Journal of the House of Representatives
of the Second Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 9, 1996
Page Finder Index
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| Printed Page 2003, Apr. 9
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Printed Page 1990 . . . . . Tuesday, April 9,
1996
Rep. HARRISON, from the Committee on Judiciary, submitted a favorable report, with amendments, on:
H. 4434 -- Rep. Harrison: A BILL TO AMEND SECTION 56-5-2990, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SUSPENSION OF A PERSON'S
DRIVER'S LICENSE FOR DRIVING UNDER THE INFLUENCE OF A CONTROLLED
SUBSTANCE, SO AS TO PROVIDE FOR THE REINSTATEMENT OF THE DRIVER'S LICENSE OF
A PERSON WHOSE LICENSE HAS BEEN SUSPENDED FOR A FIFTH OFFENSE.
Ordered for consideration tomorrow.
Rep. H. BROWN, from the Committee on Ways and Means, submitted a favorable report, with
amendments, on:
H. 4557 -- Rep. Kirsh: A BILL TO AMEND CHAPTER 21, TITLE 12, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO BUSINESS LICENSE TAXES, BY ADDING ARTICLE 24
ENACTING THE BINGO TAX ACT OF 1996 SO AS TO REGULATE THE GAME OF BINGO AND
PROVIDE CIVIL AND CRIMINAL PENALTIES FOR VIOLATIONS; TO AMEND SECTION
12-6-1140, AS AMENDED, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE
INCOME FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO ALLOW THE DEDUCTION
OF BINGO PRIZES AND WINNINGS; TO AMEND SECTION 12-8-530, AS AMENDED, RELATING
TO INCOME TAX WITHHOLDING, SO AS TO EXEMPT BINGO PRIZES AND WINNINGS FROM
WITHHOLDING, TO PROVIDE THAT ALL CURRENT BINGO LICENSES EXPIRE AFTER
SEPTEMBER 30, 1997, TO SAVE PROCEEDINGS UNDERWAY ON OCTOBER 1, 1997, AND
PROVIDE FOR THEIR DISPOSITION UNDER FORMER LAW; TO REPEAL ARTICLE 23,
CHAPTER 21, TITLE 12, RELATING TO BINGO REGULATION; AND TO PROVIDE THAT THE
BINGO TAX ACT OF 1996 TAKES EFFECT OCTOBER 1, 1997.
Ordered for consideration tomorrow.
Rep. H. BROWN, from the Committee on Ways and Means, submitted a favorable report, with
amendments, on:
H. 4825 -- Rep. Boan: A BILL TO AMEND SECTION 12-28-310, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO THE
Printed Page 1991 . . . . . Tuesday, April 9,
1996
TAX ON GASOLINE AND DIESEL FUEL, SO AS TO PROVIDE THAT THE LICENSE TAX
IMPOSED BY THIS SECTION IS IN LIEU OF ALL SALES, USE, OR OTHER EXCISE TAX WHICH
MAY OTHERWISE BE IMPOSED BY ANY MUNICIPALITY, COUNTY, OR OTHER LOCAL
POLITICAL SUBDIVISION; TO AMEND SECTION 12-28-720, RELATING TO THE TAX ON
MOTOR FUELS AND PERFECTION OF THE EXEMPTION FOR IMPORTS, SO AS TO PROVIDE
THE EXEMPTION FOR EXPORTS, RATHER THAN IMPORTS; TO AMEND SECTION 12-28-740,
RELATING TO THE TAX ON MOTOR FUELS AND PERFECTION OF THE EXEMPTION FOR
THE FEDERAL GOVERNMENT AND STATE-OWNED BUSES AND VEHICLES USED IN AN
EDUCATIONAL PROGRAM, SO AS TO CHANGE A STATUTORY REFERENCE REGARDING A
VENDOR'S MAKING APPLICATION FOR A PERMIT PROVIDED FOR BY THIS SECTION; TO
AMEND SECTION 12-28-795, RELATING TO THE TAX ON MOTOR FUELS AND INTEREST ON
REFUND CLAIMS NOT ISSUED WITHIN THIRTY DAYS OF FILING, SO AS TO DELETE THE
EXISTING PROVISIONS OF THIS SECTION AND PROVIDE THAT INTEREST ON A CLAIM FOR
A REFUND MUST BE PAID AT THE RATE AND IN THE MANNER PROVIDED FOR IN SECTION
12-54-25; TO AMEND SECTION 12-28-905, RELATING TO THE TIME FOR PAYMENT OF THE
MOTOR FUEL TAX ON GALLONS OF MOTOR FUEL IMPORTED FROM ANOTHER STATE, SO
AS TO CHANGE CERTAIN STATUTORY REFERENCES WITHIN THIS SECTION; TO AMEND
SECTION 12-28-915, RELATING TO THE TAX ON MOTOR FUELS, THE TAX COLLECTED AND
REMITTED BY THE SUPPLIER, DUE DATE, AND LATE TAXES, SO AS TO PROVIDE THAT A
SUPPLIER SHALL "GIVE NOTIFICATION OF", RATHER THAN "REMIT",
LATE TAXES REMITTED TO THE SUPPLIER BY AN ELIGIBLE PURCHASER; TO AMEND
SECTION 12-28-925, RELATING TO THE COLLECTION OF MOTOR FUEL TAX FROM A
PURCHASER AND THE ELECTION TO DEFER THE TAX PAYMENT, SO AS TO DELETE
CERTAIN PROVISIONS, AND TO PROVIDE THAT FAILURE OF A SUPPLIER OR BONDED
IMPORTER TO COMPLY WITH THE REQUIREMENTS OF THIS SECTION MAY RESULT IN
SUSPENSION OR REVOCATION OF LICENSE; TO AMEND SECTION 12-28-935, RELATING TO
RECISION OF A PURCHASER'S ELIGIBILITY AND ELECTION TO DEFER PAYMENT OF THE
TAX ON MOTOR FUELS, SO AS TO CHANGE A STATUTORY REFERENCE WITHIN THE CODE
SECTION; TO AMEND SECTION
Printed Page 1992 . . . . . Tuesday, April 9,
1996
12-28-940, RELATING TO COMPUTING THE AMOUNT OF THE MOTOR FUEL TAX DUE, SO AS
TO CHANGE A STATUTORY REFERENCE WITHIN THIS SECTION, AND TO SUBSTITUTE
"CREDIT" FOR "DEDUCTION" IN ONE INSTANCE; TO AMEND SECTION
12-28-970, RELATING TO THE IMPOSITION OF A BACKUP TAX EQUAL TO THE TAX IMPOSED
BY SECTION 12-28-310, SO AS TO PROVIDE FOR AN EXEMPTION FROM THE BACKUP TAX
UPON THE DELIVERY IN THIS STATE INTO THE FUEL SUPPLY TANK OF A HIGHWAY
VEHICLE OF "ALTERNATIVE FUELS"; TO AMEND SECTION 12-28-1130, RELATING
TO THE TAX ON MOTOR FUELS AND THE TANK WAGON OPERATOR-IMPORTER LICENSE
AND FEE, SO AS TO PROVIDE THAT "OPERATORS OF TANK WAGONS DELIVERING
PRODUCTS", RATHER THAN "OPERATORS OF TANK WAGON DELIVERY
PRODUCT", INTO THIS STATE MORE THAN TWENTY-FIVE MILES FROM THE BORDER
SHALL APPLY FOR AN IMPORTER'S LICENSE UNDER SECTION 12-28-1125; TO AMEND
SECTION 12-28-1135, RELATING TO THE FUEL VENDOR LICENSE AND FEE, SO AS TO,
AMONG OTHER THINGS, SUBSTITUTE "TRANSPORTER" FOR "CARRIER"
IN ONE INSTANCE AND CHANGE A STATUTORY REFERENCE; TO AMEND THE 1976 CODE
BY ADDING SECTION 12-28-1139 SO AS TO REQUIRE EACH PERSON LIABLE FOR THE TAX
IMPOSED BY SECTIONS 12-28-970 AND 12-28-990(C) WHO IS NOT LICENSED UNDER
SECTIONS 12-28-1100 THROUGH 12-28-1135 TO OBTAIN A MISCELLANEOUS FUEL TAX
LICENSE, AND TO PROVIDE THAT THERE IS NO REGISTRATION FEE FOR THIS LICENSE; TO
AMEND SECTION 12-28-1150, RELATING TO THE TAX ON MOTOR FUELS, FINGERPRINTING,
AND EXEMPTIONS, SO AS TO CHANGE A REFERENCE TO THE TITLE OF AN AGENCY
HEAD; TO AMEND SECTION 12-28-1155, RELATING TO THE REQUIREMENT THAT AN
APPLICATION FOR A LICENSE UNDER CHAPTER 28, TITLE 12, MUST BE FILED WITH A
SURETY BOND OR CASH DEPOSIT, SO AS TO ADD LANGUAGE TO A PROVISION OF THIS
SECTION TO THE EFFECT THAT FUEL VENDORS DEFINED IN SECTION 12-28-1135, OTHER
THAN PERSONS REQUIRED TO BE LICENSED UNDER PROVISIONS OTHER THAN IN THOSE
SECTIONS, AND MISCELLANEOUS FUEL TAX LICENSEES DEFINED IN SECTION 12-28-1139,
ARE EXEMPT FROM THE BONDING REQUIREMENTS; TO AMEND SECTION 12-28-1180,
RELATING TO THE TAX ON MOTOR FUELS, NOTICE
Printed Page 1993 . . . . . Tuesday, April 9,
1996
OF PROPOSED DENIAL OF APPLICATION FOR A LICENSE NOTICE OF SUSPENSION OR
REVOCATION OF LICENSE, AND CERTAIN HEARINGS, SO AS TO PROVIDE FOR THE
SUSPENSION OR REVOCATION OF A LICENSE FOR FAILURE TO COMPLY WITH CHAPTER
28, TITLE 12, AFTER AT LEAST THIRTY DAYS' NOTICE, RATHER THAN TEN DAYS' NOTICE,
TO THE LICENSEE AND A HEARING, IF REQUESTED, PURSUANT TO THE ADMINISTRATIVE
PROCEDURES ACT; TO AMEND SECTION 12-28-1300, RELATING TO THE TAX ON MOTOR
FUELS, VERIFIED STATEMENT BY A SUPPLIER, AND REPORTING OF INFORMATION, SO AS
TO PROVIDE THAT THE REPORTS REQUIRED BY ARTICLE 13 OF CHAPTER 28, TITLE 12,
RATHER THAN BY SECTION 12-28-1300, MUST BE FILED WITH RESPECT TO INFORMATION
FOR THE PRECEDING CALENDAR MONTH "ON OR BEFORE", RATHER THAN
"BEFORE", THE TWENTY-SECOND DAY OF THE CURRENT MONTH, AND TO
CHANGE A STATUTORY REFERENCE WITHIN THIS SECTION; TO AMEND SECTION
12-28-1320, RELATING TO THE TAX ON MOTOR FUELS AND THE REQUIREMENT THAT A
LICENSED TANK IMPORTER MUST FILE A MONTHLY VERIFIED SWORN STATEMENT OF
OPERATIONS, SO AS TO REFER TO AND IMPOSE THE REQUIREMENT OF THIS SECTION
UPON, A "LICENSED TANK WAGON OPERATOR IMPORTER", RATHER THAN A
"LICENSED TANK IMPORTER"; TO AMEND SECTION 12-28-1390, RELATING TO
THE TAX ON MOTOR FUELS AND A FUEL VENDOR'S REPORTS, SO AS TO PROVIDE,
AMONG OTHER THINGS, THAT THE FUEL VENDOR'S ANNUAL REPORT MUST BE FILED
BEFORE FEBRUARY TWENTY-EIGHTH, RATHER THAN "BEFORE JANUARY
TWENTY-FIRST", ANNUALLY FOR THE PRECEDING CALENDAR YEAR; TO AMEND
THE 1976 CODE BY ADDING SECTION 12-28-1395 SO AS TO PROVIDE THAT A PERSON
LICENSED AS A MISCELLANEOUS FUEL TAX LICENSEE IN SOUTH CAROLINA SHALL FILE
MONTHLY A SWORN STATEMENT ON PRESCRIBED FORMS AND FURNISH ANY
INFORMATION CONSIDERED NECESSARY BY THE ADMINISTERING AGENCY FOR THE
ENFORCEMENT OF CHAPTER 28, TITLE 12; TO AMEND SECTION 12-28-1505, RELATING TO
THE TAX ON MOTOR FUELS AND REQUIREMENTS RELATING TO SHIPPING DOCUMENTS,
SO AS TO DELETE A CERTAIN REFERENCE TO "THE SECRETARY OF STATE" AND
SUBSTITUTE "THE DEPARTMENT OF REVENUE
Printed Page 1994 . . . . . Tuesday, April 9,
1996
AND TAXATION OR ITS AGENT"; TO AMEND SECTION 12-28-2110, RELATING TO
SPECIALIZED COMPENSATING FUEL TAXES AND THE FUEL REPLACEMENT TAX, SO AS
TO, AMONG OTHER THINGS, DELETE CERTAIN LANGUAGE AND PROVISIONS, AND TO
REQUIRE THE COLLECTION OF THE TAX IMPOSED BY CHAPTER 28, TITLE 12; TO AMEND
SECTION 12-28-2360, RELATING TO THE TAX ON MOTOR FUELS AND REFUND OF THE
INSPECTION FEE ON PETROLEUM PRODUCTS, SO AS TO PROVIDE FOR PROOF OF CLAIM
BEING SUBMITTED WITHIN THE TIME PERIOD PROVIDED FOR IN SECTION 12-54-85,
RATHER THAN WITHIN SIX MONTHS FROM THE DATE SHOWN ON THE DELIVERY
MANIFEST; TO AMEND SECTION 12-28-2380, RELATING TO THE TAX ON MOTOR VEHICLES,
THE PROVISION THAT MOTOR FUELS USED IN THE OPERATION OF A MOTOR VEHICLE
ARE TAXABLE, AND THE EXEMPTION FOR THE SELLER-USER OF LIQUEFIED PETROLEUM
GAS, SO AS TO PROVIDE THAT ALL MOTOR FUELS PLACED INTO MOTOR VEHICLES FOR
USE IN THEIR OPERATION OR FOR THE OPERATION OF THEIR PARTS OR ATTACHMENTS
ARE SUBJECT TO THE "FEES", RATHER THAN THE "TAX", PROVIDED
FOR IN ARTICLE 23 OF CHAPTER 28, TITLE 12, RATHER THAN "PROVIDED FOR IN
CHAPTER 28, TITLE 12"; TO AMEND SECTION 12-28-2520, RELATING TO THE TAX ON
MOTOR FUELS, REPORTS AND BOND REQUIREMENTS, AND OIL COMPANY BOND
EXEMPTION BASED ON STATEMENT OF ASSETS AND LIABILITIES, SO AS TO PROVIDE
THAT "A MOTOR FUEL LICENSEE", RATHER THAN "AN OIL
COMPANY", MAY FURNISH A STATEMENT OF ASSETS AND LIABILITIES AND THAT IF
IN THE JUDGMENT OF THE ADMINISTERING AGENCY, THE PROPERTY OWNED BY THE
"MOTOR FUEL LICENSEE", RATHER THAN "THE OIL COMPANY", IS
SUFFICIENT TO PROTECT THE STATE IN THE PAYMENT OF ALL "MOTOR FUEL
TAXES", RATHER THAN "GASOLINE TAXES", DUE, A BOND IS NOT
REQUIRED; AND TO REPEAL SECTION 12-28-2510, RELATING TO THE TAX ON MOTOR
FUELS AND THE ANNUAL REPORTING REQUIREMENT OF GALLONS SOLD THROUGH
RETAIL OUTLETS.
Ordered for consideration tomorrow.
Printed Page 1995 . . . . . Tuesday, April 9,
1996
Rep. H. BROWN, from the Committee on Ways and Means, submitted a favorable report, with
amendments, on:
H. 4833 -- Reps. Robinson, Herdklotz, Waldrop, Fulmer, Trotter, Sandifer, Marchbanks, Rice, Haskins
and Harrell: A BILL TO AMEND SECTION 12-28-795, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO INTEREST DUE ON GASOLINE TAX REFUNDS, SO AS TO CORRECT THE
REFERENCE TO THE PROVISIONS ON INTEREST ON TAX OVERPAYMENTS AND
UNDERPAYMENTS; TO AMEND SECTION 12-28-2360, RELATING TO REFUNDS OF GASOLINE
TAX INSPECTION FEES, SO AS TO EXTEND THE GENERAL LIMITATIONS ON THE
ASSESSMENT OF STATE TAXES TO CLAIMS FOR REFUNDS; TO AMEND SECTION 12-37-2680,
AS AMENDED, RELATING TO VALUATION OF MOTOR VEHICLES FOR PURPOSES OF
PROPERTY TAXES, SO AS TO DELETE AN OBSOLETE REFERENCE WITH RESPECT TO THE
AUDITOR'S DUTIES; TO AMEND SECTION 12-43-300, AS AMENDED, RELATING TO APPEALS
OF VALUATION FOR PURPOSES OF THE PROPERTY, SO AS TO DELETE REDUNDANT
PROVISIONS AND CORRECT A REFERENCE; TO AMEND SECTION 12-54-25, RELATING TO
INTEREST ON TAX UNDERPAYMENTS AND OVERPAYMENTS, SO AS TO ALLOW THE
DEPARTMENT OF REVENUE AND TAXATION TO INCREASE FROM FIFTEEN TO THIRTY
DAYS THE TIME FOR WHICH INTEREST MAY BE WAIVED FOR ADMINISTRATIVE
CONVENIENCE; TO AMEND SECTION 12-54-85, RELATING TO LIMITATIONS ON TAX
ASSESSMENTS AND COLLECTIONS, SO AS TO PROVIDE THE DATES WHEN CERTAIN TAXES
ARE CONSIDERED TO HAVE BEEN PAID OR RETURNS FILED; TO AMEND SECTION 12-60-30,
RELATING TO DEFINITIONS FOR PURPOSES OF THE TAX APPEALS, SO AS TO REVISE
DEFINITIONS; TO AMEND SECTION 12-60-40, RELATING TO WAIVER OF TIME LIMITATIONS
FOR PURPOSES OF TAX APPEALS, SO AS TO ALLOW THE DEPARTMENT TO EXTEND ANY
TIME LIMITATIONS; TO AMEND SECTION 12-60-50, RELATING TO THE PROVISIONS
APPLICABLE WHEN TIME PERIODS EXPIRE ON WEEKENDS OR LEGAL HOLIDAYS, SO AS TO
CLARIFY THAT THESE PROVISIONS APPLY TO ALL TAXES; TO AMEND SECTION 12-60-410,
RELATING TO LIMITATIONS ON ASSESSMENTS FOR A TAX PERIOD FOR WHICH A FINAL
ADMINISTRATIVE OR JUDICIAL ORDER HAS BEEN ISSUED, SO AS TO EXEMPT FROM THESE
AN
Printed Page 1996 . . . . . Tuesday, April 9,
1996
ORDER ABATING A JEOPARDY ASSESSMENT OR ASSESSMENT ARISING FROM ADDITIONAL
INTERNAL REVENUE SERVICE ASSESSMENTS; TO AMEND SECTION 12-60-440, RELATING
TO DEFICIENCY ASSESSMENT RESTRICTIONS, SO AS TO PROVIDE ADDITIONAL
EXEMPTIONS FROM THESE RESTRICTIONS; TO AMEND SECTION 12-60-920, RELATING TO
JEOPARDY ASSESSMENTS, SO AS TO PROVIDE FURTHER FOR ASSESSMENTS AND APPEALS
IN THESE CASES; TO AMEND SECTION 12-60-1350, RELATING TO THE EXCLUSIONS OF
APPEALS UNDER THE SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO EXTEND
THESE EXCLUSIONS TO LICENSES SUSPENDED OR REVOKED BY THE CHILD SUPPORT
ENFORCEMENT DIVISION OF THE STATE DEPARTMENT OF SOCIAL SERVICES AND TO
PROVIDE FOR APPEALS OF THESE MATTERS TO BE HANDLED BY THE STATE
DEPARTMENT OF SOCIAL SERVICES; TO AMEND SECTION 12-60-2130, RELATING TO
PROPERTY TAX ASSESSMENT APPEALS OF PROPERTY VALUED BY THE DEPARTMENT OF
REVENUE AND TAXATION, SO AS TO DELETE THE AUTHORITY OF A COUNTY ASSESSOR
TO APPEAL A DEPARTMENTAL DETERMINATION; TO AMEND SECTION 12-60-2150,
RELATING TO CLAIMS FOR REFUND BASED ON PROPERTY TAX EXEMPTIONS, SO AS TO
CHANGE A REFERENCE FROM PROTEST TO CLAIM FOR REFUND; AND TO REPEAL
SECTIONS 12-4-760, 12-47-75, AND 12-54-60, RELATING RESPECTIVELY TO APPEALS TO THE
TAX BOARD OF REVIEW, THE PROPER CREDITING OF TAXES ERRONEOUSLY CREDITED,
AND AUTHORITY OF THE DEPARTMENT OF REVENUE AND TAXATION TO ESTIMATE
TAXES DUE WHEN A REQUIRED REPORT OR RETURN IS NOT FILED.
Ordered for consideration tomorrow.
Rep. H. BROWN, from the Committee on Ways and Means, submitted a favorable report, with
amendments, on:
H. 4834 -- Reps. Robinson, Herdklotz, Waldrop, Sandifer, Fulmer, Trotter, Marchbanks, Rice, Haskins
and Harrell: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY
ADDING SECTION 12-2-75 SO AS TO PROVIDE FOR THE METHOD OF SIGNING INCOME TAX
RETURNS; TO AMEND SECTION 12-4-310, AS AMENDED, RELATING TO DUTIES OF THE
DEPARTMENT OF REVENUE AND TAXATION, SO AS TO REVISE A REFERENCE TO
Printed Page 1997 . . . . . Tuesday, April 9,
1996
THE BOND REQUIREMENT FOR DEPARTMENTAL OFFICERS AND EMPLOYEES; TO AMEND
SECTION 12-6-50, AS AMENDED, RELATING TO SECTIONS OF THE INTERNAL REVENUE
CODE OF 1986 NOT ADOPTED IN THE DETERMINATION OF SOUTH CAROLINA TAXABLE
INCOME, SO AS TO DELETE THE EXCLUSION OF PROVISIONS RELATING TO AN INNOCENT
SPOUSE; TO AMEND SECTION 12-31-60, RELATING TO PENALTIES PROVIDED UNDER THE
INTERNATIONAL FUEL TAX AGREEMENT, SO AS TO MAKE THESE PENALTIES APPLY IN
LIEU OF OTHER PENALTIES AND INTEREST OTHERWISE REQUIRED; TO AMEND SECTIONS
12-36-110, AS AMENDED, 12-36-120, AS AMENDED, 12-36-1710, AS AMENDED, 12-36-2110, AS
AMENDED, AND 12-36-2120, AS AMENDED, RELATING TO THE SOUTH CAROLINA SALES
AND USE TAX ACT, SO AS TO REVISE THE DEFINITIONS OF "RETAIL SALE" AND
"WHOLESALE SALE", CLARIFY A REFERENCE IN AN EXEMPTION UNDER THE
CASUAL EXCISE TAX, REQUIRE LEASES TO BE IN WRITING FOR PURPOSES OF OBTAINING
THE THREE HUNDRED DOLLARS MAXIMUM SALES TAX ON CERTAIN ITEMS, CLARIFY THE
SALES TAX EXEMPTION FOR SUPPLIES REQUIRED BY DIABETICS, AND TO EXEMPT GOODS
PROVIDED TO THE FEDERAL GOVERNMENT WHEN CERTAIN CONDITIONS ARE MET; TO
AMEND SECTION 12-39-260, RELATING TO THE DUTIES OF THE COUNTY AUDITOR, SO AS
TO AUTHORIZE THE DEPARTMENT OF REVENUE AND TAXATION TO APPROVE OTHER
MEANS OF ACCOUNTING FOR AND REPORTING OF REAL ESTATE SALES; TO AMEND
SECTION 12-54-35, RELATING TO THE INNOCENT SPOUSE RULE, SO AS TO PROVIDE THOSE
INSTANCES WHEN THE RULE DOES NOT APPLY; TO AMEND SECTION 12-54-50, AS
AMENDED, RELATING TO THE PENALTY ON A RETURNED CHECK FOR TAXES, SO AS TO
EXTEND THE PENALTY TO ELECTRONIC PAYMENTS AND CLARIFY THIS PENALTY AS AN
ADDITION TO ALL OTHER PENALTIES; TO AMEND SECTION 12-54-90, AS AMENDED,
RELATING TO THE AUTHORITY OF THE DEPARTMENT TO REVOKE LICENSES ISSUED
TAXPAYERS FOR VIOLATIONS OR OMISSIONS, SO AS TO PROVIDE NOTICE BY FIRST CLASS
RATHER THAN CERTIFIED MAIL; TO AMEND SECTION 12-54-210, AS AMENDED, RELATING
TO THE REQUIREMENT TO MAINTAIN RECORDS FOR TAX PURPOSES, SO AS TO EXTEND
THE REQUIREMENT TO LICENSES, FEES,
Printed Page 1998 . . . . . Tuesday, April 9,
1996
AND SURCHARGES AND TO PROVIDE THE CIRCUMSTANCES UNDER WHICH MICROFILM
RECORDS ARE ADEQUATE; TO AMEND SECTION 12-54-227, AS AMENDED, RELATING TO
THE AUTHORITY OF THE DEPARTMENT TO CONTRACT WITH PRIVATE PARTIES TO
COLLECT TAXES, SO AS TO ALLOW THE NOTICE TO TAXPAYERS TO BE MADE BY FIRST
CLASS RATHER THAN CERTIFIED OR REGISTERED MAIL; AND TO REPEAL SECTION
12-6-5040, RELATING TO THE AUTHORITY OF THE DEPARTMENT TO REQUIRE COPIES OF
FEDERAL TAX RETURNS.
Ordered for consideration tomorrow.
Rep. TOWNSEND, from the Committee on Education and Public Works, submitted a favorable report,
with amendments, on:
H. 3803 -- Reps. A. Young, Keegan, Mason, R. Smith, Bailey, Wofford, Klauber, Law, Hutson,
Whatley, Vaughn, Chamblee, Byrd, Gamble, Witherspoon, Lloyd, Limbaugh, Kinon, Littlejohn, Haskins
and Meacham: A BILL TO AMEND SECTION 56-1-40, AS AMENDED, CODE OF LAWS OF
SOUTH CAROLINA, 1976, RELATING TO PERSONS WHO MAY OBTAIN A DRIVER'S LICENSE,
BEGINNER'S PERMIT OR INSTRUCTION PERMIT, SO AS TO REQUIRE APPLICANTS FOR A
BEGINNER'S PERMIT TO MEET THE REQUIREMENTS OF SECTION 56-1-50, TO REQUIRE
APPLICANTS FOR A RESTRICTED DRIVER'S LICENSE TO MEET THE REQUIREMENTS OF
SECTION 56-1-180, AND TO DELETE "INSTRUCTION PERMIT" AND "SECTION
56-1-60"; TO AMEND SECTION 56-1-50, AS AMENDED, RELATING TO OBTAINING A
BEGINNER'S PERMIT, SO AS TO REQUIRE APPLICANTS TO COMPLETE A DRIVER'S
TRAINING COURSE BEFORE BEING ISSUED A BEGINNER'S PERMIT; TO AMEND SECTION
56-1-180, AS AMENDED, RELATING TO A RESTRICTED DRIVER'S LICENSE, SO AS TO
DELETE "INSTRUCTION PERMIT" AND TO REQUIRE APPLICANTS TO COMPLETE
A DRIVER'S TRAINING COURSE BEFORE BEING ISSUED A RESTRICTED DRIVER'S LICENSE.
Ordered for consideration tomorrow.
Printed Page 1999 . . . . . Tuesday, April 9,
1996
Rep. TOWNSEND, from the Committee on Education and Public Works, submitted a favorable report,
with amendments, on:
H. 4447 -- Reps. Meacham, Simrill, Young-Brickell, Vaughn, Allison, Davenport, Rice, Easterday,
Haskins and Lee: A BILL TO AMEND SECTION 59-63-30, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO RESIDENCY AND OTHER ELIGIBILITY REQUIREMENTS OF
CHILDREN TO ATTEND PUBLIC SCHOOLS, SO AS TO DELETE A PROVISION ALLOWING A
CHILD TO ATTEND A PUBLIC SCHOOL IN A PARTICULAR DISTRICT IF THE CHILD OWNS
CERTAIN REAL ESTATE IN THE DISTRICT; AND TO AMEND SECTION 59-63-31, RELATING
TO ADDITIONAL QUALIFICATIONS FOR ATTENDANCE AT PUBLIC SCHOOLS, SO AS TO
CONFORM A REFERENCE IN THE SECTION TO THE REVISED PROVISIONS OF SECTION
59-63-30.
Ordered for consideration tomorrow.
Rep. H. BROWN, from the Committee on Ways and Means, submitted a favorable report, with
amendments, on:
H. 4706 -- Reps. Wilkins, Kennedy, Harrell, Hutson, Neilson, S. Whipper, J. Hines, Harvin, Howard,
Askins, White, Fleming, Jennings, Keegan, Anderson, L. Whipper, M. Hines, Cobb-Hunter, Breeland,
Neal, Young-Brickell, Easterday, J. Harris, Koon, Meacham, J. Young, Harrison, Clyburn, Herdklotz,
Knotts, Inabinett, Wright, Lloyd, Law, Gamble, Delleney, Cave, Govan, H. Brown, Felder, Robinson,
Mason, Carnell, D. Smith, Rice, Sharpe, Boan, Fulmer, Chamblee, Stuart, Shissias, Klauber, T. Brown,
Spearman, Williams, Kinon, Limbaugh, Scott, Riser, McTeer, McElveen, Hodges and Richardson: A
BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE
"SOUTH CAROLINA RURAL DEVELOPMENT ACT OF 1996" INCLUDING
PROVISIONS TO AMEND SECTION 12-10-20, RELATING TO LEGISLATIVE FINDINGS
PERTAINING TO THE ENTERPRISE ZONE ACT, SO AS TO PROVIDE ADDITIONAL FINDINGS;
TO AMEND SECTION 12-10-30, RELATING TO DEFINITIONS UNDER THE ENTERPRISE ZONE
ACT, SO AS TO DELETE THE DEFINITION OF "SERVICES"; TO AMEND SECTION
12-10-40, AS AMENDED, RELATING TO THE DESIGNATION AND CRITERIA OF ENTERPRISE
ZONES, SO AS TO DELETE SPECIFIED CRITERIA AND TO PROVIDE THAT THE AMOUNT OF
BENEFITS ALLOWED IS DETERMINED BY THE
Printed Page 2000 . . . . . Tuesday, April 9,
1996
COUNTY DESIGNATION IN WHICH THE BUSINESS IS LOCATED; TO AMEND SECTION
12-10-50, RELATING TO CRITERIA TO QUALIFY FOR BENEFITS, SO AS TO PROVIDE THAT
THE ENTIRE STATE OF SOUTH CAROLINA IS AN ENTERPRISE ZONE; TO AMEND SECTION
12-10-70, RELATING TO BENEFITS OF QUALIFYING BUSINESSES, SO AS TO REVISE THESE
BENEFITS AND PROVIDE THAT QUALIFYING BUSINESSES ARE ELIGIBLE TO USE SPECIAL
SOURCE REVENUE BONDS; TO AMEND SECTION 12-10-80, RELATING TO JOB
DEVELOPMENT FEES, SO AS TO PERMIT A QUALIFYING BUSINESS TO COLLECT JOB
DEVELOPMENT FEES FOR NEW JOBS CREATED AND FOR OTHER REASONS, TO FURTHER
PROVIDE FOR THE PURPOSES FOR WHICH SUCH FUNDS MAY BE SPENT, TO PROVIDE FOR
THE RETAINAGE OF JOB DEVELOPMENT FEES UNDER CERTAIN CONDITIONS, TO CREATE
THE RURAL INFRASTRUCTURE FUND AND PROVIDE FOR ITS FUNDING, AND TO PROVIDE
THAT ANY STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION MAY PROVIDE
RETRAINING INSTEAD OF ONLY TECHNICAL COLLEGES; TO ADD SECTION 12-10-85 SO AS
TO PROVIDE GUIDELINES FOR THE USES OF THE RURAL DEVELOPMENT FUND; TO
AMEND SECTION 12-10-90, RELATING TO LEVELS OF CAPITAL INVESTMENT OR
EMPLOYMENT IN REVITALIZATION AGREEMENTS, SO AS TO PROVIDE THAT THE COUNCIL
ALONE CAN TERMINATE REVITALIZATION AGREEMENTS; TO AMEND SECTION 12-6-3360,
AS AMENDED, RELATING TO JOBS TAX CREDITS, SO AS TO REVISE THE REQUIREMENTS
AND QUALIFICATIONS FOR JOBS TAX CREDITS; TO AMEND SECTION 12-6-2320, AS
AMENDED, RELATING TO ALLOCATION AND APPORTIONMENT OF A TAXPAYER'S
INCOME, SO AS TO FURTHER DEFINE THE TERM "TAXPAYER" IN REGARD TO A
CONTROLLED GROUP OF CORPORATIONS; TO AMEND SECTION 12-6-3440, AS AMENDED,
RELATING TO TAX CREDITS FOR EMPLOYEE CHILD CARE PROGRAMS, SO AS TO REVISE
THE MANNER IN WHICH THESE TAX CREDITS ARE DETERMINED AND ALLOCATED; TO
AMEND SECTION 12-6-3450, RELATING TO INCOME TAX CREDITS FOR PERSONS
TERMINATED FROM EMPLOYMENT AS A RESULT OF THE CLOSING OF FEDERAL
MILITARY INSTALLATIONS, SO AS TO PROVIDE AN APPLICABLE FEDERAL FACILITY,
RATHER THAN JUST A MILITARY INSTALLATION, MAY RECEIVE THE BENEFITS OF THIS
CREDIT; TO AMEND SECTION 12-6-3470, RELATING TO
Printed Page 2001 . . . . . Tuesday, April 9,
1996
EMPLOYER TAX CREDITS FOR EMPLOYING PERSONS RECEIVING AID TO FAMILIES WITH
DEPENDENT CHILDREN, SO AS TO FURTHER PROVIDE FOR THE COMPUTATION OF AND
REQUIREMENTS FOR THIS CREDIT; TO AMEND SECTION 12-14-30, AS AMENDED, RELATING
TO DEFINITIONS UNDER THE ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT,
SO AS TO DELETE LANGUAGE PERTAINING TO MANUFACTURING FACILITIES THAT HAVE
CLOSED OR EXPERIENCED LAYOFFS AS BEING ELIGIBLE FOR CERTAIN BENEFITS UNDER
THIS ACT; TO AMEND TITLE 12, RELATING TO TAXATION, BY ADDING CHAPTER 12 SO AS
TO ESTABLISH THE REQUIREMENTS FOR AND PROCEDURES UNDER WHICH A TAXPAYER
WHO HAS A GAIN FROM THE SALE OR OTHER DISPOSITION OF A CAPITAL ASSET MAY
DEFER RECOGNITION OF ALL OR A PART OF THE GAIN; TO AMEND SECTION 12-36-70,
RELATING TO THE DEFINITION OF A "RETAILER" AND "SELLER" FOR
PURPOSES OF THE SALES AND USE TAX, SO AS TO REVISE THE EXEMPTION PERTAINING
TO THE FURNISHING OF ACCOMMODATIONS TO TRANSIENTS; TO AMEND SECTION
12-36-920, RELATING TO THE TAX ON ACCOMMODATIONS, SO AS TO EXCLUDE FROM THE
ACCOMMODATIONS TAX THE EXEMPTION PROVIDED IN SECTION 12-36-70; TO AMEND
SECTION 12-36-120, AS AMENDED, RELATING TO THE DEFINITION OF A "SALE AT
WHOLESALE", SO AS TO INCLUDE THE PURCHASE OF PALLETS; TO AMEND SECTION
12-36-2120, AS AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS TO INCLUDE
PALLETS IN THE SALES TAX EXEMPTION FOR PACKAGING MATERIALS; TO AMEND
SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO
FURTHER PROVIDE FOR THE EXEMPTION FOR AIR CARRIER HUB TERMINAL FACILITIES;
TO AMEND SECTION 12-43-300, AS AMENDED, RELATING TO NOTICE OF TAX
REASSESSMENTS AND OBJECTIONS THERETO, SO AS TO FURTHER PROVIDE FOR WHEN
THE TAXPAYER AND THE ASSESSOR ARE BOUND BY THE ASSESSED VALUE OF THE
PROPERTY AND TO MAKE THESE PROVISIONS APPLY TO REASSESSMENTS MADE ON OR
AFTER DECEMBER 31, 1991; TO AMEND SECTION 4-12-30, RELATING TO FEES IN LIEU OF
TAXES AND EXCEPTIONS FOR QUALIFYING INDUCEMENT LEASE AGREEMENTS, SO AS TO
REDEFINE THE TERM "CONTROLLED GROUP", DELETE THE REQUIREMENT
THAT THE BOARD OF ECONOMIC ADVISORS
Printed Page 2002 . . . . . Tuesday, April 9,
1996
DETERMINE THE BENEFITS OF A FEE PROJECT AND PROVIDE INSTEAD THAT THE
COUNTY COUNCIL SHALL DETERMINE SUCH BENEFITS, DELETE THE REQUIREMENT
THAT A RESERVE ACCOUNT BE MAINTAINED, REVISE THE TIME PERIODS TO MEET
CERTAIN REQUIREMENTS AND PROCEDURES REQUIRED TO BE FOLLOWED, REVISE THE
MINIMUM ASSESSMENT RATIOS FOR SPECIFIED QUALIFYING BUSINESSES, ALLOW
REPLACEMENT PROPERTY TO QUALIFY FOR THE FEE UNDER CERTAIN CONDITIONS,
PERMIT THE AMENDING OF INDUCEMENT AGREEMENTS AT ANY TIME WITH
RESTRICTIONS, PROVIDE GUIDELINES FOR THE TRANSFERRING OF FEE PROPERTY,
REVISE CERTAIN INTEREST CHARGES, FURTHER PROVIDE FOR THE DISTRIBUTION OF THE
FEE AND ALLOW A COUNTY TO USE A PORTION OF THE FEE PAYMENT FOR
INFRASTRUCTURE IMPROVEMENTS WITHOUT THE REQUIREMENT OF ISSUING SPECIAL
SOURCE REVENUE BONDS, ALLOW FOR THE TRANSFERRING OF AGREEMENTS RELATED
TO THE FEE AND REQUIRE COUNTY APPROVAL OF THE TRANSFER, AND PROVIDE FOR
OTHER RELATED MATTERS, PERTAINING TO FEES IN LIEU OF TAXES, AND THE
TRANSFERABILITY OF INTERESTS IN THE PROPERTY THE SUBJECT OF THE FEE; TO
AMEND SECTION 4-12-40, RELATING TO THE APPLICABILITY AND EFFECTIVE DATES OF
FEE IN LIEU OF LEASE AGREEMENTS, SO AS TO FURTHER PROVIDE FOR SUCH
APPLICABILITY AND EFFECTIVE DATES; TO AMEND SECTION 4-29-67, AS AMENDED,
RELATING TO FEES IN LIEU OF TAXES FOR INDUSTRIAL DEVELOPMENT PROJECTS, SO AS
TO PROVIDE THAT THE FEE PROVISIONS ARE AVAILABLE FOR INVESTMENTS EXCEEDING
FORTY-FIVE MILLION DOLLARS, TO FURTHER PROVIDE FOR THE DEFINITION OF
"CONTROLLED GROUP" AS IT RELATES TO THE FEE, ALLOW CERTAIN
QUALIFYING BUSINESSES A THIRTY-YEAR MAXIMUM AGREEMENT AND AN EIGHT-YEAR
PERIOD TO MEET MINIMUM INVESTMENT REQUIREMENTS, ALLOW CERTAIN QUALIFYING
BUSINESSES TO QUALIFY FOR A THREE PERCENT ASSESSMENT RATIO, ALLOW FOR THE
AMENDING OF AGREEMENTS AT ANY TIME WITH RESTRICTIONS, ALLOW A COUNTY TO
USE A PORTION OF THE FEE PAYMENT FOR INFRASTRUCTURE IMPROVEMENTS WITHOUT
THE REQUIREMENT FOR ISSUING SPECIAL SOURCE REVENUE BONDS, REVISE CERTAIN
INTEREST CHARGES, FURTHER PROVIDE FOR THE TRANSFERRING OF
Printed Page 2003 . . . . . Tuesday, April 9,
1996
AGREEMENTS AND FEE ASSETS, REQUIRE COUNTY APPROVAL BEFORE TRANSFERS, AND
PROVIDE FOR OTHER RELATED MATTERS PERTAINING TO FEES IN LIEU OF TAXES FOR
INDUSTRIAL DEVELOPMENT PROJECTS.
Ordered for consideration tomorrow.
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| Printed Page 2003, Apr. 9
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