H 3901 Session 111 (1995-1996)
H 3901 General Bill, By Harrell, D.W.Beatty, H.Brown, B.D.Cain, Cobb-Hunter,
Cotty, Delleney, Fleming, R.C.Fulmer, Govan, H.M.Hallman, Harrison, B.H.Harwell,
R.J.Herdklotz, J.H.Hodges, T.E.Huff, Hutson, Jennings, Klauber, Knotts, L.H.Limbaugh,
Limehouse, L.M.Martin, McCraw, J.T.McElveen, Quinn, Richardson, Seithel, Sheheen,
J.S.Shissias, D.Smith, Stuart, Whatley, L.S.Whipper, Wilkins, S.S.Wofford,
Young-Brickell and W.J.Young
Similar(S 699) A Bill to amend Section 12-51-90, Code of Laws of South Carolina, 1976,
relating to the redemption of real property sold for delinquent taxes, so as
to increase the interest rate from eight to twelve percent in the last six
months of the redemption period for all real property not assessed as
owner-occupied residential property. View full text
03/29/95 House Introduced and read first time HJ-14
03/29/95 House Referred to Committee on Ways and Means HJ-14
04/12/95 House Committee report: Favorable Ways and Means HJ-10
04/20/95 House Read second time HJ-44
04/20/95 House Unanimous consent for third reading on next
legislative day HJ-44
04/21/95 House Read third time and sent to Senate HJ-4
04/25/95 Senate Introduced and read first time SJ-14
04/25/95 Senate Referred to Committee on Finance SJ-14
05/09/95 Senate Recalled from Committee on Finance SJ-33
05/16/95 Senate Read second time SJ-15
05/16/95 Senate Ordered to third reading with notice of
amendments SJ-15
05/23/95 Senate Debate adjourned SJ-127
05/24/95 Senate Amended SJ-52
05/24/95 Senate Debate interrupted SJ-60
05/30/95 Senate Debate interrupted SJ-84
05/31/95 Senate Debate interrupted SJ-150
06/01/95 Senate Amended SJ-44
06/01/95 Senate Debate interrupted SJ-44
01/10/96 Senate Debate interrupted SJ-45
01/16/96 Senate Retaining place on calendar recommitted to Senate
Finance Committee to be reported out by February
13, 1996 SJ-12
02/28/96 Senate Debate interrupted SJ-19
02/29/96 Senate Amended SJ-17
02/29/96 Senate Debate interrupted SJ-17
03/05/96 Senate Debate interrupted SJ-18
03/06/96 Senate Debate interrupted SJ-39
03/07/96 Senate Debate interrupted SJ-23
03/12/96 Senate Debate interrupted SJ-18
03/13/96 Senate Amended SJ-10
03/13/96 Senate Read third time and returned to House with
amendments SJ-19
03/20/96 House Debate adjourned on Senate amendments until
Wednesday, March 27, 1996 HJ-40
03/28/96 House Debate adjourned on Senate amendments until
Wednesday, April 3, 1996 HJ-74
04/03/96 House Debate adjourned on Senate amendments until
Tuesday, April 9, 1996 HJ-57
04/10/96 House Senate amendment amended HJ-119
04/10/96 House Returned to Senate with amendments HJ-136
04/16/96 Senate Non-concurrence in House amendment SJ-7
04/17/96 House House insists upon amendment and conference
committee appointed Reps. Harrison, D. Smith &
Limbaugh HJ-52
04/23/96 Senate Conference committee appointed Sens. McConnell,
Moore, Passailaigue SJ-35
05/14/96 House Rep. Felder replaces Rep. Harrison on conference
committee HJ-43
06/13/96 Senate Free conference powers granted SJ-119
06/13/96 Senate Free conference committee appointed Sens. Moore,
McConnell, Passailaigue SJ-119
06/13/96 Senate Free conference report received and adopted SJ-119
Indicates Matter Stricken
Indicates New Matter
AMENDED--NOT PRINTED IN THE HOUSE
Amendment No. 2 (Doc Name P:\amend\GJK\22651HTC.96)
Amendment No. 3 (Doc Name H-MEMBER\B21\1)
Amendment No. 4 (Doc Name P:\amend\GJK\22656SD.96)
April 10, 1996
H. 3901
Introduced by REPS. Harrell, Fleming, Cobb-Hunter, Seithel,
A. Young, Limbaugh, Wilkins, Wofford, Hallman, H. Brown, Cain,
Cotty, Martin, D. Smith, Fulmer, L. Whipper, Shissias, Quinn,
McCraw, Knotts, Stuart, Harrison, Sheheen, Huff, Klauber, Beatty,
Limehouse, Whatley, Harwell, Hodges, J. Young, Govan,
Herdklotz, Jennings, Richardson, Hutson, Delleney and McElveen
S. Printed 3/13/96--S.
Read the first time April 25, 1995.
A BILL
TO AMEND SECTION 12-51-90, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO THE REDEMPTION OF
REAL PROPERTY SOLD FOR DELINQUENT TAXES, SO AS
TO INCREASE THE INTEREST RATE FROM EIGHT TO
TWELVE PERCENT IN THE LAST SIX MONTHS OF THE
REDEMPTION PERIOD FOR ALL REAL PROPERTY NOT
ASSESSED AS OWNER-OCCUPIED RESIDENTIAL
PROPERTY.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Article 1, Chapter 9, Title 4 of the 1976 Code is
amended by adding:
"Section 4-9-142. (A) The governing body of a county
may not impose any new tax after December 31, 1995, unless the
tax is specifically authorized by the General Assembly in a prior
act, by this section, or in a future act.
The governing body of a county may not increase tax or uniform
service charge rates, excluding utilities, imposed for any purposes
above the rates imposed for such purposes for the prior tax year.
However, rates may be increased by the percentage increase in the
consumer price index based upon the southeastern average.
Notwithstanding the limitations contained in this subsection, rates
may be increased for the following purposes:
(1) in response to a natural or environmental disaster as
declared by the Governor. However, upon revocation of the
declared emergency or as soon as conditions or operations change
to the extent the emergency no longer exists, millage rates and
service charge rates must return to the rates immediately preceding
the emergency;
(2) to offset a prior year's deficit, as required by Section 7,
Article X of the South Carolina Constitution;
(3) to raise the revenue necessary to comply with judicial
mandates requiring the use of county funds, personnel, facilities, or
equipment; or
(4) millage which is levied to pay bonded indebtedness or
payments for real property purchased using a lease-purchase
agreement or used to maintain a reserve account. Nothing in this
section prohibits the use of energy saving performance contracts as
provided in Section 48-52-670.
(B) Existing tax and uniform service charge rates may be further
increased only upon a two-thirds vote of the governing body of the
county. However, if the governing body has fewer than six
members or more than twelve members, a three-fifths vote is
required. Additionally, no supermajority is required to further
increase the rate of the charges specifically authorized by this
subsection if, in a referendum held for this purpose, a majority of
the qualified electors of the county voting in the referendum
approve the imposition of the increased rate of the existing charge.
This referendum must be called by a majority vote of the governing
body of the county. The referendum must be held only in that
portion of the county where the rates of such charges are to be
raised. This subsection does not apply to the vote of a county
council in the preparation or adoption of the budget of a school
district that is not fiscally autonomous.
(C) The imposition of a new tax expressly authorized by the
General Assembly by general law or a new uniform service charge
requires a two-thirds vote of the governing body of the county
except that if the governing body is comprised of fewer than six
members or more than twelve members, a three-fifths majority is
required.
(D)(1) Notwithstanding any other provision of law, the
governing body of a county may by ordinance impose a uniform
service charge on accommodations provided transients and on food
and beverages by facilities engaged in selling food for consumption
on the premises and/or by establishments licensed for on-premises
consumption of alcohol, beer, or wine. The maximum rate that
may be imposed on accommodations is three percent of the
measure of the charge and in the case of food and beverages, one
percent of the measure of the charge. The charges on
accommodations authorized by this subsection cannot be imposed in
an incorporated area of the county without the approval of a
two-thirds majority of the governing body of the affected
municipality, and the charges on food and beverages authorized by
this subsection cannot be imposed in an incorporated area of the
county. The charges authorized by this subsection may be imposed
or raised only in the manner provided in subsection (C) except that
no supermajority is required to impose or increase the rate of the
charges specifically authorized by this subsection if, in a
referendum held for this purpose, a majority of the qualified
electors of the county voting in the referendum approve the
imposition of the new charge or the increased rate of the existing
charge. The referendum must be held only in that portion of the
county where the charges are to be imposed or rates of such charges
raised. The maximum rates provided in this subsection may not be
exceeded regardless of the method of imposition.
(2)(a) The revenues of the charges authorized by this
subsection may be used only for:
(i) tourism-related buildings including, but not limited to,
civic centers, coliseums, and aquariums;
(ii) cultural, recreational, or historical facilities;
(iii) beach access and renourishment;
(iv) highways, roads, streets, and bridges providing access
to tourist destinations; and
(v) advertisements and promotion related to tourism
development.
(b) In counties where at least nine hundred thousand dollars
in accommodations taxes is collected annually pursuant to Section
12-36-920, the revenues of the charges also may be used for the
operation and maintenance of those items provided in (i) through
(v) including, police, fire protection, emergency medical service,
and emergency preparedness operations directly attendant to these
facilities.
(3) Nothing in this subsection may be construed as
authorizing additional charges on accommodations and food and
beverages when the governing body of the county enacted before
1996 taxes, fees, or uniform service charges on these items
measured substantially in the same manner. To the extent that the
maximum charge rates authorized in this subsection have not been
exceeded in cumulative local impositions occurring before 1996,
any rate increases are allowed only as provided in this subsection.
(E) For the tax year of implementation of the values determined
by a countywide equalization and reassessment program, the millage
rate for all real and personal property must not exceed the rollback
millage, as defined in this subsection, except that the rollback
millage may be increased by the percentage increase in the
consumer price index, based on the southeastern average, for the
year immediately preceding the year the reassessment values are
implemented. The millage rate may be further increased during the
year of implementation of reassessment values upon a two-thirds
vote of the governing body. However, if the governing body has
fewer than six members or more than twelve members, a
three-fifths vote is required. For purposes of this subsection, the
rollback millage rate is computed by dividing the total county
property tax collections for the prior year by the new reassessment
tax base for all property subject to tax and all fee-in-lieu property
within the county."
SECTION 2. Article 1, Chapter 21, Title 5 of the 1976 Code is
amended by adding:
"Section 5-21-70. (A) The governing body of a
municipality may not impose any new tax after December 31, 1995,
unless the tax is specifically authorized by the General Assembly in
a prior act; by this section; or in a future act.
The governing body of a municipality may not increase tax or
uniform service charge rates, excluding utilities, imposed for any
purposes above the rates imposed for such purposes for the prior
tax year. However, rates may be increased by the percentage
increase in the Consumer Price Index based upon the southeastern
average. Notwithstanding the limitations contained in this
subsection, rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as
declared by the Governor. However, upon revocation of the
declared emergency or as soon as conditions or operations change
to the extent the emergency no longer exists, millage rates and
service charge rates must return to the rates immediately preceding
the emergency; or
(2) to offset a prior year's deficit, as required by Section 7,
Article X of the South Carolina Constitution;
(3) to raise the revenue necessary to comply with judicial
mandates requiring the use of municipal funds, personnel, facilities,
or equipment; or
(4) millage which is levied to pay bonded indebtedness or
payments for real property purchased using a lease-purchase
agreement or used to maintain a reserve account. Nothing in this
section prohibits the use of energy saving performance contracts as
provided in Section 48-52-670.
(B) Except as provided in subsection (D) and notwithstanding
any provision of law, tax and uniform service charge rates may be
further increased only upon a two-thirds vote of the governing body
of the municipality. However, if the governing body has fewer
than six members or more than twelve members, a three-fifths vote
is required.
(C) The imposition of a new tax expressly authorized by the
General Assembly by general law or a new uniform service charge
requires a two-thirds vote of the governing body of the municipality
except that if the governing body is comprised of fewer than six
members or more than twelve members, a three-fifths majority is
required.
(D)(1) Notwithstanding any other provision of law, the
governing body of a municipality by ordinance may impose a
uniform service charge on accommodations provided transients
within the municipality and on food and beverages served by
facilities located in the municipality engaged in selling food for
consumption on the premises and/or by establishments located in
the municipality licensed for on-premises consumption of alcohol,
beer, or wine. The maximum rate that may be imposed on
accommodations is three percent of the measure of the charge and
in the case of food and beverages, one percent of the measure of
the charge. However, if a municipality has approved, by a
two-thirds vote of its governing body, the imposition by a county of
a charge on accommodations within the municipality, the aggregate
county and municipal rate on accommodations shall not exceed
three percent of the measure of the charge. The charges authorized
by this subsection may be imposed or raised only in the manner
provided in subsection (C) except that no supermajority is required
to impose or increase the rate of the charges specifically authorized
by this subsection if, in a referendum held for this purpose, a
majority of the qualified electors of the municipality voting in the
referendum approve the imposition of the new charge or the
increased rate of the existing charge. The maximum rates provided
in this subsection may not be exceeded regardless of the method of
imposition.
(2)(a) The revenues of the charges authorized by this
subsection may be used only for:
(i) tourism-related buildings including, but not limited to,
civic centers, coliseums, and aquariums;
(ii) cultural, recreational, or historical facilities;
(iii) beach access and renourishment;
(iv) highways, roads, streets, and bridges providing access
to tourist destinations; and
(v) advertisements and promotion related to tourism
development.
(b) In counties where at least nine hundred thousand dollars
in accommodations taxes is collected annually pursuant to Section
12-36-920, the revenues of the charges also may be used for the
operation and maintenance of those items provided in (i) through
(v) including, police, fire protection, emergency medical service,
and emergency preparedness operations directly attendant to these
facilities.
(3) Nothing in this subsection may be construed as
authorizing additional charges on accommodations and food and
beverages when the governing body of the municipality enacted
before 1996 taxes, fees, or uniform service charges on these items
measured substantially in the same manner. To the extent that the
maximum charge rates authorized in this subsection have not been
exceeded in cumulative local impositions occurring before 1996,
any rate increases are allowed only as provided in this subsection.
(E) For the tax year of implementation of the values determined
by a countywide equalization and reassessment program, the millage
rate for all real and personal property must not exceed the rollback
millage, as defined in this subsection, except that the rollback
millage may be increased by the percentage increase in the
consumer price index, based on the southeastern average, for the
year immediately preceding the year the reassessed values are
implemented. The millage rate may be further increased during the
year of implementation of reassessment values upon a two-thirds
vote of the governing body. However, if the governing body has
fewer than six members, a three-fifths vote is required. For
purposes of this subsection, the rollback millage rate is computed
by dividing the total municipal property tax collections for the prior
year by the new reassessment tax base for all property subject to tax
and all fee-in-lieu property within the municipality."
SECTION 3. Chapter 1, Title 6 of the 1976 Code is amended
by adding:
"Section 6-1-60. (A) A governing body authorized by
law to levy special purpose or public service district taxes may not
impose any new tax after December 31, 1995, unless specifically
authorized by the General Assembly in a prior act, by this section;
or in a future act.
A governing body authorized by law to levy special purpose or
public service district taxes may not increase tax rates or uniform
service charges, excluding utilities, imposed for any purposes above
the rates imposed for such purposes for the prior tax year.
However, rates may be increased by the percentage increase in the
consumer price index based upon the southeastern average.
Notwithstanding the limitations contained in this subsection, rates
may be increased for the following purposes:
(1) in response to a natural or environmental disaster as
declared by the Governor. However, upon revocation of the
declared emergency or as soon as conditions or operations change
to the extent the emergency no longer exists, millage rates and
service charge rates must return to the rates immediately preceding
the emergency;
(2) to offset a prior year's deficit, as required by Section 7,
Article X of the South Carolina Constitution;
(3) to raise the revenue necessary to comply with judicial
mandates requiring the use of municipal funds, personnel, facilities,
or equipment; or
(4) millage which is levied to pay bonded indebtedness or
payments for real property purchased using a lease-purchase
agreement or used to maintain a reserve account. Nothing in this
section prohibits the use of energy saving performance contracts as
provided in Section 48-52-670.
(B) Notwithstanding any provision of the law, tax and uniform
service charge rates may be further increased upon a two-thirds vote
of a governing body of a special purpose or public service district.
However, if the governing body has fewer than six members or
more than twelve members, a three-fifths vote is required.
(C) The imposition of a new tax expressly authorized by the
General Assembly requires a two-thirds vote of the governing body
authorized by law to levy special purpose or public service district
taxes except that if the governing body has fewer than six members
or more than twelve members, a three-fifths vote is required.
(D) For the tax year of implementation of the values determined
by a countywide equalization and reassessment program, the millage
rate for all real and personal property must not exceed the rollback
millage, as defined in this subsection, except that the rollback
millage may be increased by the percentage increase in the
consumer price index, based on the southeastern average, for the
year immediately preceding the year the reassessment values are
implemented. The millage rate may be further increased during the
year of implementation of reassessment values upon a two-thirds
vote of the governing body. However, if the governing body has
fewer than six members, a three-fifths vote is required. For
purposes of this subsection, the rollback millage rate is computed
by dividing the total special purpose or public service district
property tax collections for the prior year by the new reassessment
tax base for all property subject to tax and all fee-on-lieu property
within the special purpose or public service district.
(F) The provisions of this section may not be construed to
amend or repeal any existing provision of law limiting the fiscal
autonomy of a governing body authorized by law to levy special
purpose or public service district taxes to the extent those
limitations are more restrictive than the provisions of this
section."
SECTION 4. Chapter 73, Title 59 of the 1976 Code is amended
by adding:
"Section 59-73-35. (A) The governing body authorized
by law to levy school taxes may not impose any new tax after
December 31, 1995, unless specifically authorized by the General
Assembly. The governing body authorized by law to levy school
taxes may not increase tax rates above the rates imposed for such
purposes for the prior tax year. However, rates may be increased
by the percentage increase in the consumer price index based upon
the southeastern average. Notwithstanding the limitations contained
in this subsection, rates may be increased for the following
purposes:
(1) in response to a natural or environmental disaster as
declared by the Governor. However, upon revocation of the
declared emergency or as soon as conditions or operations change
to the extent the emergency no longer exists, millage rates and
service charge rates must return to the rates immediately preceding
the emergency;
(2) to meet the minimum required local Education Finance
Act inflation factor as projected by the State Budget and Control
Board, Division of Research and Statistics, and the per pupil
maintenance of effort requirement of Section 59-21-1030;
(3) to offset a prior year's deficit, as required by Section 7,
Article X of the South Carolina Constitution;
(4) to raise the revenue necessary to comply with judicial
mandates requiring the use of municipal funds, personnel, facilities,
or equipment; or
(5) millage which is levied to pay bonded indebtedness or
payments for real property purchased using a lease-purchase
agreement or used to maintain a reserve account. Nothing in this
section prohibits the use of energy saving performance contracts as
provided in Section 48-52-670.
(B) Notwithstanding any provision of the law, rates may be
further increased upon a two-thirds vote of the governing body
authorized by law to levy school taxes. However, if the governing
body has fewer than six members or more than twelve members, a
three-fifths vote is required.
(C) The imposition of a new tax expressly authorized by the
General Assembly requires a two-thirds vote of the governing body
authorized to levy school taxes except that if the governing body
has fewer than six members or more than twelve members, a
three-fifths vote is required.
(D) For the tax year of implementation of the values determined
by a countywide equalization and reassessment program, the millage
rate for all real and personal property must not exceed the rollback
millage, as defined in this subsection, except that the rollback
millage may be increased by the percentage increase in the
consumer price index, based on the southeastern average, for the
year immediately preceding the year the reassessment values are
implemented. The millage rate may be further increased during the
year of implementation of reassessment values upon a two-thirds
vote of the governing body authorized by law to levy school taxes.
However, if the governing body has fewer than six members, a
three-fifths vote is required. For purposes of this subsection, the
rollback millage rate is computed by dividing the total school
district property tax collections for the prior year by the new
reassessment tax base for all property subject to tax and all
fee-on-lieu property within the school district.
(F) The provisions of this section may not be construed to
amend or repeal any existing provision of law limiting the fiscal
autonomy of a governing body authorized to levy school taxes to
the extent those limitations are more restrictive than the provisions
of this section. For purposes of this section, the `governing body
authorized by law to levy school taxes' does not include the
General Assembly."
SECTION 5. That portion of Section 4-9-30(5)(a) of the 1976
Code before subitem (i) is amended to read:
"(a) to assess property and levy ad valorem property
taxes and uniform service charges, including the power to
tax different areas at different rates related to the nature and level
of governmental services provided and make appropriations for
functions and operations of the county, including, but not limited
to, appropriations for general public works, including roads,
drainage, street lighting, and other public works; water treatment
and distribution; sewage collection and treatment; courts and
criminal justice administration; correctional institutions; public
health; social services; transportation; planning; economic
development; recreation; public safety, including police and fire
protection, disaster preparedness, regulatory code enforcement;
hospital and medical care; sanitation, including solid waste
collection and disposal; elections; libraries; and to provide for the
regulation and enforcement of the above them.
However, prior to before the creation of a special
tax district for the purposes enumerated in this item, one of the
following procedures is required:"
SECTION 6. Section 4-9-30 of the 1976 Code, as last amended
by Act 405 of 1994, is further amended by adding after item (5)
and before item (6):
"(5.1) to levy a uniform service charge on a portion of the
community which will receive special benefit as a result of the
improvement made with the proceeds of the charge; the service
charge must be maintained in a dedicated fund, the proceeds
specifically allocated to the specific use and purpose for which the
charge is levied and the revenues collected must not exceed the cost
of the improvements made with the proceeds of the charge. Any
revenues collected heretofore and described as a fee or charge now
must be termed a uniform service charge and must conform to the
requirements of this item."
SECTION 7. Section 5-7-30 of the 1976 Code, as last amended
by Act 171 of 1993, is further amended to read:
"Section 5-7-30. Each municipality of the State, in
addition to the powers conferred to its specific form of government,
may enact regulations, resolutions, and ordinances, not inconsistent
with the Constitution and general law of this State, including the
exercise of powers in relation to roads, streets, markets, law
enforcement, health, and order in the municipality or respecting any
subject which appears to it necessary and proper for the security,
general welfare, and convenience of the municipality or for
preserving health, peace, order, and good government in it,
including the authority to levy and collect taxes on real and
personal property and as otherwise authorized in this section, make
assessments, and establish uniform service charges relating
to them; the authority to abate nuisances; the authority to provide
police protection in contiguous municipalities and in unincorporated
areas located not more than three miles from the municipal limits
upon the request and agreement of the governing body of
such the contiguous municipality or the county,
including agreement as to the boundaries of such police
jurisdictional areas, in which case the municipal law enforcement
officers shall have the full jurisdiction, authority, rights, privileges,
and immunities, including coverage under the workers'
compensation law, which they have in the municipality, including
the authority to make arrests, and to execute criminal process within
the extended jurisdictional area; provided, however, that this
shall does not extend the effect of the laws of the
municipality beyond its corporate boundaries; grant franchises for
the use of public streets and make charges for them; engage in the
recreation function; levy a business license tax on gross income, but
a wholesaler delivering goods to retailers in a municipality is not
subject to the business license tax unless he the
wholesaler maintains within the corporate limits of the
municipality a warehouse or mercantile establishment for the
distribution of wholesale goods; and a business engaged in making
loans secured by real estate is not subject to the business license tax
unless it has premises located within the corporate limits of the
municipality and no entity which is exempt from the license tax
under another law nor or a subsidiary or affiliate of
an exempt entity is subject to the business license tax; borrow in
anticipation of taxes; and pledge revenues to be collected and the
full faith and credit of the municipality against its note and conduct
advisory referenda. The municipal governing body may fix fines
and penalties for the violation of municipal ordinances and
regulations not exceeding five hundred dollars or imprisonment not
exceeding thirty days, or both.
For the purpose of providing and maintaining parking for the
benefit of a downtown commercial area, a municipality may levy a
surtax upon the business license of a person doing business in a
designated area in an amount not to exceed fifty percent of the
current yearly business license tax upon terms and conditions fixed
by ordinance of the municipal council. The area must be designated
by council only after a petition is submitted by not less than
two-thirds of the persons paying a business license tax in the area
and who paid not less than one-half of the total business license tax
collected for the preceding calendar year requesting the designation
of the area. The business within the designated area which is
providing twenty-five or more parking spaces for customer use is
required to pay not more than twenty-five percent of a surtax levied
pursuant to the provisions of this paragraph.
The municipality may levy a uniform service charge on a
portion of the community which will receive special benefit as a
result of the improvement made with the proceeds of the charge;
the service charge must be maintained in a dedicated fund, the
proceeds specifically allocated to the specific use and purpose for
which the charge is levied and the revenues collected must not
exceed the cost of the improvements made with the proceeds of the
charge. Any revenues collected heretofore and described as a fee or
charge now must be termed a uniform service charge and must
conform to these requirements."
SECTION 8. Section 4-29-67 of the 1976 Code, as last
amended by Act 32 of 1995, is further amended by adding an
appropriately lettered subsection at the end to read:
"( ) The provisions of Sections 4-9-142, 5-21-70, 6-1-60
and 59-73-35 do not apply with respect to calculating the fee in lieu
of taxes allowed pursuant to this section and Chapter 12 of this
title."
SECTION 9. A. Chapter 1, Title 6 of the 1976 Code is
amended by adding:
"Section 6-1-85. Municipalities, counties, school districts,
or special purpose districts may not impose any fee or tax of any
nature or description on the transfer of real property unless the
General Assembly has expressly authorized by general law the
imposition of the fee or tax."
B. Notwithstanding the provisions of Section 6-1-85 of the
1976 Code as added by this act, the governing body of any
municipality, county, school district, or special purpose district
which has enacted and collected any fee or tax which is charged on
the transfer of real estate may continue to collect the fees or taxes
until the earlier of:
(1) the end of the entity's current fiscal year as of the
effective date of this section; or
(2) January 1, 1997.
C. This section takes effect upon approval by the Governor.
SECTION 10. If any section, subsection, paragraph,
subparagraph, sentence, clause, phrase, or word of this act is for
any reason held to be unconstitutional or invalid, such holding shall
not affect the constitutionality or validity of the remaining portions
of this act, the General Assembly hereby declaring that it would
have passed this act, and each and every section, subsection,
paragraph, subparagraph, sentence, clause, phrase, and word thereof,
irrespective of the fact that any one or more other sections,
subsections, paragraphs, subparagraphs, sentences, clauses, phrases,
or words hereof may be declared to be unconstitutional, invalid, or
otherwise ineffective.
SECTION 11. A. The State Election Commission shall conduct
a statewide referendum on November 5, 1996 on the question of
raising the sales tax in order to provide personal property
automobile tax relief.
The referendum question shall read: "Do you favor raising
the statewide sales, use and casual excise tax rate from five to six
percent to set aside the proceeds of the additional one percent to
provide for personal property automobile tax relief, with the
definition of "personal property automobile tax" being
defined as tax levied on private passenger cars or pickup
trucks."
If the sales tax is increased statewide from five to six percent and
the proceeds therefrom used to eliminate ad valorem property taxes
on private passenger cars and pickup trucks, no county,
municipality or other taxing entity may impose any ad valorem
property taxes on private passenger cars and pickup trucks while the
statewide sales tax is at six percent. Further, the revenues raised
from the additional one percent sales tax must be distributed to the
several counties and municipalities of this State on a pro rata
percentage basis as the General Assembly shall provide based on
registrations of these types of vehicles in that jurisdiction as
compared to registrations of these types of vehicles statewide.
SECTION 12. This act takes effect upon approval by the
Governor.
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