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TO ESTABLISH A COMMITTEE TO STUDY SOUTH CAROLINA'S STATE AND LOCAL TAX STRUCTURE AND PROVIDE FOR THE COMMITTEE TO MAKE A REPORT AND RECOMMENDATIONS TO THE GENERAL ASSEMBLY NO LATER THAN SEPTEMBER 1, 2003, TO PROVIDE FOR THE MEMBERSHIP OF THE COMMITTEE, ITS DUTIES, EXPENSES, AND STAFFING.
Be it resolved by the Senate, the House of Representatives concurring:
That there is established the Committee to Study South Carolina's State and Local Tax Structure consisting, ex officio, of the members of the State Budget and Control Board, and the presidents of the South Carolina School Boards Association, the South Carolina Association of Counties, and the Municipal Association of South Carolina. The committee shall conduct a thorough review of the tax structure supporting the expenses of state and local governments and schools with a view to making recommendations with respect to that structure that would provide a tax structure that provides the necessary revenues adequately to support the operation of government and public education and that is the most efficient, least regressive, and generally considered to be, fairly imposed. In the conduct of its review and preparation of its report and recommendations, the committee may utilize General Assembly staff and resources, subject to the approval of the President Pro Tempore of the Senate and the Speaker of the House. Further, members of the committee are requested to make available to the committee such staff support as the State Budget and Control Board and their respective agencies and associations are able to provide. Expenses incurred by the committee must be paid from approved accounts of each House of the General Assembly.
Be it further resolved that the committee shall complete its work and make its report and recommendations to the General Assembly before September 1, 2003, and the committee's existence is terminated on the date it reports or September 1, 2003, whichever occurs first.
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