South Carolina General Assembly
117th Session, 2007-2008

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Bill 3783

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COMMITTEE REPORT

April 17, 2007

H. 3783

Introduced by Reps. Limehouse, Crawford and Bales

S. Printed 4/17/07--H.

Read the first time March 27, 2007.

            

THE COMMITTEE ON WAYS AND MEANS

To whom was referred a Bill (H. 3783) to amend Section 12-33-210, as amended, Code of Laws of South Carolina, 1976, relating to biennial license taxes granted pursuant to the Alcoholic Beverage Control Act, etc., respectfully

REPORT:

That they have duly and carefully considered the same and recommend that the same do pass:

DANIEL T. COOPER for Committee.

            

STATEMENT OF ESTIMATED FISCAL IMPACT

REVENUE IMPACT 1/

This bill is expected to reduce general fund alcohol license tax revenue by an estimated $196,000 in FY2007-08.

Explanation

This bill would amend Section 12-33-210(A) to reduce the biennial license tax for an alcohol manufacturer's license from the current $50,000 for a 2-year license to $1,000 for a 2-year license. Based on definitions in The Alcoholic Beverage Control (ABC) Act in Title 61, "alcoholic liquors" means "any spirituous malt, vinous, fermented, brewed, or other liquors or a compound or mixture...which contains alcohol and is used as a beverage". Also defined in the ABC Act, a "manufacturer" is a "person operating a plant or place of business in this State for distilling, rectifying, brewing, fermenting, blending, or bottling alcoholic liquors". These definitions include manufacturers or producers of alcoholic liquors, beer, and wine products. According to the Department of Revenue, there have been no liquor manufacturer's licenses issued by the Department of Revenue, and there were four beer/wine producer's licenses issued in FY2004-05. Multiplying four manufacturer's licenses by $50,000 results in $200,000 in general fund alcohol license tax revenue. Reducing the manufacturer's license tax from $50,000 to $1,000 would result in a reduction of $196,000 in general fund alcohol license tax revenue in FY2007-08.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact by the BEA, or Section 2-7-76 for a local revenue impact or Section 6-1-85(B) for an estimate of the shift in local property tax incidence by the Office of Economic Research.

A BILL

TO AMEND SECTION 12-33-210, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO BIENNIAL LICENSE TAXES GRANTED PURSUANT TO THE ALCOHOLIC BEVERAGE CONTROL ACT, SO AS TO REDUCE THE BIENNIAL FEE FOR THE MANUFACTURER'S LICENSE FROM FIFTY THOUSAND DOLLARS TO ONE THOUSAND DOLLARS.

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 Title 61, in addition to all other license taxes, are as follows:

(1)    manufacturer's license: fifty one thousand dollars;

(2)    wholesaler's license: twenty thousand dollars;

(3)    retail dealer's license: one thousand two hundred dollars; and

(4)    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.    This act takes effect upon approval by the Governor.

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