South Carolina General Assembly
115th Session, 2003-2004

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H. 3823

STATUS INFORMATION

General Bill
Sponsors: Rep. Herbkersman
Document Path: l:\council\bills\ggs\22995htc03.doc

Introduced in the House on March 19, 2003
Currently residing in the House Committee on Ways and Means

Summary: Cigarette tax, additional 2.65 cents

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   3/19/2003  House   Introduced and read first time HJ-39
   3/19/2003  House   Referred to Committee on Ways and Means HJ-40

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

3/19/2003

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-630 SO AS TO IMPOSE AN ADDITIONAL LICENSE TAX ON EACH CIGARETTE SUBJECT TO THE LICENSE TAX ON CIGARETTES IN AN AMOUNT EQUAL TO 2.65 CENTS ON EACH CIGARETTE, TO PROVIDE FOR THE COLLECTION AND ENFORCEMENT OF THIS ADDITIONAL TAX, AND TO PROVIDE FOR THE USE OF THE REVENUE FOR SENIOR HEALTH CARE PROGRAMS AND THE MEDICAID PROGRAM.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Article 5, Chapter 21, Title 12 of the 1976 Code is amended by adding:

"Section 12-21-630.    (A)    In addition to the license tax imposed pursuant to Section 12-21-620(1), there is imposed on all cigarettes made of tobacco or any substitute for tobacco an additional license tax equal to 2.65 cents on each cigarette.

(B)    The additional license tax imposed pursuant to subsection (A) must be reported, paid, collected, and enforced in the same manner as the license tax imposed pursuant to Section 12-21-620(1).

(C)    Revenue of the tax imposed by this section must be credited to the general fund of the State and appropriated from the general fund by the General Assembly in the annual general appropriations act for senior health care programs and for the state's share of the Medicaid program."

SECTION    2.    This act takes effect on the first day of the third month following the month in which the act is approved by the Governor.

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