Current Status Bill Number:142 Type of Legislation:Joint Resolution JR Introducing Body:Senate Introduced Date:19970114 Primary Sponsor:Wilson All Sponsors:Wilson and Giese Drafted Document Number:council\legis\bills\bbm\9029htc .97 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Retroactive tax, imposition of prohibited unless by two-thirds approval vote of General Assembly, constitution
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19970114 Introduced, read first time, 06 SF referred to CommitteeView additional legislative information at the LPITS web site.
PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO TAXES, SO AS TO PROHIBIT THE IMPOSITION OF A RETROACTIVE TAX INCREASE EXCEPT UPON A TWO-THIRDS MAJORITY VOTE OF BOTH HOUSES OF THE GENERAL ASSEMBLY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. It is proposed that Section 5, Article X of the Constitution of this State be amended to read:
"Section 5. No tax, subsidy, or charge shall may be established, fixed, laid, or levied under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled. Any tax which shall be is levied shall must distinctly state the public purpose to which the proceeds of the tax shall be applied. No retroactive tax increase may be enacted by the General Assembly except upon an affirmative vote of at least two-thirds of the membership of each house."
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Must Section 5, Article X of the Constitution of this State be amended so as to prohibit the General Assembly from enacting a retroactive tax increase except upon an affirmative vote of at least two-thirds of the membership of each house?
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'."