| Printed Page 1010, Mar. 12 | Printed Page 1030, Mar. 12 |

The following Bill having been read the second time with notice of general amendments was ordered placed on the third reading Calendar:

H. 3271 -- Reps. Richardson, Vaughn, McKay, Harvin, Limbaugh, Lloyd, Bailey, Cain, Sandifer, Walker, Baxley, Chamblee, Wofford, A. Young, Shissias, Stuart, Dantzler, Thomas, Keyserling, Jennings, Wells, Tucker, Harrison and Spearman: A BILL TO AMEND SECTION 16-9-340, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE OFFENSE OF INTIMIDATING COURT OFFICIALS, JURORS, OR WITNESSES, SO AS TO INCREASE THE PENALTIES FOR VIOLATIONS.

H. 3897 -- Rep. Sharpe: A BILL TO REPEAL SECTIONS 50-17-230 AND 50-17-235, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO NONRESIDENT AND RESIDENT GIGGING LICENSES IN GAME ZONE 11.

The Committee on Fish, Game and Forestry proposed the following amendment (3897R001.FGF), which was adopted:

Amend the bill, as and if amended, page 1, by striking SECTION 1 in its entirety and inserting in lieu thereof the following:

/SECTION 1. Sections 50-17-230, 50-17-235, 50-19-2810, 50-19-2820, 50-19-2830, 50-19-2840, and 50-19-2850 of the 1976 Code are repealed./.

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

THE CALL OF THE UNCONTESTED CALENDAR HAVING BEEN COMPLETED, THE SENATE PROCEEDED TO THE INTERRUPTED DEBATE.

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 adoption of Amendment No. 26A (3901R071.AGW) proposed by Senators WILSON, THOMAS, RUSSELL and RYBERG and previously printed in the Journal of Thursday, March 7, 1996.

Senator BRYAN argued contra to the adoption of the amendment.

At 12:34 P.M., the PRESIDENT assumed the Chair.

Senator BRYAN continued arguing contra to the adoption of the amendment.

Senator HOLLAND asked unanimous consent to make a motion, with Senator BRYAN retaining the floor, that the Senate stand in recess until 3:00 P.M.

Senator RYBERG objected.

On motion of Senator BRYAN, debate was interrupted by recess.

At 12:47 P.M., on motion of Senator BRYAN, the Senate receded from business until 3:00 P.M.

The Senate reassembled at 3:23 P.M. and was called to order by the PRESIDENT.

The following were introduced:

H. 4722 -- Rep. Tucker: A CONCURRENT RESOLUTION EXPRESSING THE SORROW OF THE MEMBERS OF THE GENERAL ASSEMBLY AT THE DEATH OF MR. ROBERT MCDUFFIE HAMMOND II, OF ANDERSON, AND EXTENDING SYMPATHY TO HIS FAMILY AND MANY FRIENDS.

The Concurrent Resolution was adopted, ordered returned to the House.

H. 4723 -- Rep. Tucker: A CONCURRENT RESOLUTION TO EXPRESS APPRECIATION AND GREAT PRIDE OF THE MEMBERS OF THE GENERAL ASSEMBLY OF THE STATE OF SOUTH CAROLINA TO ANDERSON AREA MEDICAL CENTER OF ANDERSON COUNTY FOR RECEIVING THE HIGHEST RANKING GIVEN BY THE JOINT COMMISSION ON ACCREDITATION OF HEALTH CARE ORGANIZATIONS BY EARNING "ACCREDITATION WITH COMMENDATION".

The Concurrent Resolution was adopted, ordered returned to the House.

The Concurrent Resolution was adopted, ordered returned to the House.

H. 4725 -- Reps. Tucker and P. Harris: A CONCURRENT RESOLUTION EXPRESSING THE CONGRATULATIONS OF THE MEMBERS OF THE GENERAL ASSEMBLY OF THE STATE OF SOUTH CAROLINA TO E. STEVE DARBY OF ANDERSON COUNTY UPON BEING NAMED THE 1995 SMALL BUSINESS PERSON OF THE YEAR BY THE ANDERSON COUNTY CHAMBER OF COMMERCE.

The Concurrent Resolution was adopted, ordered returned to the House.

H. 4731 -- Rep. Harvin: A CONCURRENT RESOLUTION RECOGNIZING AND SALUTING DIRECTOR GENERAL STANLEY KAO FOR HIS MANY CONTRIBUTIONS TO CULTURAL UNDERSTANDING AND COOPERATION BETWEEN AMERICANS AND THE PEOPLE OF THE PROVINCE OF TAIWAN, REPUBLIC OF CHINA, AND WISHING HIM SUCCESS IN HIS NEW POST IN MALAYSIA.

The Concurrent Resolution was adopted, ordered returned to the House.

H. 4733 -- Reps. Robinson and Rice: A CONCURRENT RESOLUTION TO CONGRATULATE WILL EMERSON OF EASLEY, 1995-96 GOVERNOR OF PALMETTO BOYS STATE, FOR HIS SUCCESSFUL TENURE IN THIS OFFICE AND FOR HIS OUTSTANDING REPRESENTATION OF SOUTH CAROLINA WHILE SERVING AS GOVERNOR.

The Concurrent Resolution was adopted, ordered returned to the House.

S. 1035 -- Senators McGill, Alexander, Boan, Bryan, Cork, Courson, Courtney, Drummond, Elliott, Fair, Ford, Giese, Glover, Gregory, Hayes, Holland, Jackson, Land, Lander, Leatherman, Leventis, Martin, Matthews, McConnell, Mescher, Moore, O'Dell, Passailaigue, Patterson, Peeler, Rankin, Reese, Richter, Rose, Ryberg, Saleeby, Setzler, Short, Greg Smith, J. Verne Smith, Thomas, Waldrep, Washington and Wilson: A BILL TO AMEND SECTION 4-9-55, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT NO

Senator DRUMMOND asked unanimous consent to make a motion to recall the Bill from the Committee on Judiciary.

There was no objection.

On motion of Senator DRUMMOND, with unanimous consent, the Bill was referred to the Committee on Finance.

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 resumed consideration of the Bill. The question being the adoption of Amendment No. 26A (3901R071.AGW) proposed by Senators WILSON, THOMAS, RUSSELL and RYBERG and previously printed in the Journal of Thursday, March 7, 1996.

The amendment was later carried over.

Senator WILSON moved that Amendment No. 26A be adopted.

On motion of Senator SHORT, at 3:50 P.M., Senator ROSE was granted a leave of absence for the balance of the day.

On motion of Senator RYBERG, at 3:52 P.M., Senator RICHTER was granted a leave of absence for today.

Senator LAND moved to carry over the amendment.

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

Alexander           Boan                Bryan
Cork                Courtney            Drummond
Ford                Glover              Hayes
Holland             Jackson             Land
Lander              Leatherman          Martin
McConnell           McGill              Mescher
Moore               O'Dell              Passailaigue
Patterson           Peeler              Reese
*Richter            *Rose               Short
Smith, J.V.         Waldrep             Washington

Courson              Fair                 Giese
Gregory              Russell              Ryberg
Setzler              Smith, G.            Wilson

*These Senators were not present in the Chamber at the time the vote was taken and the votes were recorded by the leave of the Senate, with unanimous consent.

Amendment No. 26A was carried over.

We agree with the limitation concepts in the amendment, but also favor a referendum on the limitations so that this is the purest form of home rule possible.

We note that the amendment does not exempt solid waste fees from the limitation and we do not know the contractual consequences on the Charleston Solid Waste Facility if it does not. Lastly, a 2% ceiling is placed on the Accommodations Tax in Charleston by the amendment, but a 3% cap is placed on Greenville's taxes. We are informed that our industry will agree to a 4% cap to help offset the costs of the tourist industry. There are other amendments, so we agree to carry over the amendment to see if we can adopt an amendment more conducive to the affairs in Charleston.

I failed to vote on the motion to carry over Amendment 26A to H. 3901 on Tuesday, March 12, 1996, because I was participating in a subcommittee meeting of the House Medical, Military, Public and Municipal Affairs Committee regarding S. 119, a Bill sponsored by me. I would have voted to carry over this amendment because, in addition to my general agreement with the Statement of Senators McConnell and Passailaigue, I am concerned about uncertainty, inequities and other problems caused by the amendment with regard to Dorchester and Berkeley counties, and various municipalities. It is better to consider a more problem-free amendment.

On Tuesday, March 12, 1996, I was granted leave to be absent from the Senate for the day. It was necessary that I attend two meetings concerning road needs in Charleston County. In the morning I met with the Highway Commissioner for the First Congressional District and in the evening I met again with the commissioner and also with the Mayor and members of Town Council of the Town of Mount Pleasant.

Senator MOORE asked unanimous consent to make a motion to take up Amendment No. 38 for immediate consideration, to be granted leave to explain this amendment prior to the document being placed on the desk and to have the amendment, when available, distributed to the members.

There was no objection.

Senators MOORE, McCONNELL, J. VERNE SMITH, COURSON, GIESE, PASSAILAIGUE, MESCHER, O'DELL, WASHINGTON, ROSE, GLOVER, FORD and PATTERSON proposed the following Amendment No. 38 (3901R099.TLM), which was adopted, as amended:

Amend the bill, as and if amended, page 1, line 22 by striking PART I in its entirety and inserting in lieu thereof the following:

SECTION 1. A. The State Election Commission shall conduct a statewide referendum on November 5, 1996, on the question of raising the sales tax in order to provide property tax relief. 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 and to set aside the proceeds of the additional one percent to provide for five specific tax relief programs which are: (1) providing for a maximum refundable individual income tax credit of seventy-five dollars per return with each state return filed; (2) granting owner-occupied residential property an exemption from all property taxes levied for operating purposes except those levied pursuant to referendum and those levied by special purpose or public service districts, county special tax districts, and for debt service; (3) increasing the depreciation allowance on business personal property; (4) phasing-out the income tax on state residents that have attained the age of sixty-five; and (5) decreasing the income tax on certain incorporated and unincorporated businesses?

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. This SECTION takes effect upon approval by the Governor.

SECTION 2. Article 5, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-525. On each individual tax return filed, there is allowed a refundable credit against the tax imposed pursuant to Section 12-6-510 in an amount equal to seventy-five dollars. This credit is reduced by five dollars for each one thousand dollars of taxable income in excess of one

SECTION 3. Article 9, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-1165. Beginning with the taxable year in which a resident individual attains the age of sixty-five, his taxable income is exempt from the tax imposed pursuant to Section 12-6-510 as follows:

(1) for taxable years beginning in 1997, twenty percent of taxable income is exempt;

(2) for taxable years beginning in 1998, forty percent of taxable income is exempt;

(3) for taxable years beginning in 1999, sixty percent of taxable income is exempt;

(4) for taxable years beginning in 2000, eighty percent of taxable income is exempt;

(5) for taxable years beginning after 2001, one hundred percent of taxable income is exempt. The 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 taxable income to the eligible spouse is eligible for the exemption. The department shall prescribe the method of allocation."

SECTION 4. A. Section 12-6-1140 of the 1976 Code, as last amended by Act 76 of 1995, is further amended by adding at the end:

"(8) Twenty-eight and one-half percent of amounts otherwise subject to tax under Section 12-6-510 received by or attributed to a taxpayer as a result of the taxpayer's status as a:

(1) shareholder of a subchapter `S' corporation;

(2) partner in a partnership; or

(3) member of a limited liability company.

No deduction is allowed under this item for a guaranteed payment to a partner for personal services rendered by the partner for the partnership."

B. This section applies to taxable years beginning after 1996.

SECTION 5. 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;

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."

SECTION 6. 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 7. A. The gross proceeds of sales of tangible personal property delivered after June 30, 1997, in this State, either under the terms of a construction contract executed before July 1, 1997, or a written bid submitted before July 1, 1997, culminating in a construction contract entered into before or after July 1, 1997, 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 January 1, 1998.

B. 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 July 1, 1997.

SECTION 8. A. In each county in which is imposed the local option sales tax, a county governing body, by majority vote, may cause the referendum provided in Section 4-10-35 of the 1976 Code to be held at the time of the general election in 1996 and at the time of the general

| Printed Page 1010, Mar. 12 | Printed Page 1030, Mar. 12 |

This web page was last updated on Monday, June 29, 2009 at 1:56 P.M.