South Carolina General Assembly
117th Session, 2007-2008

Download This Bill in Microsoft Word format

A36, R98, H3659

STATUS INFORMATION

General Bill
Sponsors: Reps. Kirsh, Simrill, Owens, Scott and McLeod
Document Path: l:\council\bills\bbm\9824ssp07.doc

Introduced in the House on March 7, 2007
Introduced in the Senate on April 25, 2007
Last Amended on May 22, 2007
Passed by the General Assembly on May 29, 2007
Became law without Governor's signature, June 7, 2007

Summary: Excise tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    3/7/2007  House   Introduced and read first time HJ-10
    3/7/2007  House   Referred to Committee on Ways and Means HJ-10
   4/18/2007  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-16
   4/24/2007  House   Member(s) request name added as sponsor: Owens, Scott, 
                        McLeod
   4/24/2007  House   Amended HJ-89
   4/24/2007  House   Read second time HJ-89
   4/25/2007  House   Read third time and sent to Senate HJ-20
   4/25/2007  Senate  Introduced and read first time SJ-23
   4/25/2007  Senate  Referred to Committee on Finance SJ-23
   5/16/2007  Senate  Committee report: Favorable with amendment Finance SJ-14
   5/22/2007  Senate  Amended SJ-25
   5/22/2007  Senate  Read second time SJ-25
   5/23/2007          Scrivener's error corrected
   5/23/2007  Senate  Read third time and returned to House with amendments 
                        SJ-69
   5/29/2007  House   Concurred in Senate amendment and enrolled HJ-37
   5/31/2007          Ratified R 98
    6/7/2007          Became law without Governor's signature
   6/13/2007          Copies available
   6/13/2007          Effective date 06/07/07
   6/15/2007          Act No. 36

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

3/7/2007
4/18/2007
4/24/2007
5/16/2007
5/22/2007
5/23/2007


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

(A36, R98, H3659)

AN ACT TO AMEND SECTION 12-33-245, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE EXCISE TAX ON ALCOHOLIC LIQUORS FOR ON-PREMISES CONSUMPTION, SO AS TO REQUIRE REVENUE FROM THE EXCISE TAX TO BE DISTRIBUTED IN FOUR EQUAL PAYMENTS TO STATE AGENCIES AND ENTITIES BASED ON PAYMENTS REMITTED IN FISCAL YEAR 2004-2005 AND TO REQUIRE AMOUNTS IN EXCESS OF THE TAX COLLECTION AND THE FISCAL YEAR 2004-2005 REMITTANCE TO BE DISTRIBUTED TO COUNTY TREASURERS WITHIN THIRTY DAYS.

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

Minibottle tax revenue distributions

SECTION    1.    Section 12-33-245(C) of the 1976 Code, as added by Act 139 of 2005, is amended to read:

"(C)    Those state agencies and local entities, including counties, which are allocated and receive by law minibottle tax revenues in fiscal year 2004-2005 for education, prevention, and other purposes, shall receive at least the same amount of revenues from the new excise tax 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 2004-2005. If these state agencies and local entities do not, the difference must be made up from the general fund. Payments will be distributed in four equal payments based on the total payments remitted to these state agencies and entities in fiscal year 2004-2005, including funds allocated pursuant to Section 6-27-40(B). At the end of each fiscal year, the State Treasurer, in consultation with the Department of Revenue, shall determine whether the tax collected pursuant to these sections exceed the total collection and remittance for fiscal year 2004-2005. If the tax collected exceeds the amount collected and allocated in fiscal year 2004-2005, a distribution of the difference will be remitted to the county treasurers within thirty days after the close of each fiscal year."

Time effective

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

Ratified the 31st day of May, 2007.

Became law without the signature of the Governor -- 6/7/07.

__________


This web page was last updated on Wednesday, December 2, 2009 at 3:40 P.M.