Download This Bill in Microsoft Word format
A287, R345, S951
STATUS INFORMATION
General Bill
Sponsors: Senator Hayes
Document Path: l:\council\bills\bbm\10235htc08.doc
Companion/Similar bill(s): 4627
Introduced in the Senate on January 8, 2008
Introduced in the House on February 12, 2008
Last Amended on May 28, 2008
Passed by the General Assembly on June 3, 2008
Governor's Action: June 11, 2008, Signed
Summary: Excise Tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
-------------------------------------------------------------------------------
1/8/2008 Senate Introduced and read first time SJ-75
1/8/2008 Senate Referred to Committee on Finance SJ-75
2/6/2008 Senate Committee report: Favorable Finance SJ-22
2/7/2008 Senate Read second time SJ-13
2/12/2008 Senate Read third time and sent to House SJ-11
2/12/2008 House Introduced and read first time HJ-12
2/12/2008 House Referred to Committee on Ways and Means HJ-12
4/17/2008 House Committee report: Favorable with amendment Ways and
Means HJ-17
4/22/2008 House Debate adjourned until Tuesday, May 6, 2008 HJ-74
5/6/2008 House Requests for debate-Rep(s). Bedingfield, Perry,
Hamilton, Leach, Davenport, Walker, Phillips,
Umphlett, and Toole HJ-35
5/7/2008 House Debate adjourned until Tuesday, May 13, 2008 HJ-27
5/13/2008 House Debate adjourned until Thursday, May 15, 2008 HJ-26
5/28/2008 House Amended HJ-210
5/28/2008 House Debate adjourned HJ-213
5/28/2008 House Reconsidered HJ-249
5/28/2008 House Amended HJ-249
5/28/2008 House Read second time HJ-252
5/28/2008 House Roll call Yeas-88 Nays-0 HJ-252
5/29/2008 House Read third time and returned to Senate with amendments
HJ-39
5/30/2008 Scrivener's error corrected
6/3/2008 Senate Concurred in House amendment and enrolled SJ-50
6/5/2008 Ratified R 345
6/11/2008 Signed By Governor
6/18/2008 Copies available
6/18/2008 Effective date 06/11/08
6/19/2008 Act No. 287
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
1/8/2008
2/6/2008
4/17/2008
5/28/2008
5/30/2008
(A287, R345, S951)
AN ACT TO AMEND SECTION 12-33-245, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FIVE PERCENT EXCISE TAX ON THE SALE OF ALCOHOLIC LIQUORS FOR ON-PREMISES CONSUMPTION AND THE DISTRIBUTION OF THE REVENUES OF THE TAX, SO AS TO PROVIDE THAT THE MINIMUM DISTRIBUTION TO STATE AGENCIES, COUNTIES, AND LOCAL ENTITIES MUST BE BASED ON REVENUES RECEIVED IN FISCAL YEAR 2004-2005, RATHER THAN REVENUES ALLOCATED AND TO IMPOSE ADDITIONAL PENALTIES FOR TAX VIOLATIONS; TO AMEND SECTION 61-6-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE ALCOHOLIC BEVERAGE CONTROL ACT, SO AS TO REVISE THE DEFINITION FOR AN ESTABLISHMENT SERVING MEALS; AND TO AMEND SECTION 61-6-1610, AS AMENDED, RELATING TO FOOD SERVICE ESTABLISHMENTS LICENSED FOR ON-PREMISES CONSUMPTION OF LIQUOR BY THE DRINK, SO AS TO PROVIDE ADDITIONAL REQUIREMENTS RELATING TO FOOD SERVICE.
Be it enacted by the General Assembly of the State of South Carolina:
Alcoholic liquor excise tax, distribution
SECTION 1. A. Section 12-33-245(C) of the 1976 Code, as last amended by Act 36 of 2007, is further amended to read:
"(C) Those state agencies and local entities, including counties, which by law received minibottle tax revenues in fiscal year 2004-2005 for education, prevention, and other purposes, shall receive in a fiscal year at least the same amount of revenues from the excise tax revenues as they received 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 received 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."
B. This section takes effect upon approval by the Governor and first applies for excise tax revenues distributed for fiscal year 2007-2008.
Definitions
SECTION 2. A. Section 61-6-20(2) of the 1976 Code, as last amended by Act 386 of 2006, is further amended to read:
"(2) 'Bona fide engaged primarily and substantially in the preparation and serving of meals' means a business that provides facilities for seating not fewer than forty persons simultaneously at tables for the service of meals and that:
(a) is equipped with a kitchen that is utilized for the cooking, preparation, and serving of meals upon customer request at normal meal times;
(b) has readily available to its guests and patrons either menus with the listings of various meals offered for service or a listing of available meals and foods, posted in a conspicuous place readily discernible by the guest or patrons; and
(c) prepares for service to customers, upon the demand of the customer, hot meals at least once each day the business establishment chooses to be open."
B. Section 61-6-1610 of the 1976 Code, as last amended by Act 386 of 2006, is further amended by adding an appropriately lettered subsection at the end to read:
"( ) For purposes of this section:
(1) 'Kitchen' means a separate and distinct area of the business establishment that is used solely for the preparation, serving, and disposal of solid foods that make up meals. The area must be adequately equipped for the cooking, serving, and storage of solid foods and must include at least twenty-one cubic feet of refrigerated space for food and a stove.
(2) 'Meal' means an assortment of various prepared foods available to guests on the licensed premises during the normal mealtimes that occur when the licensed business establishment is open to the public. Sandwiches, boiled eggs, sausages, and other snacks prepared off the licensed premises but sold there are not a meal.
(3) 'Primarily' means that the serving of the meals by a business establishment is a regular source of business to the licensed establishment, that meals are served upon the demand of guests and patrons during the normal mealtimes that occur when the licensed business establishment is open to the public, and that an adequate supply of food is present on the licensed premises to meet the demand."
Additional penalties
SECTION 3. Section 12-33-245 of the 1976 Code, as last amended by Act 36 of 2007, is further amended by adding new subsections at the end to read:
"(D) In addition to all other penalties that may be imposed for violations arising pursuant to subsection (A) of this section, a failure to report and remit the full amount of the excise tax imposed pursuant to subsection (A) on the gross proceeds of the sale of each drink of alcoholic liquor sold for consumption in the establishment subjects the licensee to the following penalties:
(1) for a first violation, a civil penalty of one thousand dollars;
(2) for a second violation, a civil penalty of one thousand dollars and an automatic suspension for thirty days of the license allowing such sales; and
(3) for a third or subsequent violation, a civil penalty of five thousand dollars and a revocation of the license.
(E) When a license is suspended or revoked, a partner or person with a financial interest in the business may not be issued a license for the premises concerned. A person within the second degree of kinship to a person whose license is suspended or revoked may not be issued a license for the premises concerned for a period of one year after the date of suspension or revocation."
Time effective
SECTION 4. This act takes effect upon approval by the Governor.
Ratified the 5th day of June, 2008.
Approved the 11th day of June, 2008.
This web page was last updated on Monday, October 10, 2011 at 1:30 P.M.