a place or premises for the operation of machines licensed under Section 12-21-2720(3) may advertise in any manner for the playing of the machines nor may a person offer or allow to be offered any special inducement to a person for the playing of machines permitted under Section 12-21-2720(3).
(C) No person under twenty-one years of age may play the machines licensed under Section 12-21-2720(3).
(D) No owner, operator, or marketer may be issued a permit by the South Carolina Tax Commission for machines pursuant to Section 12-21-2720(3) unless the owner, operator, or marketer has been a resident of South Carolina for one year. The commission shall require a statement of residency to be filed with the commission as part of the application process for permits issued under Section 12-21-2720(3) on forms and in a manner the commission considers appropriate.
(E) After June 1, 1993, the commission shall not issue a permit to any owner, operator, or marketer for a machine pursuant to Section 12-21-2730(3) unless the machine is equipped with a device or counter for determining the amount of profit a machine has generated.
(F) A person violating subsections (A), (B), or (D) of this section is subject to a fine of up to five thousand dollars to be imposed by the commission. The commission, upon a determination that the violation is wilful, may refer the violation to the Attorney General or to the appropriate circuit solicitor for criminal prosecution, and, upon conviction, the person must be fined not more than ten thousand dollars or imprisoned not more than two years, or both."
SECTION 2. The last paragraph of Section 12-21-2720 of the 1976 Code is amended to read:
"Municipalities may increase the amount charged as license for the operation of the machines over the maximum amounts allowed before March 28, 1956, by a sum not to exceed twenty percent. No municipality or county may limit the number of machines within the boundaries of the municipality or county."
SECTION 3. Section 12-21-2726 of the 1976 Code, as last amended by Act 170 of 1987, is further amended to read:
"Section 12-21-2726. Every person who maintains for use or permits the use of, on any a place or premises occupied by him, any a machine subject to the license imposed by this article shall by way of proof of licensing must have a current license attached to the machine, or alternatively the person shall have in his possession and produce on demand a receipt for a cashier's check, money order, or certified check not more than thirty days old made payable to the order of the South Carolina Tax Commission showing thereon the name or model except that those machines described in and licensed as item (3) machines may by way of proof of licensing have a current license on display at the premises occupied by him showing only the following information:
(1) the type of machine;
(2) the number of machines; and
(3) location showing the address of the machines. The owners of those machines described in and licensed as item (3) machines are specifically allowed to take advantage of those provisions of the United States Code which also authorize a tax credit for state-imposed taxes. For inspection purposes, the license must be displayed conspicuously at the location where the machine is operated."
SECTION 4. Section 12-21-2738 of the 1976 Code is amended to read:
"Section 12-21-2738. Any (A) A person who may not:
(1) fail, neglect, or refuse to comply with the terms and provisions of this article; or who
(2) fails fail to attach the required license to any a machine, an apparatus, a billiard, or a pocket billiard table, as herein required,; or
(3) fail to display conspicuously the required license where a machine is being operated.
(B) A person who violates subsection (A) is subject to a penalty of fifty five hundred dollars for each failure, and the penalty must be assessed and collected by the commission.
(C) For purposes of the violation established pursuant to in item (3) of this section subsection (A), each machine by type in excess of the appropriate license displayed constitutes a separate violation.
(D) In addition to the penalty in this section, an unlicensed machine is considered to have been on location as of June first of the licensing period, and the full annual license amount must be collected."
SECTION 5. A. Article 3, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-238. The South Carolina taxable income of a resident individual who has attained the age of sixty-five years is exempt from the tax imposed pursuant to Section 12-7-210 beginning with the taxable year in which he attains the age of sixty-five years as follows:
(1) for taxable years beginning in 1993, twenty percent of taxable income is exempt;
(2) for taxable years beginning in 1994, forty percent of taxable income is exempt;
(3) for taxable years beginning in 1995, sixty percent of taxable income is exempt;
(4) for taxable years beginning in 1996, eighty percent of the taxable income is exempt;
(5) for taxable years beginning after 1996, one hundred percent of taxable income is exempt. The South Carolina taxable income of a married individual eligible for this exemption who files a joint federal income tax return with a spouse who is not eligible for the exemption must be allocated between the spouses and only that South Carolina taxable income attributable to the eligible spouse is eligible for the exemption. The commission shall prescribe the method of allocation."
B. Upon the approval by the Governor, this section is effective for taxable years beginning after 1992.
SECTION 6. Section 12-21-2720 of the 1976 Code, as last amended by Part II, Section 14A, Act 171 of 1991, is further amended by adding a paragraph at the end to read:
"Notwithstanding any other provision of this article, no license may be issued pursuant to this article for any place or premises in which a majority of the gross income generated by the establishment is derived from any machine or machines described in item (3) of this section."
SECTION 7. This act is effective upon approval by the Governor, except Sections 3 and 4 are effective for licenses issued after May 31, 1993, and except the statement of residency required in Section 12-21-2723(D) of the 1976 Code in Section 1 applies to licenses issued after 1992. The South Carolina Tax Commission shall investigate and determine whether the residency requirement has been met for licenses issued in 1992.