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| Allison Baker Brown, H. Cato Clyborne Cooper Davenport Fair Fulmer Gamble Gonzales Hallman Harrell Haskins Huff Hutson Jaskwhich Keegan Kelley Klauber Koon Lanford Law Littlejohn Marchbanks Meacham Quinn Richardson Riser Robinson Sharpe Shissias Simrill Smith, R. Stille Stone Stuart Sturkie Thomas Townsend Trotter Vaughn Walker Wells Wilkins Witherspoon Wofford Wright Young, A. Young, R.
Those who voted in the negative are:
Alexander, M.O. Anderson Askins Bailey, G. Bailey, J. Baxley Boan Breeland Brown, G. Brown, J. Canty Carnell Cobb-Hunter Cromer Delleney Elliott Farr Felder Govan Harris, J. Harris, P. Hines Hodges Holt Houck Inabinett Jennings Kennedy Kinon Kirsh Martin Mattos McAbee McCraw McElveen McKay McLeod McMahand McTeer Moody-Lawrence Neal Phillips Rhoad Rogers Rudnick Scott Sheheen Smith, D.
Snow Waldrop Whipper Wilder, D. Wilder, J. Wilkes Worley
So, the amendment was rejected.
Reps. KOON, TROTTER and STURKIE proposed the following Amendment No. 39 (Doc Name L:\council\legis\amend\JIC\5654HTC.94), which was rejected.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. Chapter 36, Title 12 of the 1976 Code is amended by adding:
Section 12-36-1010. This article may be cited as the Property Tax Relief Sales Tax Act.
Section 12-36-1020. An additional tax equal to two percent is added to the taxes imposed pursuant to Articles 9, 13, and 17 of this chapter. For all purposes of this title, this additional tax is considered a tax levied pursuant to the South Carolina Sales and Use Tax Act. The department shall prescribe tables establishing the total amount that may be added to the sales price to reflect all tax levied pursuant to this chapter.
Section 12-36-1030. (A) Notwithstanding any other provision of this chapter providing for the distribution of sales, use, and casual excise tax revenues, beginning July 1, 1995, the first two billion one hundred million dollars of the revenue of the taxes imposed by this chapter in a fiscal year must be credited to a separate fund in the State Treasury entitled the Property Tax Relief Fund. Beginning with revenues credited to the fund in fiscal year 1996-97, the amount credited each year must be adjusted by a percentage equal to any consumer price index increase in the twelve months ending on December 31 of the preceding year.
(B) The State Treasurer shall first use the proceeds of the Property Tax Relief Fund to pay the current interest and principal on general obligation bonds and lease payments on certificates of participation in lease-purchase agreements of all counties, municipalities, school districts, and special purpose or public service districts of the State outstanding as of July 1, 1995.
(a) sixty-one and ninety-nine hundredths percent to school districts based on the proportion that the one hundred thirty-five day average daily membership of the district is to the State total one hundred thirty-five day average daily membership;
(b) twenty-five and sixty-four hundredths percent to counties based on the percentage that the population in the unincorporated area of a county is of the total population in unincorporated areas in the State;
(c) twelve and thirty-seven hundredths percent to municipalities based on the percentage that the population of the municipality is of the total municipal population in the State.
(2) Population figures used in this subsection must be figures provided by the annual update of census data.
(D) A county shall allocate a portion of its distribution to any special purpose or public service district in the county if the district imposed a property tax millage for tax year 1994. The allocation must be based on the percentage of the total of county and district property tax revenues for tax year 1994 represented by district property tax revenue for the same year.
(E) Sales, use, and casual excise tax revenues not credited to the Property Tax Relief Fund must be distributed for the purposes and in the proportions applicable for the distribution of such revenues in fiscal year 1993-94.
Section 12-36-1040. For property tax year 1995, the millage imposed by a county, municipality, school district, and special purpose or public service district is reduced by fifty percent over the millage rate imposed by the entity in the prior tax year. After 1995 and until all outstanding general obligation bonds issued by a taxing entity are repaid, no taxing entity may impose a property tax except to avoid default on general obligation bonds of the entity. When all outstanding general obligation bonds of a taxing entity in a county, including county issued bonds are repaid, no property tax may be levied by a county, municipality, school district, special purpose or public service district for any purpose and the office of county assessor and delinquent tax collector, or its equivalent, is abolished.
Section 12-36-1050. After June 30, 1995, no general obligation bonds may be issued pledging property tax revenues for repayment and no bonds pledging any Property Tax Relief Fund revenues for repayment may be
SECTION 2. Section 12-36-2120 of the 1976 Code, as last amended by Section 198, Act 181 of 1993, is further amended to read:
"Section 12-36-2120. Exempted from the taxes imposed by this chapter are the gross proceeds of sales, or sales price of:
(1) tangible personal property or receipts of any business which the State is prohibited from taxing by the Constitution or laws of the United States of America or by the Constitution or laws of this State;
(2) tangible personal property sold to the federal government;
(3) textbooks, magazines, and periodicals used as a part of a course of study in primary and secondary schools and institutions of higher learning, and all books, magazines, and periodicals sold to publicly supported state, county, or regional libraries which are open to the public without charge;
(4) livestock. `Livestock' is defined as domesticated animals customarily raised on South Carolina farms for use primarily as beasts of burden, or food, and certain mammals when raised for their pelts or fur. Animals such as dogs, cats, reptiles, fowls (except baby chicks and poults), and animals of a wild nature, are not considered livestock;
(5) feed used for the production and maintenance of poultry and livestock;
(6) insecticides, chemicals, fertilizers, soil conditioners, seeds, or seedlings, or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard, or garden products or in the cultivation of poultry or livestock feed;
(7) containers and labels used in:
(a) preparing agricultural, dairy, grove, or garden products for sale; or
(b) preparing turpentine gum, gum spirits of turpentine, and gum resin for sale.
For purposes of this exemption, containers mean boxes, crates, bags, bagging, ties, barrels, and other containers;
(8) newsprint paper, newspapers, and religious publications, including the Holy Bible and the South Carolina Department of Agricultures The Market Bulletin;
(9) coal, or coke or other fuel sold to manufacturers, electric power companies, and transportation companies for:
(a) use or consumption in the production of by-products;
(b) the generation of heat or power used in manufacturing tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacturing' includes the activities of a processor;
(d) the generation of motive power for transportation. For the purposes of this exemption, `manufacturer' or `manufacturing' includes the activities of mining and quarrying;
(10) (a) meals or foodstuffs used in furnishing meals to school children, if the sales or use are within school buildings and are not for profit;
(b) meals or foodstuffs provided to elderly or disabled persons at home by nonprofit organizations that receive only charitable contributions in addition to sale proceeds from the meals;
(11) (a) toll charges for the transmission of voice or messages between telephone exchanges;
(b) charges for telegraph messages; and
(c) carrier access charges and customer access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission;
(12) water sold by public utilities, if rates and charges are of the kind determined by the Public Service Commission, or water sold by nonprofit corporations organized pursuant to Sections 33-35-10 to 33-35-170;
(13) fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce. This exemption does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft;
(14) wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property;
(15) gasoline or other motor vehicle fuels taxed at the same rate as gasoline, fuels used in farm machinery, farm tractors, and commercial fishing vessels, and clean alternative transportation fuels as defined in regulation by the South Carolina Department of Revenue and Taxation as defined by the State Energy Office. Gasoline used in aircraft is not exempted by this item;
(16) farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale. This exemption does not include automobiles or trucks;
(18) fuel used exclusively to cure agricultural products;
(19) electricity used by manufacturers, miners, or quarriers to manufacture, mine, or quarry tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacture' includes the activities of processors;
(20) railroad cars, locomotives, and their parts, monorail cars, and the engines or motors that propel them, and their parts;
(21) vessels and barges of more than fifty tons burden;
(22) materials necessary to assemble missiles to be used by the Armed Forces of the United States;
(23) farm, grove, vineyard, and garden products, if sold in the original state of production or preparation for sale, when sold by the producer or by members of the producers immediate family;
(24) supplies and machinery used by laundries, cleaning, dyeing, or pressing establishments in the direct performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;
(25) motor vehicles (excluding trucks) or motorcycles, which are required to be licensed to be used on the highways, sold to a resident of another state, but who is located in South Carolina by reason of orders of the United States Armed Forces. This exemption is allowed only if, within ten days of the sale, the vendor is furnished a statement, from a commissioned officer of the Armed Forces of a higher rank than the purchaser, certifying that the buyer is a member of the Armed Forces on active duty, and a resident of another state;
(26) all supplies, technical equipment, machinery, and electricity sold to radio and television stations, and cable television systems, for use in producing, broadcasting, or distributing programs. For the purpose of this exemption, radio stations, television stations, and cable television systems are deemed to be manufacturers;
(27) all plants and animals sold to any publicly supported zoological park or garden or to any of its nonprofit support corporations;
(28) medicine and prosthetic devices sold by prescription; hypodermic needles, insulin, alcohol swabs, and blood sugar testing strips sold to
(29) Reserved;
(30) office supplies, or other commodities, and services resold by the Division of General Services of the State Budget and Control Board to departments and agencies of the state government, if the tax was paid on the divisions original purchase;
(31) vacation time sharing lease plans as provided by Chapter 32 of Title 27;
(32) natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine, and milk;
(33) electricity, natural gas, fuel oil, kerosene, LP gas, coal, or any other combustible heating material or substance used for residential purposes. Individual sales of kerosene of twenty gallons or less by retailers are considered used for residential heating purposes;
(34) thirty-five percent of the gross proceeds of the sale of modular homes as defined in Section 31-17-20;
(35) motion picture film sold or rented to or by theaters;
(36) tangible personal property where the seller, by contract of sale, is obligated to deliver to the buyer, or to an agent or donee of the buyer, at a point outside this State or to deliver it to a carrier or to the mails for transportation to the buyer, or to an agent or donee of the buyer, at a point outside this State;
(37) petroleum asphalt products, commonly used in paving, purchased in this State, which are transported and consumed out of this State;
(38) hearing aids, as defined by Section 40-25-20(5);
(39) concession sales at a festival by an organization devoted exclusively to public or charitable purposes, if:
(a) all the net proceeds are used for those purposes;
(b) the festival is listed as a special event in the calendar of events provided by the South Carolina Department of Parks, Recreation and Tourism; and
(c) in advance of the festival, its organizers provide the commission, on a form it prescribes, information necessary to insure compliance with this item. For purposes of this item, a `festival' does not include a recognized state or county fair;
(40) containers and chassis, including all parts, components, and attachments, sold to international shipping lines which have a contractual relationship with the South Carolina State Ports Authority and which are used in the import or export of goods to and from this State. The exemption allowed by this item is effective for sales after June 30, 1982;
(42) depreciable assets, used in the operation of a business, pursuant to the sale of the business. This exemption only applies when the entire business is sold by the owner of it, pursuant to a written contract and the purchaser continues operation of the business. The exemption allowed by this item is effective for sales after June 30, 1987.
(43) all supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming or producing motion pictures. For the purposes of this item, `motion picture' means any audiovisual work with a series of related images either on film, tape, or other embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a `motion picture company' means a company generally engaged in the business of filming or producing motion pictures;
(44) electricity used to irrigate crops;
(45) gross proceeds from the sale of building materials, supplies, fixtures, and equipment for the construction, repair, or improvement of or that become a part of a self-contained enclosure or structure specifically designed, constructed, and used for the commercial housing of poultry or livestock.
(46) War memorials or monuments honoring units or contingents of the Armed Forces of the United States or of the National Guard, including United States military vessels, which memorials or monuments are affixed to public property;"
SECTION 3. Section 12-36-2110 of the 1976 Code is repealed.
SECTION 4. This act takes effect July 1, 1995./
Amend title to conform.
Rep. KOON explained the amendment.
Rep. ANDERSON objected to the Bill.
Rep. KOON continued speaking.
Rep. RUDNICK raised the Point of Order that Amendment No. 39 was out of order as it was not germane.
The SPEAKER stated it was germane in the way that it was drafted and he overruled the Point of Order.
Rep. G. BROWN spoke against the amendment.
Reps. WALDROP, WILKES and HASKINS spoke in favor of the amendment.
Rep. GRAHAM spoke against the amendment.
Rep. CARNELL moved that the House do now adjourn.
Rep. KIRSH demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Anderson Carnell Chamblee Cobb-Hunter Elliott Hallman Harris, P. Inabinett McAbee Moody-Lawrence Rudnick Whipper Wilder, D.
Those who voted in the negative are:
Alexander, M.O. Alexander, T.C. Allison Askins Bailey, G. Bailey, J. Baker Baxley Beatty Boan Breeland Brown, H. Canty Cato Clyborne Cooper Corning Cromer Davenport Delleney Fair Fulmer Gamble Gonzales Govan Graham Harrell Harris, J. Haskins Hodges Holt Houck Huff Hutson Jaskwhich Jennings
Keegan Kelley Keyserling Kirsh Klauber Koon Lanford Law Littlejohn Marchbanks Martin Mattos McCraw McElveen McKay McLeod Meacham Neal Neilson Quinn Rhoad Richardson Riser Robinson Rogers Sharpe Sheheen Shissias Simrill Smith, R. Snow Spearman Stille Stone Stuart Sturkie Thomas Townsend Trotter Vaughn Waldrop Walker Wells Wilder, J. Wilkes Wilkins Witherspoon Wofford Worley Wright Young, A.
So, the House refused to adjourn.
Rep. FAIR spoke in favor of the amendment.
Rep. G. BROWN spoke against the amendment.
Reps. CANTY, BAKER and WALKER spoke in favor of the amendment.
The question then recurred to the adoption of the amendment.
Rep. HASKINS demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Bailey, G. Baker Brown, H. Canty Corning Delleney Elliott Fair Fulmer Gamble Gonzales Hallman Harrell Harris, P. Haskins Hutson Kelley Keyserling Klauber Koon Lanford Law Littlejohn
McAbee McElveen McKay Quinn Riser Robinson Sharpe Shissias Smith, R. Stille Stuart Sturkie Thomas Townsend Trotter Waldrop Walker Wilkes Witherspoon Worley Wright
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