South Carolina General Assembly
116th Session, 2005-2006

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Bill 27

Indicates Matter Stricken
Indicates New Matter


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

Indicates Matter Stricken

Indicates New Matter

AMENDED

May 19, 2005

S. 27

Introduced by Senators Leatherman and Elliott

S. Printed 5/19/05--H.

Read the first time February 2, 2005.

            

A BILL

TO AMEND SECTION 6-4-35 OF THE 1976 CODE, RELATING TO THE TOURISM EXPENDITURE REVIEW COMMITTEE'S DETERMINATION OF NONCOMPLIANT EXPENDITURE OF ACCOMMODATIONS TAX REVENUE, TO ESTABLISH A PROCEDURE BY WHICH A MUNICIPALITY OR COUNTY MAY REFUND ANY AMOUNT DETERMINED TO BE IN NONCOMPLIANCE AND AVOID FUTURE WITHHOLDINGS.

Amend Title To Conform

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

SECTION    1.    Chapter 4, Title 6 of the 1976 Code is amended by adding:

"Section 6-4-36.    (A)    In addition to the provisions of Section 6-4-35(B)(1)(a), if the Tourism Expenditure Review Committee finds an expenditure to be in noncompliance, the committee must notify the municipality or county of the finding. Upon notification, the municipality or county may refund an amount equivalent to the amount determined to be in noncompliance to the appropriate fund. If the municipality or county certifies to the committee that the amount has been refunded, the municipality or county is not subject to future withholdings of the amount determined to be in noncompliance. After the amount determined to be in noncompliance has been refunded, the municipality or county may expend the funds for a compliant tourism-related purpose. Any subsequent expenditure of a refunded amount is subject to the reporting and review requirements of this chapter. If the committee informs the county or municipality of an expenditure determined to be in noncompliance and the county or municipality does not refund the noncompliant amount, the committee shall certify the noncompliance to the State Treasurer as provided in Section 6-4-35(B)(1)(a) for the actions to be taken as required therein. If the committee determines an expenditure of any refunded amount to be in noncompliance, the municipality or county may not refund an equivalent amount in order to avoid future withholdings.

(B)    The provisions of subsection (A) apply to accommodations tax allocations for fiscal years 2003-2004 and 2004-2005. For these fiscal years, any municipality or county subject to a determination of noncompliance by the committee may utilize the refunding procedures provided by this section. If the municipality or county certifies to the committee that the amount previously determined to be in noncompliance has been refunded to the appropriate fund, then any amount withheld from the municipality or county from subsequent allocations must be returned in same amount and manner that it was withheld.

(C)    The provisions of this section are repealed effective June 30, 2006."

SECTION    2.    This act takes effect upon approval by the Governor.

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