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S. 990
STATUS INFORMATION
General Bill
Sponsors: Senator Ford
Document Path: l:\council\bills\dka\3515dw06.doc
Introduced in the Senate on January 10, 2006
Currently residing in the Senate Committee on Finance
Summary: Alcohol Beverage Control Act
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/13/2005 Senate Prefiled 12/13/2005 Senate Referred to Committee on Finance 1/10/2006 Senate Introduced and read first time SJ-29 1/10/2006 Senate Referred to Committee on Finance SJ-29
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-33-210, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO LICENSE TAXES GRANTED PURSUANT TO THE PROVISIONS OF TITLE 61, THE ALCOHOL BEVERAGE CONTROL ACT, SO AS TO PROVIDE A TAX ON A LICENSED RETAIL DEALER WITH A WHOLESALER'S BASIC PERMIT ISSUE PURSUANT TO THE FEDERAL ALCOHOLIC ADMINISTRATION ACT; TO AMEND SECTION 12-33-245, AS AMENDED, RELATING TO THE EXCISE TAX ON THE GROSS PROCEEDS OF THE SALE OF ALCOHOLIC LIQUORS BY THE DRINK, SO AS TO REPLACE THE EXCISE TAX WITH A LICENSE TAX ON WHOLESALERS IMPOSED AT THE RATE OF SIXTY-SIX CENTS A LITER; AND TO AMEND SECTION 12-36-90, AS AMENDED, RELATING TO THE DEFINITION OF "GROSS PROCEEDS OF SALES" FOR PURPOSES OF THE SOUTH CAROLINA SALES TAX ACT, SO AS TO DELETE AN OBSOLETE REFERENCE TO THE FORMER EXCISE TAX ON THE GROSS PROCEEDS OF THE SALE OF ALCOHOLIC LIQUORS BY THE DRINK.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-33-210 of the 1976 Code, as last amended by Act 40 of 2003, is further amended to read:
"Section 12-33-210. (A) The biennial license taxes on licenses granted under pursuant to the provisions of Title 61, in addition to all other license taxes, are as follows:
(1) manufacturer's license: fifty thousand dollars;
(2) wholesaler's license: twenty thousand dollars;
(3) retail dealer's license with a wholesaler's basic permit issue pursuant to the Federal Alcohol Administration Act: five thousand dollars;
(4) retail dealer's license: one thousand two hundred dollars; and
(4)(5) special food manufacturer's license: one thousand two hundred dollars.
(B) Each applicant must shall pay a filing fee of one hundred dollars which must accompany the initial application for each location and is not refundable.
(C) A person who applies for a license after the first day of a license period must shall pay license fees in accordance with the schedule provided in Section 61-6-1810(C)."
SECTION 2. Section 12-33-245 of the 1976 Code, as last amended by Act 139 of 2005, is further amended to read:
"Section 12-33-245. (A) In addition to taxes imposed pursuant to the provisions of Sections 12-33-230, and 12-33-240, Article 5 of this chapter, and Chapter 36, Title 12, there is imposed an excise tax equal to five percent of the gross proceeds of the sales of alcoholic liquor by the drink for on-premises consumption in an establishment licensed for sales pursuant to Article 5, Chapter 6, Title 61. All proceeds of this excise tax must be deposited to the credit of the general fund of the State. Except with respect to the distribution of the revenue of this tax, this excise tax is considered to be imposed pursuant to Chapter 36, Title 12. For purposes of this subsection, 'gross proceeds of sales' has the meaning as provided in Section 12-36-90, except that the sales tax imposed under Chapter 36, Title 12 is not included in 'gross proceeds of sales' additional license tax on alcoholic liquors measured by volume at the rate of sixty-six cents a liter. The surtax imposed pursuant to Section 12-33-425 does not apply to the tax imposed pursuant to this subsection.
(B) Eleven percent of the revenue generated by the excise tax provided for in 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 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. A county may pool these funds with other counties and may combine these funds with other funds for the same purpose.
(C) Those state agencies and local entities, including counties, which are allocated and receive by law minibottle tax revenues in fiscal year 2003-04 for education, prevention, and other purposes, shall receive at least the same amount of revenues from the new excise tax imposed pursuant to subsection (A) of this section revenues beginning with the first full fiscal year after sales of liquor by the drink are authorized as they did from minibottle tax revenues during fiscal year 2003-04. If these state agencies and local entities do not, the difference must be made up from the general fund within sixty days after the close of each fiscal year."
SECTION 3. Section 12-36-90(2) of the 1976 Code, as last amended by Act 139 of 2005, is further amended by deleting the subitem added pursuant to SECTION 4, Act 139 of 2005, which reads:
"( ) the alcoholic liquor by the drink excise tax imposed by Section 12-33-245."
SECTION 4. Upon approval by the Governor, this act takes effect July 1, 2006.
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