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"Section 5-21-70. (A) The governing body of a municipality may not increase the millage rate and fee rates imposed for any purpose, excluding fee rates charged by utilities, and except as provided in this section and Section 6-1-85 imposed above the rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates 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 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

SECTION 3. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"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

SECTION 4. 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.

(C) Notwithstanding any other provision of law, the millage rate also may be increased upon a two-thirds vote of the governing body authorized by law to levy school taxes of the school district. 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 school taxes of the school district.

(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

(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 5. A. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-85. Neither municipalities, counties, school districts, special purpose districts, nor any other political subdivision of this State may impose any taxes or fees of any nature or description unless the General Assembly has expressly authorized by general law the imposition of the specific tax or fee. The provisions of this section shall not and do not apply to taxes or fees on the rental or letting of accommodations which have been finally enacted by the governing bodies of the aforementioned local government entities on or before November 13, 1995.

For purposes of this section, the term `accommodations' has the same meaning given that term in Section 12-36-920."

B. The intent of the General Assembly in enacting the provisions of subsection A of this section is to reverse legislatively the decision in Hospitality Association of South Carolina et al. vs. The County of Charleston et al., Opinion No. 24346, November 13, 1995, Davis' Advance Sheet No. 25, except to the extent a tax or fee is specifically authorized by Section 6-1-85 of the 1976 Code.

Amend title to conform.

Senator WILSON argued in favor of the adoption of the amendment.

Senator WILSON asked unanimous consent to make a motion that Amendment No. 26-P1 be taken up for immediate consideration.

Senator MOORE objected.

Senator MOORE made a Parliamentary Inquiry as to whether or not Amendment No. 26-P1, the perfecting amendment to Amendment No. 26, was a strike and insert amendment.

The ACTING PRESIDENT stated that Amendment No. 26-P1, was not a strike and insert amendment.

Senator BRYAN made a Parliamentary Inquiry as to whether or not Amendment No. 26-P1, the perfecting amendment to Amendment No. 26, was an amendment to the third degree.

The ACTING PRESIDENT stated that Amendment No. 26-P1, the perfecting amendment to Amendment No. 26, was an amendment to the second degree.

Senator WILSON asked unanimous consent to make a motion that Amendment No. 26-P1 be taken up for immediate consideration.

Senators BRYAN, McCONNELL, LAND, LEATHERMAN, MOORE, PASSAILAIGUE and WILSON spoke on the motion.

There was no objection.

At 12:33 P.M., the PRESIDENT assumed the Chair.

Senator PASSAILAIGUE proposed the following Amendment No. 26-P1 (3901R062.ELP):

Amend the amendment (DOC. NO. JIC/5309HTC), as and if amended, by striking the amending language and inserting:

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

With Senator PASSAILAIGUE retaining the floor, Senator DRUMMOND asked unanimous consent to make a motion that the Senate stand in recess until 2:30 P.M.

Senator HOLLAND objected.

Senator HOLLAND withdrew his objection.

On motion of Senator DRUMMOND, with unanimous consent, debate was interrupted by recess with Senator PASSAILAIGUE retaining the floor.

At 12:55 P.M., Senator COURSON requested a leave of absence until 4:00 P.M.

At 12:55 P.M., on motion of Senator DRUMMOND, with unanimous consent, with Senator PASSAILAIGUE retaining the floor, the Senate receded from business until 2:30 P.M.

The Senate reassembled at 2:37 P.M. and was called to order by the PRESIDENT.

The following were introduced:

S. 1230 -- Senators O'Dell and Bryan: A CONCURRENT RESOLUTION EXPRESSING THE APPRECIATION OF THE MEMBERS OF THE GENERAL ASSEMBLY TO THEIR FRIEND AND FORMER COLLEAGUE, THE HONORABLE MILFORD "DOLLY" COOPER, FOR HIS SERVICE TO THE PEOPLE OF THE PIEDMONT COMMUNITY IN ANDERSON COUNTY AS HE CLOSES THE DOORS OF THE PIEDMONT ECONOMY STORE FIFTY-SEVEN YEARS AFTER HE OPENED IT FOR BUSINESS.

S. 1231 -- Senator Setzler: A CONCURRENT RESOLUTION EXPRESSING THE DEEPEST SORROW OF THE MEMBERS OF THE GENERAL ASSEMBLY AT THE DEATH OF RYAN CROUT, EIGHT YEARS OLD OF GILBERT, AND EXTENDING DEEPEST SYMPATHY TO HIS FAMILY AND MANY FRIENDS.

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

H. 4710 -- Reps. Davenport, Lee, Littlejohn, Lanford, Wells, Wilder, Walker, Vaughn, Allison and D. Smith: A CONCURRENT RESOLUTION TO RECOGNIZE AND COMMEND JOHN RENFRO OF LANDRUM FOR BEING NAMED CHAIRMAN OF THE 1996 ARTS PARTNERSHIP CAMPAIGN AND WISH HIM CONTINUED SUCCESS IN THE FUTURE.

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

H. 4711 -- Reps. Davenport, Lee, Littlejohn, Wells, Wilder, Lanford, Walker, Vaughn, Allison and D. Smith: A CONCURRENT RESOLUTION TO CONGRATULATE MILLIKEN & COMPANY FOR BEING AWARDED THE FIRST ENVIRONMENTAL CHAMPION AWARD RECOGNIZING OUTSTANDING PERFORMANCE IN THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY'S 33/50 PROGRAM WHICH ENCOURAGES THE REDUCTION IN A COMPANY'S USE OF SEVENTEEN TARGETED CHEMICALS, AND TO WISH THE COMPANY MUCH SUCCESS IN THE FUTURE.

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

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

The Senate resumed consideration of the Bill. The question being the adoption of Amendment No. 26-P1 (3901R062.ELP) previously proposed by Senator PASSAILAIGUE.

Senator PASSAILAIGUE spoke on the amendment.

At 2:40 P.M., Senator MESCHER requested a leave of absence to attend a committee meeting.

On motion of Senator MESCHER, at 2:42 P.M., Senator ROSE was granted a leave of absence for the balance of the day.

Senator J. VERNE SMITH made the point that a quorum was not present. It was ascertained that a quorum was present.

The Senate resumed.

Senator PASSAILAIGUE spoke on the amendment.

Senator MESCHER asked unanimous consent to make a motion to be granted leave of the Senate to be recorded as voting with Senator PASSAILAIGUE on amendments or tabling motions relating to H. 3901, without changing the outcome of any vote.

There was no objection.

Senator PASSAILAIGUE spoke on the amendment.

Senator WILSON asked unanimous consent to make a motion to take up for immediate consideration Amendment No. 26A, a substitute amendment which would incorporate Amendments No. 26 and 26-P1.

Senator DRUMMOND objected.

Senator ROSE asked unanimous consent to make a motion to be granted leave of the Senate to be recorded as voting against Amendment No. 26 or 26A, proposed by Senator WILSON, and in favor of Amendment No. 18B, proposed by Senator DRUMMOND, without changing the outcome of any vote.

There was no objection.

Senator DRUMMOND spoke on the amendment.

At 3:45 P.M., Senator RICHTER requested a leave of absence until 5:00 P.M.

Senator DRUMMOND spoke on the amendment.

At 3:50 P.M., Senator HOLLAND requested a leave of absence beginning at 4:00 until 5:00 P.M.

Senator DRUMMOND spoke on the amendment.

With Senator DRUMMOND retaining the floor, Senator RANKIN, with unanimous consent, rose to a Point of Personal Interest.

Senator DRUMMOND spoke on the amendment.

At 4:23 P.M., Senator MARTIN assumed the Chair.

At 4:25 P.M., Senator O'DELL requested a leave of absence for the balance of the day.

At 4:26 P.M., Senator WASHINGTON requested a leave of absence for the balance of the day.

At 4:27 P.M., on motion of Senator MOORE, with unanimous consent, with Senator DRUMMOND retaining the floor, the Senate receded from business not to exceed fifteen minutes.

At 4:45 P.M., the Senate resumed.

At 4:45 P.M., the PRESIDENT assumed the Chair.

At 4:46 P.M., on motion of Senator MARTIN, with unanimous consent, with Senator DRUMMOND retaining the floor, the Senate receded from business subject to the call of the Chair, not to exceed thirty minutes.

At 5:30 P.M., the Senate resumed.

Senator DRUMMOND spoke on the amendment.

At 6:17 P.M., Senator COURTNEY assumed the Chair.

Senator DRUMMOND spoke on the amendment.

Senator LAND spoke on the amendment.

At 6:43 P.M., the PRESIDENT assumed the Chair.

Senator LAND continued speaking on the amendment.

At 7:15 P.M., on motion of Senator ELLIOTT, with unanimous consent, the Senate receded from business not to exceed ten minutes.

At 7:30 P.M., the Senate resumed.

At 7:32 P.M., Senator RANKIN requested a leave of absence for Thursday, March 7, 1996, to attend a funeral.

Senator RANKIN asked unanimous consent to make a motion to be granted leave of the Senate to be recorded as voting in favor of

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