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(16) The Department of Revenue and Taxation shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. The information which must be supplied to counties upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240.

(17) The Department of Revenue and Taxation may promulgate regulations necessary to implement this section.

(B) (1) This subsection is intended to provide an additional and alternative method for the provision of and financing for highways, roads, streets, and bridges, either alone or jointly with the Department of Transportation to the end that these transportation facilities may be undertaken in such manner as may best be calculated to expedite relief of hazardous and congested traffic conditions on the highways in the State, including the authorization for turnpike projects undertaken by the Department of Transportation in Article 9 of Chapter 5 of Title 57.

(2) If the authority enters into a partnership with the Department of Transportation relating to such turnpike facilities, the authority may designate, establish, plan, improve, construct, maintain, operate, and regulate designated highways, roads, streets, and bridges as "turnpike facilities" as a part of the state highway system or any federal aid system whenever the authority determines the traffic conditions, present or future, justifies these facilities. Under such partnership arrangement, the authority may utilize funds available for the maintenance of the state highway system, for the maintenance of any turnpike facility financed pursuant to this chapter. If the authority determines it is feasible to make

(3)) Under the partnership arrangement, the authority may acquire such lands and property, including rights of access as may be needed for turnpike facilities, by gift, devise, purchase, or condemnation by easement or in fee simple as authorized by law on or after the effective date of this chapter for acquiring property or property rights in connection with other state highways.

(4) In designating, establishing, planning, abandoning, improving, constructing, maintaining, and regulating turnpike facilities, the authority may exercise such authorizations as are granted generally to the Department of Transportation by the provisions of other statute law applicable to the state highway system, except as they may be inconsistent with the provisions included in this chapter.

(5) Whenever it becomes necessary that monies be raised for the transportation facilities described in this chapter, the authority may issue toll revenue bonds to provide all or a portion of the cost of these facilities after adopting its resolution setting forth the following:

(a) the toll facility proposed to be constructed;

(b) the amount required for feasibility studies, planning, design, right-of-way acquisition and construction of the toll facility;

(c) a tentative time schedule setting forth the period of time for which the toll shall be imposed;

(d) a debt service table showing the estimated annual principal and interest requirements for the proposed toll revenue bonds;

(e) any feasibility study obtained by the authority relating to the proposed toll facility;

(f) any covenants to be made in the bond resolution respecting competition between the proposed toll facility and possible future highways whose construction would have an adverse effect upon the toll revenues which would otherwise be derived by the proposed toll facility.

(6) In addition to the powers listed above, the authority may in connection with such toll facilities:

(a) fix and revise from time to time and charge and collect tolls for transit over each turnpike facility constructed by it;

(c) control access to turnpike facilities;

(d) to the extent permitted by a bond resolution, expend turnpike facility revenues in advertising the facilities and services of the turnpike facility or facilities to the traveling public;

(e) receive and accept from any federal agency grants for or in the aid of the construction of any turnpike facility;

(f) do all acts and things necessary or convenient to carry out the powers expressly granted in this chapter;

(g) enter into contracts with the Department of Transportation for sharing the cost of building and the revenues derived from the facilities authorized herein and for the operation and maintenance of such facilities.

(C) It is intended that this chapter is an additional and alternative method of financing highway and bridge projects to those already provided under the provisions of the State Highway Bond Act (Section 57-11-210); the State Turnpike Bond Act (Section 57-5-1310 et seq.), the Revenue Bond Act for Utilities (Section 6-21-10 et seq.) and Section 4-9-30(5)."

Renumber sections to conform.

Amend title to conform.

Rep. MARTIN explained the amendment.

Rep. KIRSH raised the Point of Order that Amendment No. 1 was out of order as it was not germane.

Rep. MARTIN argued contra the Point.

The SPEAKER sustained the Point of Order and ruled the amendment out of order.

The Bill was read the second time and ordered to third reading.

The following Bill was taken up.

S. 1251 -- Senators Giese and Wilson: A BILL TO AMEND SECTION 12-45-70, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TIME FOR PAYING PROPERTY TAXES AND THE MANNER OF COLLECTION OF THESE TAXES, SO AS TO AUTHORIZE THE GOVERNING BODY OF A COUNTY BY ORDINANCE TO ALLOW THE PAYMENT OF

The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name L:\council\legis\amend\JIC\5912HTC.94), which was adopted.

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Chapter 45, Title 12 of the 1976 Code is amended by adding:

"Section 12-45-75. (A) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in installments. No installment election is allowed for taxes paid through an escrow account.

The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments.

(B) The governing body of a county may by ordinance provide a discount on all ad valorem taxes on real property located in the county paid in advance of the January fifteenth due date. The ordinance may provide a range of discounts that vary according to the length of the prepayment period."

SECTION 2. This act takes effect upon approval by the Governor./

Amend title to conform.

Rep. KIRSH explained the amendment.

The amendment was then adopted.

Rep. GONZALES proposed the following Amendment No. 3 (Doc Name L:\council\legis\amend\CYY\16195AC.94), which was ruled out of order.

Amend the bill, as and if amended, by adding appropriately numbered sections to read:

/SECTION . Section 5-7-80(2) of the 1976 Code is amended to read:

SECTION . Section 31-15-30(6) of the 1976 Code is amended to read:

"(6) That the amount of the cost of such repairs, alterations or improvements, vacating and closing or removal or demolition by the public officer shall be a lien against the real property upon which such cost was incurred and shall be collectable in the same manner as municipal taxes and has the same priority as municipal taxes upon the filing of a final order of a public officer and

(1) its entry in the judgment rolls of the clerk of court or

(2) the recording of notice of the lien with the Register of Mesne Conveyances."

SECTION . Section 31-15-330(6) of the 1976 Code is amended to read:

"(6) That the amount of the cost of such repairs, alterations or improvements, vacating and closing or removal or demolition by the public officer shall be a lien against the real property upon which such cost was incurred and shall be collectable in the same manner as county taxes and has the same priority as county taxes upon the filing of a final order of a public officer and

(1) its entry in the judgment rolls of the clerk of court or

(2) the recording of the lien with the Register of Mesne Conveyances."/

Renumber sections to conform.

Amend title to conform.

Rep. McTEER raised the Point of Order that Amendment No. 3 was out of order as it was not germane.

The SPEAKER sustained the Point of Order and ruled the amendment out of order.

Amend the bill, as and if amended, by adding appropriately numbered SECTIONS to read:

/SECTION __. Article 25, Chapter 3, Title 56 of the 1976 Code is amended by adding:

"Section 56-3-2335. (A) As used in this section, `research and development business' means a person who manufacturers tires in this State for use as original equipment on new and unused motor vehicles and who conducts research and development activities on tires in conjunction with the person's manufacturing activities in South Carolina.

(B) Upon application and payment of the required fee, the department may issue research and development license plates to a research and development business. The license plates must be designed by the department. License plates issued pursuant to this section must be used exclusively on motor vehicles, including motorcycles, provided by a motor vehicle manufacturer to the research and development business for the purpose of testing and evaluating the performance of the research and development business's tires on the motor vehicle.

(C) Application for research and development license plates must be made by the research and development business on a form prescribed by the department and submitted with proof of the applicant's status as a bona fide research and development business. The cost of each research and development license plate issued is two hundred dollars, of which one hundred sixty dollars must be remitted by the department to the county in which the testing facility of the business is located. Each plate is valid for two years. A maximum of thirty research and development license plates may be issued for the two-year period.

(D) Vehicles with research and development plates may be operated on the state's streets and highways only for the purpose of testing and evaluating the performance of the research and development business's tires on the motor vehicle."

SECTION __. The 1976 Code is amended by adding:

"Section 12-37-2722. This article does not apply to motor vehicles on which is used a research and development license plate issued by the department pursuant to Section 56-3-2335."/

Renumber sections to conform.

Amend title to conform.

Rep. WILKINS explained the amendment.

Rep. J. BAILEY raised the Point of Order that Amendment No. 4 was out of order as it was not germane.

Rep. WILKINS argued contra the Point in stating that both dealt with property tax and it also amended Section 12.

The SPEAKER stated that the amendment dealt with motor vehicle license plates and he sustained the Point of Order and ruled the amendment out of order.

Rep. MARTIN proposed the following Amendment No. 5 (Doc Name L:\council\legis\amend\PT\1294DW.94), which was ruled out of order.

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

/SECTION . (A) In furtherance of the powers granted to the counties of this State pursuant to the provisions of Section 4-9-30, and Section 6-21-10 et seq., of the 1976 Code, each of the counties of this State is authorized, following the public hearing and referendum required in this section to establish transportation authorities to finance the cost of acquiring, constructing, equipping and operating highways, roads, streets and bridges, either alone or in partnership with the South Carolina Department of Transportation.

(B) Title 4 of the 1976 Code is amended by adding:

Section 4-37-10. (A) Subject to requirements of this chapter and the referendum described in Section 4-37-30, the governing body of a county may by ordinance establish a transportation authority with all of the rights and powers described in Section 4-37-20. If a county chooses to finance the cost of highways, roads, streets and bridges alone, the members of the authority board must be appointed by the county governing body in such manner as it determines.

(B) If a county chooses to enter into a partnership with the South Carolina Department of Transportation, the South Carolina Highway Commission shall have designated appointees on the authority board as provided in an intergovernmental agreement to be entered into by the partners.

Section 4-37-20. The board of the authority has all the rights and powers of a public body, politic and corporate of this State including, without limitation, all the rights and powers necessary or convenient to manage the business and affairs of the authority and to take action as it

(1) to have perpetual succession;

(2) to sue and be sued;

(3) to adopt, use and alter a seal;

(4) to make and amend bylaws for regulation of its affairs consistent with the provisions of this chapter;

(5) to acquire, purchase, hold, use, improve, lease, mortgage, pledge, sell, transfer, and dispose of any property, real, personal, or mixed, or any interest in any property, or revenues of the authority as security for notes, bonds, evidences of indebtedness or other obligations of the authority;

(6) to borrow money, make and issue notes, bonds and other evidences of indebtedness; to secure the payment of the obligations or any part by mortgage, lien, pledge, or deed of trust, on any of its property, contracts, franchises or revenues;

(7) to make contracts, including service contracts with a person, corporation or partnership including, without limitation, the South Carolina Department of Transportation, to provide the facilities and services provided herein;

(8) to exercise the powers of eminent domain; and

(9) execute all instruments necessary or convenient for the carrying out of business.

Section 4-37-30. Counties establishing an authority are empowered to impose one or both of the following sources of revenue:

(A) Subject to the requirements of this section, the governing body of a county may by ordinance impose a one percent sales and use tax within its jurisdiction for a specific purpose and for a specific period of time to collect a limited amount of money.

(1) The governing body of a county may vote to impose the tax authorized by this section, subject to a referendum, by enacting an ordinance. The ordinance must specify:

(a) the purpose for which the proceeds of the tax is to be used, which may include projects located within or without, or both within and without, the boundaries of the county imposing the tax and which may include:

(i) highways, roads, streets, and bridges;

(ii) jointly operated projects of the county and the South Carolina Department of Transportation;

(c) the maximum cost of the project or facilities to be funded in whole or in part from proceeds of the tax and the maximum amount of net proceeds to be raised by the tax.

(2) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the optional special sales and use tax in the jurisdiction. The referendum must be held on the Tuesday following the first Monday in November. The commission shall cause the date and purpose of the referendum to be published once a week for four consecutive weeks immediately preceding the date of the referendum, in a newspaper of general circulation in the jurisdiction. A public hearing must be conducted at least fourteen days prior to the referendum, after publication of a notice setting forth the date, time, and location of the public hearing. The notice shall be published in a newspaper of general circulation in the county at least fourteen days prior to the date fixed for the public hearing.

(3) A separate question must be included on the referendum ballot for each purpose and the question must read substantially as follows:
`Must a special one percent sales and use tax be imposed in (county) for not more than (time) to raise the amounts specified for the following purposes:

(1) $_________________ for _________________

Yes _______

No _______

(2) etc.'

In addition, if the county seeks to pledge revenues from the optional special sales and use tax to the repayment of general obligation bonds to be issued for projects authorized herein, there shall be an additional referendum question on the authorization of such bonds so that the exemption provided in Article X, Section 14(6) of the South Carolina Constitution may be made applicable.

(4) All qualified electors desiring to vote in favor of imposing the tax for a particular purpose shall vote `yes' and all qualified electors opposed to levying the tax for a particular purpose shall vote `no'. If a majority of the votes cast are in favor of imposing the tax for one or more of the specified purposes, then the tax is imposed as provided in this section; otherwise, the tax is not imposed. A subsequent referendum on this question must not be held more than once in twelve months. The election commission shall conduct the referendum under the election laws of this

(5) The tax terminates on the earlier of:

(a) the final day of the maximum time specified for the imposition; or

(b) the end of the calendar month during which the Department of Revenue and Taxation determines that the tax has raised revenues sufficient to provide the county net proceeds equal to or greater than the amount specified as the amount to be raised by the tax.

(6) When the optional sales and use tax is imposed for more than one purpose, the governing body of the jurisdiction authorizing the referendum for the tax shall determine the priority for the expenditure of the net proceeds of the tax for the purposes stated in the referendum.

(7) Amounts collected in excess of the required proceeds must first be applied, if necessary, to complete a project for which the tax was imposed; otherwise, the excess amounts must be credited to the general fund of the jurisdiction imposing the tax.

(8) The tax levied pursuant to this section must be administered and collected by the Department of Revenue and Taxation in the same manner that other sales and use taxes are collected. The department may prescribe the amounts which may be added to the sales price because of the tax.

(9) The tax authorized by this section is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable jurisdiction which are subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this section. The gross proceeds of the sale of food which may lawfully be purchased with United States Department of Agriculture food stamps is exempt from the tax imposed by this section. The tax imposed by this section also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12.

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