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Current Status Bill Number:View additional legislative information at the LPITS web site.1171 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20020328 Primary Sponsor:Anderson All Sponsors:Anderson Drafted Document Number:l:\s-res\ra\003medi.kad.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Medicaid Expansion Fund, to provide additional monies to; tax increases on cigarettes and tobacco products, beer and wine, and alcoholic liquors History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020328 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 44-6-155 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MEDICAID EXPANSION FUND, SO AS TO PROVIDE ADDITIONAL MONIES TO THE FUNDS; TO AMEND SECTION 12-21-620 OF THE 1976 CODE, RELATING TO TAXES ON CIGARETTES AND TOBACCO PRODUCTS, SO AS TO INCREASE THE AMOUNTS OF THE TAXES; TO AMEND SECTIONS 12-21-1020, 12-21-1030, 12-21-1040, AND 12-21-1310 RELATING TO TAXES ON BEER AND WINE, SO AS TO INCREASE THE AMOUNTS OF THE TAXES; AND TO AMEND SECTIONS 12-33-230, 12-33-240, 12-33-245, 12-33-410, 12-33-420, 12-33-425, AND 12-33-460, RELATING TO TAXES ON ALCOHOLIC LIQUOURS, SO AS TO INCREASE THE AMOUNTS OF THE TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 44-6-155 of the 1976 Code is amended to read:
"Section 44-6-155. (A) There is created the Medicaid Expansion Fund into which must be deposited funds:
(1) funds collected pursuant to Section 44-6-146;
(2) funds collected pursuant to Section 12-23-810; and
(3) three-fourths of the funds collected pursuant to Section 12-21-620;
(4) one-half of the funds collected pursuant to Sections 12-21-1020, 12-21-1030, 12-21-1040, 12-21-1310, 12-33-230, 12-33-240, 12-33-245, 12-33-410, 12-33-420, 12-33-425, and 12-33-460; and
(5) funds appropriated pursuant to subsection (B).
This fund must be separate and distinct from the general fund. These funds are supplementary and may not be used to replace general funds appropriated by the General Assembly or other funds used to support Medicaid. These funds and the programs specified in subsection (C) are exempt from any budgetary cuts, reductions, or eliminations caused by the lack of general fund revenues. Earnings on investments from this fund must remain part of the separate fund and must not be deposited in the general fund.
(B) The department shall estimate the amount of federal matching funds which will be spent in the State during the next fiscal year due to the changes in Medicaid authorized by subsection (C). Based on this estimate, the General Assembly shall appropriate to the Medicaid Expansion Fund state funds equal to the additional state revenue generated by the expenditure of these federal funds.
(C) Monies in the fund must be used to:
(1) provide Medicaid coverage to pregnant women and infants with family incomes above one hundred percent but below one hundred eighty-five percent of the federal poverty guidelines;
(2) provide Medicaid coverage to children aged one through six with family income below federal poverty guidelines;
(3) provide Medicaid coverage to aged and disabled persons with family income below federal poverty guidelines;
(4) [reserved];
(5) [reserved];
(6) [reserved];
(7) provide up to two hundred forty thousand dollars to reimburse the Office of Research and Statistics of the State Budget and Control Board and hospitals for the cost of collecting and reporting data pursuant to Section 44-6-170;
(8) [reserved]."
SECTION 2. Section 12-21-620 of the 1976 Code is amended to read:
"Section 12-21-620. There shall The following amounts must be levied, assessed, collected, and paid in respect to the articles containing tobacco enumerated in this section the following amounts:
(1) upon all cigarettes made of tobacco or any substitute for tobacco, three and one-half fourteen mills on each cigarette;
(2) upon all tobacco products, as defined in Section 12-21-800, five ten percent of the manufacturer's price.
'Manufacturer's price,' as used in this section, is the established price at which a manufacturer sells to a wholesaler."
SECTION 3. Section 12-21-1020 of the 1976 Code is amended to read:
"Section 12-21-1020. There shall A license tax must be levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent one and two-tenths cents per ounce and on all wines offered for sale in this State a license tax of ninety one dollar and eighty cents per gallon or fractional quantity thereof."
SECTION 4. Section 12-21-1030 of the 1976 Code is amended to read:
"Section 12-21-1030. If beer be offered for sale in bottles or cans, there shall must be levied and collected a tax of six-tenths one and two-tenths cents per ounce or fractional quantity thereof, and on wines offered for sale in quantities of less than one gallon there shall must be levied and collected a tax of six cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five fifty and seventy one hundredths cents per liter."
SECTION 5. Section 12-21-1040 of the 1976 Code is amended to read:
"Section 12-21-1040. Notwithstanding any other provision of law, the tax on domestic wines shall must be forty-five ninety cents per gallon if the alcoholic strength of the wine is more than fourteen percent but not more than twenty-one percent and five ten cents per gallon on such these wines if the alcoholic strength is fourteen percent or less. On domestic wine with an alcoholic strength of more than fourteen percent offered for sale in quantities of less than one gallon there shall must be levied and collected a tax of three and six-tenths seven and two-tenths cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of fifteen and twenty-one thirty and forty-two one hundredths cents per liter. On wines offered for sale in quantities of less than one gallon with an alcoholic strength of fourteen percent or less the tax shall must be four-tenths eight-tenths of a cent for each eight ounces or fractional quantity thereof and wine offered for sale in metric sizes a tax of one and sixty-nine three and thirty- eight one hundredths cents per liter. The tax provided for in this section shall must be paid in the same manner as tax on beer and wine as provided in Article 7, Chapter 21 of Title 12."
SECTION 6. Section 12-21-1310 of the 1976 Code is amended to read:
"Section 12-21-1310. In addition to any and all other taxes or licenses, there shall must be levied and collected on all wines offered for sale in this State an additional tax of eighteen thirty-six cents per gallon or fraction thereof, and on wines offered in quantities less than one gallon, there shall must be levied and collected a tax of one and two-tenths two and four-tenths cents for eight ounces or fraction thereof, and wine offered for sale in metric sizes a tax at the rate of five and seven one hundredths cents per liter."
SECTION 7. Section 12-33-230 of the 1976 Code is amended to read:
"Section 12-33-230. Every person doing business within this State and engaging in the business of selling alcoholic liquors, except distillers thereof, for the privilege of carrying on such business shall must, in addition to the license tax provided in Section 12-33-210, be subject to the further payment of a license tax which shall must be measured and graduated in accordance with the volume of sales of such business. There shall must be levied, assessed, collected, and paid in respect to the alcoholic liquors referred to in this chapter twelve twenty-four cents upon each eight ounces or a fractional quantity thereof. Provided However, that a tax for alcoholic liquors offered for sale in metric size containers there shall must be levied, assessed, collected, and paid a tax at the rate of fifty and seven-tenths one dollar and one and four tenths cents per liter."
SECTION 8. Section 12-33-240 of the 1976 Code is amended to read:
"Section 12-33-240. In addition to the license tax levied, assessed, collected, and paid in respect to sales of alcoholic liquors, as provided in Section 12-33-230, there shall must be levied, assessed, collected, and paid in respect to such alcoholic liquors an additional tax of five ten cents upon each eight ounces, or a fractional quantity thereof. Provided, that However, a tax for alcoholic liquors offered for sale in metric size containers there shall must be levied, assessed, collected, and paid a tax at the rate of twenty-one and one hundred twenty-five forty two and two hundred fifty one thousandths cents per liter."
SECTION 9. Section 12-33-245 of the 1976 Code is amended to read:
"Section 12-33-245. (A) In lieu of taxes imposed under Sections 12-33-230 and 12-33-240, alcoholic liquors sold in minibottles must be taxed at the rate of twenty-five fifty cents for each container in addition to the case tax as prescribed in Article 5 of this chapter and collected as those taxes are collected. Taxes levied in Article 3 of this chapter do not apply.
(B) Eleven percent of the revenue generated by subsection (A) must be placed on deposit with the State Treasurer and credited to a fund separate and distinct from the general fund of the State. On a quarterly basis, the State Treasurer shall must allocate this revenue to counties on a per capita basis according to the most recent United States Census. The State Treasurer must notify each county of the allocation pursuant to this subsection in addition to the funds allocated pursuant to Section 6-27-40(B), and the combination of these funds must be used by counties for educational purposes relating to the use of alcoholic liquors and for the rehabilitation of alcoholics and drug addicts. Counties may pool these funds with other counties and may combine these funds with other funds for the same purpose."
SECTION 10. Section 12-33-410 of the 1976 Code is amended to read:
"Section 12-33-410. In addition to all other taxes levied, assessed, collected, and paid in respect to alcoholic liquors, every licensed wholesaler shall be is subject to the payment of a tax of one dollar and eighty-one three dollars and sixty-two cents on each standard case of alcoholic liquors."
SECTION 11. Section 12-33-420 of the 1976 Code is amended to read:
"Section 12-33-420. Every licensed wholesaler shall must pay an additional tax of fifty-six one dollar and twelve cents on each standard case of alcoholic liquors sold. The tax shall must be paid to and collected by the Department of Revenue in the same manner and with like penalties as provided in Sections 12-33-460 and 12-33-470. The proceeds of the tax shall must be deposited into the State Treasury to the credit of the state's general funds, and shall is not be subject to the provisions of Section 12-33-30, as amended, relating to the distribution of alcoholic liquor revenue to counties and municipalities."
SECTION 12. Section 12-33-425 of the 1976 Code is amended to read:
"Section 12-33-425. Notwithstanding any other provision of law relating to taxes on alcoholic liquor there is hereby levied an additional surtax of nine eighteen percent on all taxes imposed upon alcoholic liquors sold in this State which shall must be collected from the wholesalers of such these products on a monthly basis in accordance with procedures prescribed by law for the collection of all other taxes on alcoholic liquor. Revenue derived from such this surtax shall must be deposited into the State Treasury to the credit of the State's General Fund and shall is not be subject to the provisions of Section 12-33-30 of the 1976 Code, as amended, and Section 61-5-150 relating to the distribution of alcoholic liquor revenue to counties and municipalities.
For the fiscal year 1976-77, the proceeds of the surtax levied in this section shall must be applied to increasing by four and one-half dollars per pupil the appropriation in Part I, Section 31, 1976 Act No. 709, for 'school district operational aid', to be apportioned on the same basis as funds appropriated in the said section for this purpose:
Provided, Further, If However, if the tax derived from 9% nine percent surtax on alcoholic liquor is not adequate, the additional $4.50 shall four dollars and fifty cents must be proportionately reduced."
SECTION 13. Section 12-33-460 of the 1976 Code is amended to read:
"Section 12-33-460. In addition to the tax levied under Section 12-33-410, every licensed wholesaler shall must pay additional tax of two dollars and ninety-nine five dollars and ninety-eight cents on each standard case of alcoholic liquors sold."
SECTION 14. This act takes effect July 1, 2002.
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