(1) in response to a natural or environmental emergency as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no longer exists, millage rate and fee rates must return to the rates immediately preceding the emergency;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution, or to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment.
(B) Notwithstanding any other provision of law, the millage rate and fee rates may also be increased upon a two-thirds vote of the governing body. Any new sources of revenues for any purposes must be approved by a two-thirds vote of the governing body of the municipality. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restrictions contained in this section do not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contacts as provided in Section 48-52-670.
(D) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in Section 4-9-142(E), except that the rollback millage may be increased by the percentage increase in the consumer price index, based on the southeastern average, for the year immediately preceding the year of reassessment values implementation. The millage rate and fee rates also may be increased for the year of reassessment values implementation upon a two-thirds vote of the governing body. However, if the governing body has fewer than six members, a three-fifths vote is required."
"Section 6-1-60. (A) The governing body authorized by law to levy special purpose or public service district taxes may not increase the millage rate and fee rates imposed for any purpose above the rate imposed for such purpose for the prior tax year. The millage rate, however, may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitation upon millage rate increases contained in this subsection and only to the extent authorized by law on the effective date of this section, the governing body authorized by law to levy special purpose or public service district taxes may increase the millage rate for the following purposes:
(1) in response to a natural or environmental emergency as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no longer exists, millage rate and fee rates must return to the rates immediately preceding the emergency;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of special purpose or public service district funds, personnel, facilities, or equipment.
(B) The millage rate also may be increased upon a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. Any new sources of revenues for any purpose must be approved by a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) Notwithstanding any other provision of law, the restrictions contained in this section do not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account.
(D) The provisions of this section do not and may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a special purpose or public service district to the extent those limitations are more restrictive than the provisions of this section.
(E) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in Section 4-9-142(E), except that the rollback millage may be increased by the
SECTION 5. A. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-85. Municipalities, counties, or special purpose or public service districts may not impose any taxes or fees on individuals, corporations, or other business entities except those fees or taxes enacted before December 31, 1995, or those fees or taxes expressly authorized by the General Assembly. This section does not affect the enactment by a county or municipality of an accommodations tax in addition to the tax provided in Section 12-36-2630(3) prior to March 30, 1996."
B. This SECTION takes effect upon approval by the Governor.
SECTION 6. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) Except as provided in this section, the governing body authorized by law to levy school taxes may not increase the millage rate imposed for any purpose above the rate imposed for such purposes for the prior tax year.
(B) The millage rate may be increased by the percentage increase in the consumer price index based upon the southeastern average or to meet the minimum required local Education Finance Act inflation factor as projected by the State Budget and Control Board, Division of Research and Statistics, and the per pupil maintenance of effort requirement of Section 59-21-1030. Notwithstanding the limitation upon millage rate increases contained in this subsection, the millage rate also may be increased for the following purposes:
(1) in response to a natural or environmental emergency as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no longer exists, millage rate and fee rates must return to the rates immediately preceding the emergency;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of school district funds, personnel, facilities, or equipment.
(D) The restrictions contained in this section do not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contacts as provided in Section 48-52-670.
(E) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in Section 4-9-142(E), except that the rollback millage may be increased by the percentage increase in the consumer price index, based on the southeastern average, for the year immediately preceding the year of reassessment values implementation. The millage rate also may be increased during the year of reassessment values implementation upon a two-thirds vote of the governing body. However, if the governing body has fewer than six members, a three-fifths vote is required.
(F) The provisions of this section do not and may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a school district to the extent those limitations are more restrictive than the provisions of this section.
(G) The provisions of this section do not apply to a school district in which any increase in the ad valorem school tax levy for a tax year must be approved by the qualified electors of the school district in a referendum."
SECTION 7. A. There is created the Taxation Issues Task Force consisting of the chairman, or his designee, of the House Ways and Means Committee; the chairman, or his designee, of the Senate Finance Committee; and the following members to be appointed by the Governor, including one member as chairman of the task force:
(1) an individual who represents the interest of county governments;
(2) an individual who represents the interest of municipal governments;
(3) a prominent member of the public education community;
(4) a prominent member of the business community;
(5) a member of a taxpayers' rights organization;
B. The Taxation Issues Task Force shall:
(2) seek fair and equitable solutions to the conflicts relating to these issues by conducting research and compiling data which must include input from the taxpayers of the State;
(3) report its findings to the General Assembly no later than March 1, 1997.
C. The members of the task force shall receive the mileage, subsistence, and per diem allowed by law for members of state boards, committees, and commissions.
D. The Governor and the chairmen of the House Ways and Means Committee and the Senate Finance Committee shall jointly designate staff from each of their offices to provide necessary administrative, legal, and research services for the task force, and to the extent practical, use the personnel of appropriate state agencies and commissions with such administrative and legal resources. The Governor's office, the House Ways and Means Committee, and the Senate Finance Committee shall share pro rata the expenses of the task force.
E. The provisions of this SECTION shall remain in force until the task force completes and submits to the General Assembly the report required in subsection B (3).
SECTION 8. Upon approval by the Governor, this PART takes effect July 1, 1997, or as otherwise provided, but only upon the certification of the State Election Commission to the Code Commissioner and the Department of Revenue and Taxation of a majority "yes" vote in the referendum provided by SECTION 1 of this PART./
Amend title to conform.
Senator PASSAILAIGUE explained the amendment.
At 4:09 P.M., Senator MARTIN assumed the Chair.
Senator PASSAILAIGUE continued arguing in favor of the adoption of the amendment.
Senator LAND spoke on the amendment.
At 4:26 P.M., the PRESIDENT assumed the Chair.
Senator LAND continued arguing in favor of the adoption of the amendment.
On motion of Senator GIESE, at 4:30 P.M., Senator LANDER was granted a leave of absence until 5:30 P.M.
Senator LAND continued arguing in favor of the adoption of the amendment.
Senator LEATHERMAN argued contra to the adoption of the amendment.
With Senator LEATHERMAN retaining the floor, Senator DRUMMOND asked unanimous consent to make a motion that the Senate go into Executive Session, and upon lifting the veil of secrecy, stand adjourned.
There was no objection.
Debate was interrupted by adjournment, with Senator LEATHERMAN retaining the floor.
Having received a favorable report from the Union County Delegation, the following appointment was confirmed in open session:
Reappointment, Union County Magistrate, with term to commence April 30, 1995, and to expire April 30, 1999:
Honorable Jack B. Webber, Post Office Box 357, Lockhart, S.C. 29364
Having received a favorable report from the Dorchester County Delegation, the following appointment was confirmed in open session:
Initial Appointment, Charleston Naval Facilities Redevelopment Authority, with term to commence April 24, 1995, and to expire April 24, 1999:
Mr. Ronnie Givens, Post Office Box 1118, Summerville, S.C. 29484 VICE James C. Bryan (moved to At-Large membership)
On motion of Senator PEELER, the seal of secrecy was removed, so far as the same relates to appointments made by the Governor and the following names were reported to the Senate in open session:
Having received a favorable report from the Committee on Labor, Commerce and Industry, the following appointments were confirmed in open session:
Reappointment, South Carolina Real Estate Appraisers Board, with term to commence May 31, 1996, and to expire May 31, 1999:
Appraiser:
Mr. Lamar Mason, Mason Realty, Inc., 3938 Farrow Road, Columbia, S.C. 29203
Initial Appointment, South Carolina State Housing Finance and Development Authority, with term to commence August 15, 1996, and to expire August 15, 2000:
At-Large:
Mr. Raymond A. Harris, 212 Fairway Drive, Darlington, S.C. 29532 VICE Dee A. Smith
Initial Appointment, Jobs Economic Development Authority, with term to commence July 27, 1995, and to expire July 27, 1998:
At-Large:
Mr. Clarence Davis, Post Office Box 11070, Columbia, S.C. 29211 VICE Charles L. Appleby, III (resigned)
Reappointment, Jobs Economic Development Authority, with term to commence July 27, 1996, and to expire July 27, 1999:
3rd Congressional District:
Mr. Jeffrey W. Childress, Dixie Tool, Inc., Post Office Box 407, Easley, S.C. 29641
Mortgage Banker:
Mr. Joseph C. Reynolds, Carolina First Bank, Post Office Box 12249, Columbia, S.C. 29211
Having received a favorable report from the Committee on Medical Affairs, the following appointments were confirmed in open session:
Initial Appointment, Commission of Hearing Aid Specialists, with term to commence July 31, 1995, and to expire July 31, 1999:
State Health Officer or Designee:
Mr. Mason R. Brooks, Department of Health and Environmental Control, 2600 Bull Street, Columbia, S.C. 29201 VICE Michael Jarrett (deceased)
Initial Appointments, South Carolina Advisory Commission on Aging, with terms to commence June 30, 1995, and to expire June 30, 1999:
At-Large:
Ms. Dianne R. Dantzler, 39 Canterbury Court, Columbia, S.C. 29210
Ms. Diane M. Brown, 368 South Barrington Drive, Florence, S.C. 29501
Honorable John T. Nave, 606 Brooklane Drive, Greenwood, S.C. 29649
Initial Appointments, South Carolina Advisory Commission on Aging, with terms to commence June 30, 1995, and to expire June 30, 1998:
Area 6:
Mr. Richard M. Denny, 805 Bethune Road, Bishopville, S.C. 29010
Area 2:
Ms. Norma A. Curtis, Post Office Box 958, McCormick, S.C. 29835
Initial Appointments, South Carolina Advisory Commission on Aging, with terms to commence June 30, 1995, and to expire June 30, 1997:
Area 7:
Ms. Mildred Browder-Hughes, 355 East Broadway Street, Johnsonville, S.C. 29555
Area 5:
Mark J. Meiler, M.D., 148 University Parkway, Aiken, S.C. 29801
2nd Congressional District:
Mr. Melvin L. Burton, Jr., 6000 Lakeshore Drive, Columbia, S.C. 29206
Having received a favorable report from the General Committee, the following appointments were confirmed in open session:
Initial Appointments, Advisory Board of Trustee for the Veterans' Trust Fund of South Carolina, with terms to commence September 15, 1995, and to expire at the pleasure of the Governor:
County Officer:
Mr. Clarence T. McGee, Berkeley County Veterans Affairs Officer, 223 North Live Oak Drive, Moncks Corner, S.C. 29461
Veterans Organization:
Mr. Milford A. Forrester, 28 Scarlett Street, Greenville, S.C. 29607-2827
Mr. J. Steve Murphy, Jr., 328 Burns Avenue, Easley, S.C. 29640-3776
Reappointment, South Carolina Foster Care Review Board, with term to commence June 30, 1996, and to expire June 30, 2000:
5th Congressional District:
Mrs. Judy M. Hamrick, 202 Union Street, Gaffney, S.C. 29340
Initial Appointment, State Board of Social Work Examiners, with term to commence November 27, 1992, and to expire November 27, 1996:
Master:
Mr. John R. Kennedy, 6 Hillstone Ct., Columbia, S.C. 29212 VICE William Deemer/Charles Abercrombie
Initial Appointment, Prisoner of War Commission, with term to commence July 1, 1995, and to expire July 1, 1999:
1st Congressional District:
Mr. Charles E. Youngblood, 1572 Bay Tree Lane, Myrtle Beach, S.C. 29575-5254 VICE Jacob E. Smart
Reappointment, South Carolina Arts Commission, with term to commence June 30, 1996, and to expire June 30, 1999:
Ms. Patricia E. Wilson, 9 Country Club Court, Columbia, S.C. 29206
Initial Appointment, State Athletic Commission, with term to commence June 30, 1996, and to expire June 30, 2000:
At-Large:
Mr. John R. Robertson, 1805 Cedarbrook Drive, Columbia, S.C. 29212 VICE Chris G. Hitopoulos
Initial Appointment, South Carolina Public Service Authority, with term to commence May 19, 1992, and to expire May 19, 1999:
1st Congressional District:
Mrs. Juanita W. Brown, 2311 Portside Way, Charleston, S.C. 29407 VICE W. Melvin Brown (deceased)
Having received a favorable report from the Committee on Judiciary, the following appointments were confirmed in open session:
Reappointment, State Ethics Commission, with term to commence June 30, 1996, and to expire June 30, 2001:
At-Large:
Mr. Richard Vance Davis, 117 Hialeah Road, Greenville, S.C. 29607
Reappointment, State Human Affairs Commission, with term to commence June 30, 1996, and to expire June 30, 1999:
2nd Congressional District:
Mrs. Jo Anne B. Whitehead, 113 Fifeshire Drive, Columbia, S.C. 29212
Initial Appointments, South Carolina Workers' Compensation Commission, with terms to commence June 30, 1996, and to expire June 30, 2002:
At-Large:
Ms. Ann M. Mickle, 2223 Lincoln Street, Columbia, S.C. 29201 VICE Mary Montgomery Elliott
Mr. Donald Van Riper, 305 Jones Avenue, #4, Greenville, S.C. 29605 VICE David William Huffstetler
Having received a favorable report from the Committee on Education, the following appointments were confirmed in open session:
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