South Carolina General Assembly
121st Session, 2015-2016

Download This Bill in Microsoft Word format

A250, R282, H5078

STATUS INFORMATION

General Bill
Sponsors: Reps. White and Cobb-Hunter
Document Path: l:\council\bills\bbm\9461dg16.docx
Companion/Similar bill(s): 683

Introduced in the House on March 9, 2016
Introduced in the Senate on April 28, 2016
Last Amended on May 31, 2016
Passed by the General Assembly on June 2, 2016
Governor's Action: June 6, 2016, Signed

Summary: Local sales and use taxes

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    3/9/2016  House   Introduced and read first time (House Journal-page 33)
    3/9/2016  House   Referred to Committee on Ways and Means 
                        (House Journal-page 33)
   4/14/2016  House   Member(s) request name added as sponsor: Cobb-Hunter
   4/20/2016  House   Committee report: Favorable with amendment Ways and 
                        Means (House Journal-page 354)
   4/26/2016  House   Amended (House Journal-page 115)
   4/26/2016  House   Read second time (House Journal-page 115)
   4/26/2016  House   Roll call Yeas-94  Nays-0 (House Journal-page 115)
   4/27/2016  House   Read third time and sent to Senate 
                        (House Journal-page 17)
   4/28/2016  Senate  Introduced and read first time (Senate Journal-page 16)
   4/28/2016  Senate  Referred to Committee on Finance (Senate Journal-page 16)
   5/18/2016  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 19)
   5/31/2016  Senate  Committee Amendment Adopted (Senate Journal-page 38)
   5/31/2016  Senate  Read second time (Senate Journal-page 38)
   5/31/2016  Senate  Roll call Ayes-38  Nays-4 (Senate Journal-page 38)
    6/1/2016          Scrivener's error corrected
    6/1/2016  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 36)
    6/2/2016  House   Concurred in Senate amendment and enrolled 
                        (House Journal-page 29)
    6/2/2016  House   Roll call Yeas-106  Nays-0 (House Journal-page 29)
    6/2/2016          Ratified R 282
    6/6/2016          Signed By Governor
   6/13/2016          Effective date 6/06/16
   6/14/2016          Act No. 250

View the latest legislative information at the website

VERSIONS OF THIS BILL

3/9/2016
3/11/2016
4/20/2016
4/26/2016
5/18/2016
5/31/2016
6/1/2016


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

(A250, R282, H5078)

AN ACT TO AMEND SECTION 4-10-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VARIOUS LOCAL SALES AND USE TAXES, SO AS TO DEFINE "GENERAL ELECTION"; TO AMEND SECTION 4-10-330, RELATING TO THE CAPITAL PROJECTS SALES TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE ON APRIL THIRTIETH OF AN ODD- OR EVEN-NUMBERED YEAR AND TO SPECIFY CERTAIN REFERENDUM PUBLICATION REQUIREMENTS; AND TO AMEND SECTION 4-10-340, AS AMENDED, RELATING TO THE CAPITAL PROJECTS SALES TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE ON APRIL THIRTIETH OF AN ODD- OR EVEN-NUMBERED YEAR.

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

Definition

SECTION    1.    Section 4-10-10 of the 1976 Code, as added by Act 317 of 1990, is amended by adding an appropriately numbered item to read:

"( )    'General election' means the Tuesday following the first Monday in November in any year."

Conforming change

SECTION    2.    Section 4-10-330(A)(2) of the 1976 Code, as last amended by Act 49 of 2009, is further amended to read:

"(2)    the maximum time, in two-year increments not to exceed eight years from the date of imposition, or in the case of a reimposed tax, a period ending on April thirtieth, not to exceed seven years, for which the tax may be imposed;"

Conforming change

SECTION    3.    Section 4-10-340(A) of the 1976 Code, as last amended by Act 49 of 2009, is further amended to read:

"(A)    If the sales and use tax is approved in the referendum, the tax is imposed on the first of May following the date of the referendum. If the reimposition of an existing sales and use tax imposed pursuant to this article is approved in the referendum, the new tax is imposed immediately following the termination of the earlier imposed tax and the reimposed tax terminates on the applicable thirtieth of April, not to exceed seven years from the date of reimposition. If the certification is not timely made to the Department of Revenue, the imposition is postponed for twelve months."

Referendum publication requirement

SECTION    4.    Section 4-10-330(C) of the 1976 Code, as last amended by Act 243 of 2014, is further amended to read:

"(C)(1)        Upon receipt of the ordinance, the county election commission must conduct a referendum on the question of imposing the sales and use tax in the area of the county that is to be subject to the tax. The referendum for imposition or reimposition of the tax must be held at the time of the general election. Subject to item (2), two weeks before the referendum the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects. If the proposed question includes the use of sales taxes to defray debt service on bonds issued to pay the costs of any project, the notice must include a statement indicating that principal amount of the bonds proposed to be issued for the purpose and, if the issuance of the bonds is to be approved as part of the referendum, stating that the referendum includes the authorization of the issuance of bonds in that amount. This notice is in lieu of any other notice otherwise required by law.

(2)    If the referendum on the question of imposing sales and use tax is conducted in an odd-numbered year, and it is the only matter being considered at the general election, then six weeks before the referendum, the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects."

Time effective

SECTION    5.    This act takes effect upon approval by the Governor.

Ratified the 2nd day of June, 2016.

Approved the 6th day of June, 2016.

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This web page was last updated on June 28, 2016 at 5:02 PM