A bill

to amend the South Carolina Code of Laws BY ENACTING THE "SOUTH CAROLINA PUBLIC LANDS ENHANCEMENT ACT"; and by adding Section 12-36-2700 so as to REQUIRE THAT AN AMOUNT EQUAL TO THE ANNUAL GENERAL FUND PORTION OF SALES TAX REVENUE DERIVED FROM SPORTING GOODS STORES BE APPROPRIATED FOR CAPITAL IMPROVEMENTS ON CERTAIN LANDS OWNED, LEASED, OR MANAGED FOR PUBLIC USE BY AN AGENCY OF THIS STATE.

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

SECTION 1.   This act must be known and may be cited as the "South Carolina Public Lands Enhancement Act".

SECTION 2.   Article 25, Chapter 36, Title 12 of the S.C. Code is amended by adding:

   Section 12-36-2700.   (A) For the purpose of this section:

      (1) "Capital improvements" means activities that require the expenditure of $50,000 or more and that serve to create, improve, or restore access to public lands and waters, facilities, natural resources including fish and wildlife populations, or recreational opportunities. "Capital improvements" does not include the acquisition of fee simple title. The dollar amount in this item must be indexed to the Consumer Price Index for All Urban Consumers in increments of $10,000;

      (2) "Public Lands Enhancement Fund" means a fund that is separate and distinct from all other funds and that is dedicated for the purpose of capital improvements on parks, forests, wildlife management areas, and heritage preserves that are owned, leased, or managed for public use by an agency of this State.

   (B) Notwithstanding any other provision of law, an amount equal to the annual general fund portion of sales tax revenue derived from sporting goods stores, designated under the 2007 North American Industry Classification System with code 451110, must be credited to the Public Lands Enhancement Fund.

SECTION 3.   This act takes effect on July 1, 2023.

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