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"(1) If a corporation qualifies to use the fee in lieu of property taxes provided in Section Sections 4-29-67 or 4-12-30 and fails to qualify for a credit under this section solely because it is an S corporation, then each of the shareholders of the S corporation qualifies for a nonrefundable credit against taxes imposed pursuant to Section 12-7-210."

D. This section is effective for taxable years beginning after 1995./

Renumber sections to conform.

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

Senator THOMAS objected to further consideration of the Bill.

H. 3416 -- Reps. L. Whipper, Harrell, S. Whipper, Witherspoon, Shissias, Lloyd, Breeland, Dantzler, Hutson and Keyserling: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-101-197 SO AS TO REQUIRE THE REPORTING OF CERTAIN FINANCIAL INFORMATION BY EACH MEDICAL SCHOOL RECEIVING AN APPROPRIATION FROM THE STATE.

Senator PASSAILAIGUE asked unanimous consent to take the Bill up for immediate consideration.

There was no objection.

H. 4008 -- Reps. Govan, Cave, Cobb-Hunter, Stuart, Rhoad and Sharpe: A BILL TO AMEND ACT 346 OF 1975, RELATING TO THE TRICOUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE, SO AS TO REVISE THE COMPOSITION OF THE COMMISSION; TO DELETE THE REQUIREMENT THAT THE CHAIRMANSHIP MUST ROTATE; TO ADD ADDITIONAL POWERS AND DUTIES; TO PROVIDE ADDITIONAL DISTRIBUTION OF COPIES OF THE COMMISSION AUDIT REPORT; AND TO PROVIDE THAT ALL MEMBERS CURRENTLY SERVING ON THE COMMISSION CONTINUE TO SERVE UNTIL THE EXPIRATION OF THEIR CURRENT TERMS.

The Senate proceeded to a consideration of the Bill. The question being the second reading of the Bill.

Senator GREG SMITH proposed the following amendment (4008R001.GS):

Amend the bill, as and if amended, page 3, after line 31 by adding an appropriately numbered SECTION to read:

/SECTION . Chapter 5, Title 61 of the 1976 Code is amended by adding:
"Section 61-5-185. (A) Permits authorized by Section 61-5-180 may be issued to bona fide nonprofit organizations and businesses established and licensed under Section 61-5-50, upon application and payment of the filing and permit fees, as authorized in subsection (B).

(B) Notwithstanding any other provision of law, an organization or business may qualify for the issuance of such permits if:

(1) the applicant is an organization or business that is located east of the intracoastal waterway in an area of the county that adjoins a county that has passed a referendum authorizing the issuance of permits pursuant to Section 61-5-180 and has annual accommodations tax collections in excess of six million dollars;

(2) the annual accommodation tax collections in the county where the applicant is located exceeds five hundred thousand dollars; and

(3) a majority of the qualified electors of the area vote in a referendum in favor of the issuance of the permits. The petition must clearly identify the area of the county for which the referendum is sought.

`Shall the Department of Revenue be authorized to issue temporary permits in the (portion of the unincorporated area of the county) for a period not to exceed twenty-four hours to allow the possession, sale, and consumption of alcoholic liquors in sealed containers of two ounces or less to bona fide nonprofit organizations and business establishments otherwise authorized to be licensed for sales?'

A referendum for this purpose for a given county area may not be held more often than once in forty-eight months. However, nothing in this section shall be construed to affect a referendum held pursuant to Section 61-5-180.

The expenses of any such referendum must be paid by the county or municipality conducting the referendum."/

Amend title to conform.

On motion of Senator GIESE, the Bill was carried over.

S. 800 -- Senator Wilson: A BILL TO AMEND SECTION 33-37-260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AMENDMENTS TO CHARTERS FOR BUSINESS DEVELOPMENT CORPORATIONS, SO AS TO DELETE THE PROVISION PROHIBITING THE CREATION OF NEW CLASSES OF STOCK; TO AMEND SECTION 33-37-410, RELATING TO MEMBERS, STOCKHOLDERS, AND BONDHOLDERS OF THE CORPORATIONS, SO AS TO CLARIFY THE AUTHORIZED INVESTORS AND INVESTMENT LIMITS; TO AMEND SECTION 33-37-450, RELATING TO VOTING BY STOCKHOLDERS AND MEMBERS OF THE

On motion of Senator LEATHERMAN, the Bill was carried over.

H. 3364 -- Reps. Tucker, P. Harris, McAbee and Carnell: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 21 IN TITLE 25, RELATING TO MILITARY, CIVIL DEFENSE, AND VETERANS' AFFAIRS, SO AS TO ESTABLISH THE VETERANS' TRUST FUND OF SOUTH CAROLINA AND PROVIDE FOR ITS POWERS, DUTIES, AND GOVERNANCE; AND TO AMEND THE 1976 CODE BY ADDING SECTION 12-7-2417 SO AS TO PROVIDE A DESIGNATION ON STATE INDIVIDUAL INCOME TAX FORMS ENABLING A TAXPAYER TO MAKE A CONTRIBUTION TO THE VETERANS' TRUST FUND OF SOUTH CAROLINA.

On motion of Senator PASSAILAIGUE, the Bill was carried over.

S. 827 -- Senator Waldrep: A JOINT RESOLUTION TO DIRECT THE DEPARTMENT OF TRANSPORTATION TO NAME THE INTERSECTION OF HIGHWAY 76 AND INTERSTATE 85 IN ANDERSON COUNTY AS "CHARLANTA".

On motion of Senator PEELER, the Resolution was carried over.

THE CALL OF THE UNCONTESTED CALENDAR HAVING BEEN COMPLETED, THE SENATE PROCEEDED TO THE MOTION PERIOD.

H. 3651 -- Rep. H. Brown: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION

On behalf of the Chairmen's Committee, Senator LEATHERMAN moved that the Bill be made a Special Order.

The Bill was made a Special Order in the Chairmen's Committee slot.

H. 3446 -- Rep. Sharpe: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 46-45-70 SO AS TO PROVIDE REQUIREMENTS FOR THE LOCATION OF AGRICULTURAL FACILITIES AND AGRICULTURAL WASTE DISPOSAL AREAS; TO AMEND SECTION 46-45-30, AS AMENDED, RELATING TO THE CIRCUMSTANCES UNDER WHICH AGRICULTURAL FACILITIES AND OPERATIONS ARE NOT NUISANCES, SO AS TO DELETE THE REQUIREMENT THAT THE FACILITY OR OPERATION MUST BE IN OPERATION FOR ONE YEAR OR MORE; AND TO AMEND SECTION 46-45-60, AS AMENDED, RELATING TO LOCAL ORDINANCES PERTAINING TO AGRICULTURAL FACILITIES AND OPERATIONS, SO AS TO

Senator LEATHERMAN moved to recall the Bill from the Committee on Agriculture and Natural Resources.

Senator MATTHEWS raised a Point of Order that inasmuch as the Bill was received by the Senate after the May first deadline, would the motion be subject to a two-thirds vote under the provisions of Rule 48.

The ACTING PRESIDENT stated that the motion to recall was subject to a majority vote and that for the provisions of Rule 48 to apply, the Bill needed to be under consideration when the Point of Order was raised.

A roll call vote was ordered.

Senator MATTHEWS made a Parliamentary Inquiry as to whether or not the motion to recall was a nondebatable motion.

The ACTING PRESIDENT stated that the motion was debatable; however, a roll call vote had been ordered.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Alexander         Bryan            Courson

Courtney          Giese            Holland

Land              Lander           Leatherman

Martin            McConnell        McGill

Mescher           O'Dell           Passailaigue

Peeler            Reese            Rose

Saleeby           Setzler          Stilwell

Thomas            Williams         Wilson

Cork              Ford             Glover

Gregory           Hayes            Jackson



Printed Page 3166 . . . . . Wednesday, May 24,
1995

Matthews          PattersonRichter

Short             Smith, G.        Washington

The Bill was recalled from the Committee on Agriculture and Natural Resources and placed on the Calendar.

I voted not to recall H. 3446 because the Chairman of the Agriculture and Natural Resources Committee was out of the Senate Chamber at the time of the vote. He was presiding over a public hearing on another matter. I believe he should have been given the courtesy of being present for the vote.

At 12:20 P.M., the PRESIDENT assumed the Chair.

Senator MATTHEWS raised a Point of Order under Rule 48 that consideration of the Bill was out of order as the Bill was not received by the Senate prior to May first.

The PRESIDENT stated that the Point of Order was not valid at the present time inasmuch as the Bill, although recalled, was not before the body for consideration and that, when the Bill was on the Calendar and available for consideration, that would be the proper time to raise the Point of Order.

On motion of Senator LEATHERMAN, the Senate agreed to dispense with the Motion Period.

THE SENATE PROCEEDED TO THE ADJOURNED DEBATES.

H. 4138 -- Ways and Means Committee: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-11-145 SO AS TO PROVIDE FOR THE CONTINUING AUTHORITY TO PAY THE EXPENSES OF STATE GOVERNMENT WHEN A FISCAL YEAR BEGINS WITHOUT A GENERAL APPROPRIATIONS ACT FOR THE YEAR IN EFFECT.

On motion of Senator LEATHERMAN, the Bill was carried over.

H. 3901 -- Reps. Harrell, Fleming, Cobb-Hunter, Seithel, A. Young, Limbaugh, Wilkins, Wofford, Hallman, H. Brown, Cain, Cotty, Martin, D. Smith, Fulmer, L. Whipper, Shissias, Quinn, McCraw, Knotts, Stuart, Harrison, Sheheen, Huff, Klauber, Beatty, Limehouse, Whatley, Harwell, Hodges, J. Young, Govan, Herdklotz, Jennings, Richardson, Hutson, Delleney and McElveen: A BILL TO AMEND SECTION 12-51-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REDEMPTION OF REAL PROPERTY SOLD FOR DELINQUENT TAXES, SO AS TO INCREASE THE INTEREST RATE FROM EIGHT TO TWELVE PERCENT IN THE LAST SIX MONTHS OF THE REDEMPTION PERIOD FOR ALL REAL PROPERTY NOT ASSESSED AS OWNER-OCCUPIED RESIDENTIAL PROPERTY.

The Senate proceeded to a consideration of the Bill. The question being the third reading of the Bill.

Senator LEATHERMAN proposed the following Amendment No. 1 (JIC\6033HTC.95), which was adopted:

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

/SECTION __. A. The State Election Commission shall conduct a statewide referendum on November 7, 1995, on the question of raising the sales tax in order to provide property tax relief and phasing out the sales tax on food. The state election laws apply to this referendum, mutatis mutandis. The commission shall canvass the results of the referendum and certify the results to the director of the Department of Revenue and Taxation and the Code Commissioner. The referendum question must read substantially as follows:

"Do you favor raising the statewide sales, use, and casual excise tax rate from five to six percent, in order to exempt food from the sales tax and to grant fifty thousand dollars of the fair market value of each owner-occupied residential property an exemption from all property taxes levied for operating purposes except those levied pursuant to referendum

[] Yes

[] No

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."

B. Chapter 36, Title 12 of the 1976 Code is amended by adding:

Section 12-36-1110. An additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter. Revenue of the tax imposed pursuant to this article must be credited to the Property Tax Relief Fund in the State Treasury, a fund separate and distinct from the general fund of the State.

Section 12-36-1120. The revenues in the Property Tax Relief Fund must be distributed quarterly beginning October first of each year by the Comptroller General to reimburse property taxing jurisdictions a sum equal to that not collected in the jurisdiction for property taxes because of Section 12-37-253. If insufficient revenues are available in the Property Tax Relief Fund to pay the required reimbursements, the Comptroller General shall pay the difference from the general fund of the State. County treasurers and municipal governing bodies where appropriate shall file quarterly reports of estimated revenue losses with the Comptroller General in the manner and at the time the Comptroller General directs. After making any changes necessary to ensure accuracy, the Comptroller General shall make reimbursements based on these estimates. The final accounting for the fiscal year must be filed in the manner provided for homestead exemption reimbursements in Section 12-37-270, mutatis mutandis."

C. Section 12-36-940 of the 1976 Code is amended to read:

"Section 12-36-940. Every retailer may add to the sales price:

(1) no amount on sales of ten cents or less;

(2) one cent on sales of eleven cents and over, but not in excess of twenty cents;

(3) two cents on sales of twenty-one cents and over, but not in excess of forty cents;

(4) three cents on sales of forty-one cents and over, but not in excess of sixty cents;

The inability, impracticability, refusal, or failure to add these amounts to the sales price and collect from the purchaser does not relieve the taxpayer from the tax levied by this article.

A retailer may add the amount of the tax to the sales price and the department shall prescribe tables providing the amount to be added to the sales price consistent with the total rate of the tax."

D. (1) The gross proceeds of sales of tangible personal property delivered after December 31, 1995, in this State, either under the terms of a construction contract executed before January 1, 1996, or a written bid submitted before January 1, 1996, culminating in a construction contract entered into before or after January 1, 1996, are exempt from the tax provided in Section 12-36-1110 of the 1976 Code if a verified copy of the contract is filed with the South Carolina Department of Revenue and Taxation before July 1, 1996.

(2) Notwithstanding the date of general imposition of the tax imposed pursuant to Section 12-36-1110 of the 1976 Code, with respect to services that are regularly billed on a monthly basis, the tax is imposed beginning on the first day of the billing period beginning on or after January 1, 1996.

E. Section 11-11-140(D) of the 1976 Code is amended to read:

"(D) Appropriations from surplus may not be made before the first meeting of the General Assembly following the Comptroller General's closing of the books on the fiscal year in which the surplus occurred and may be appropriated only for nonrecurring purposes. The provisions of this subsection do not apply to appropriations to cover midyear shortfalls in the Property Tax Relief Fund as established pursuant to Article 11, Chapter 36 of Title 12."

F. (1) Article 3, Chapter 37, Title 12 of the 1976 Code is amended by adding:

"Section 12-37-253. In addition to any other homestead exemption allowed by law, fifty thousand dollars of the fair market value of every homestead qualifying for the assessment ratio provided pursuant to Section 12-43-220(c) is exempt from all ad valorem taxes except ad valorem taxes levied as follows:

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