SECTION 114
REAL ESTATE COMMISSION
Total Funds General Funds
I. ADMINISTRATION
COMMISSIONER/S $ 48,306 $ 48,306
(1.00) (1.00)
CLASSIFIED POSITIONS 530,669 530,669
(28.00) (28.00)
NEW POSITIONS
ATTORNEY II 24,868 24,868
(1.00) (1.00)
SPECIAL INV. II 34,940 34,940
(2.00) (2.00)
ADMINISTRATIVE SPEC. B 26,552 26,552
(2.00) (2.00)
ADMINISTRATIVE SPEC. A 11,800 11,800
(1.00) (1.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 8,321 8,321
PER DIEM 9,500 9,500
TOTAL PERSONAL SERVICE 694,956 694,956
SECTION 114
REAL ESTATE COMMISSION
Total Funds General Funds
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 175,309 175,309
SUPPLIES & MATERIALS 50,487 50,487
FIXED CHGS. & CONTRIB. 145,338 145,338
TRAVEL 98,024 98,024
EQUIPMENT 18,600 18,600
LIB BOOKS, MAPS & FILMS 400 400
TOTAL OTHER OPER. EXP. 488,158 488,158
SPECIAL ITEMS
INTERGOVERNMENTAL 20,000 20,000
OTHER CONTRACT SVCS. 60,000 60,000
TOTAL SPECIAL ITEMS 80,000 80,000
TOTAL ADMINISTRATION 1,263,114 1,263,114
========== ==========
II. EMPLOYEE BENEFITS
EMPLOYER CONTRIBUTION 142,752 142,752
TOTAL FRINGE BENEFITS 142,752 142,752
TOTAL EMP. CONTRIBUTION 142,752 142,752
========== ==========
TOTAL EMPLOYEE BENEFITS 142,752 142,752
========== ==========
III. NON-RECURR. APPRO.
OTHER OPERATING EXPENSE
EQUIPMENT 31,234 31,234
TOTAL NON-RECURR. APPRO. 31,234 31,234
========== ==========
TOTAL REAL ESTATE COMM. $1,437,100 $1,437,100
========== ==========
TOTAL AUTHORIZED FTE'S (35.00) (35.00)
========== ==========
114.1. Any funds on deposit with the State Treasurer for
research and education programs of the Real Estate Commission shall
be remitted to the General Fund of the State.
114.2. All funds appropriated, in this section, for Research and
Education projects shall be funded wholly, out of the Real Estate
Commission authorized allocation of five dollars from each annual
renewal fee. All funds appropriated in this section, for Research
and Educational projects shall be expended for the purpose
designated.
SECTION 115
RESIDENTIAL HOME BUILDERS COMMISSION
Total Funds General Funds
I. ADMINISTRATION
DIRECTOR $ 37,240 $ 37,240
(1.00) (1.00)
CLASSIFIED POSITIONS 188,982 188,982
(10.00) (10.00)
OTHER PERSONAL SERVICES
TEMPORARY POSITIONS 840 840
PER DIEM 4,750 4,750
TOTAL PERSONAL SERVICE 231,812 231,812
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 27,800 27,800
SUPPLIES & MATERIALS 25,549 25,549
FIXED CHGS. & CONTRIB. 36,715 36,715
TRAVEL 52,950 52,950
EQUIPMENT 52,003 52,003
TRANSPORTATION 50 50
TOTAL OTHER OPER. EXP. 195,067 195,067
TOTAL ADMINISTRATION 426,879 426,879
========== ==========
II. EMPLOYEE BENEFITS
A. SALARY INCREMENTS
EMPLOYER CONTRIBUTION 45,833 45,833
TOTAL FRINGE BENEFITS 45,833 45,833
TOTAL EMP. CONTRIBUTION 45,833 45,833
========== ==========
TOTAL EMPLOYEE BENEFITS 45,833 45,833
========== ==========
TOTAL RESIDENT. HOME BLDRS $ 472,712 $ 472,712
========== ==========
TOTAL AUTHORIZED FTE'S (11.00) (11.00)
========== ==========
SECTION 116
BD. OF EX. FOR REGISTERED SANITARIANS
Total Funds General Funds
I. ADMINISTRATION
OTHER PERSONAL SERVICES
PER DIEM $ 280 $ 280
TOTAL PERSONAL SERVICE 280 280
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 4,406 4,406
SUPPLIES & MATERIALS 1,000 1,000
FIXED CHGS. & CONTRIB. 50 50
TRAVEL 1,500 1,500
TOTAL OTHER OPER. EXP. 6,956 6,956
TOTAL ADMINISTRATION 7,236 7,236
========== ==========
TOTAL S.C. BD. REG. SANI. $ 7,236 $ 7,236
========== ==========
SECTION 117
STATE BOARD OF SOCIAL WORK EXAMINERS
Total Funds General Funds
I. ADMINISTRATION
OTHER PERSONAL SERVICES
PER DIEM $ 280 $ 280
TOTAL PERSONAL SERVICE 280 280
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 3,561 3,561
SUPPLIES & MATERIALS 875 875
FIXED CHGS. & CONTRIB. 395 395
TRAVEL 889 889
TOTAL OTHER OPER. EXP. 5,720 5,720
TOTAL ADMINISTRATION 6,000 6,000
========== ==========
TOTAL BD-SOC WORK EXAM. $ 6,000 $ 6,000
========== ==========
SECTION 118
BD. OF EX. FOR SPEECH, PATHOLOGY & AUDIOLOGY
Total Funds General Funds
I. ADMINISTRATION
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS $ 5,765 $ 5,765
SECTION 118
BD. OF EX. FOR SPEECH, PATHOLOGY & AUDIOLOGY
Total Funds General Funds
PER DIEM 1,054 1,054
TOTAL PERSONAL SERVICE 6,819 6,819
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 2,690 2,690
SUPPLIES & MATERIALS 806 806
FIXED CHGS. & CONTRIB. 570 570
TRAVEL 1,899 1,899
TOTAL OTHER OPER. EXP. 5,965 5,965
TOTAL ADMINISTRATION 12,784 12,784
========== ==========
II. EMPLOYEE BENEFITS
EMPLOYER CONTRIBUTION 879 879
TOTAL FRINGE BENEFITS 879 879
TOTAL EMP. CONTRIBUTION 879 879
========== ==========
TOTAL EMPLOYEE BENEFITS 879 879
========== ==========
TOTAL SP. PATH. & AUDIO. $ 13,663 $ 13,663
========== ==========
SECTION 119
BD. OF VETERINARY MEDICAL EXAMINERS
Total Funds General Funds
I. ADMINISTRATION
CLASSIFIED POSITIONS $ 8,783 $ 8,783
(.73) (.73)
OTHER PERSONAL SERVICE
PER DIEM 3,360 3,360
TOTAL PERSONAL SERVICE 12,143 12,143
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 1,000 1,000
SUPPLIES & MATERIALS 2,053 2,053
FIXED CHGS. & CONTRIB. 300 300
TRAVEL 6,455 6,455
EQUIPMENT 1,500 1,500
TOTAL OTHER OPER. EXP. 11,308 11,308
TOTAL ADMINISTRATION 23,451 23,451
========== ==========
SECTION 119
BD. OF VETERINARY MEDICAL EXAMINERS
Total Funds General Funds
II. EMPLOYEE BENEFITS
EMPLOYER CONTRIBUTION 1,036 1,036
TOTAL FRINGE BENEFITS 1,036 1,036
TOTAL EMP. CONTRIBUTION 1,036 1,036
========== ==========
TOTAL EMPLOYEE BENEFITS 1,036 1,036
========== ==========
TOTAL VETERINARY MED EXAM $ 24,487 $ 24,487
========== ==========
TOTAL AUTHORIZED FTE'S (.73) (.73)
========== ==========
SECTION 119A
PROCUREMENT & REVIEW PANEL
Total Funds General Funds
I. ADMINISTRATION
PERSONAL SERVICE
NEW POSITIONS
ATTORNEY II $ 38,000 $ 38,000
(1.00) (1.00)
ADM. ASST. II 28,000 28,000
(1.00) (1.00)
TOTAL PERSONAL SERVICE 66,000 66,000
SPECIAL ITEMS
MISC. OPERATIONS 45,280 45,280
TOTAL SPECIAL ITEMS 45,280 45,280
TOTAL ADMINISTRATION 111,280 111,280
========== ==========
II. EMPLOYEE BENEFITS
A. EMPLOYER CONTRIBUTION
EMPLOYER CONTRIBUTION 11,370 11,370
TOTAL FRINGE BENEFITS 11,370 11,370
TOTAL EMP. CONTRIBUTION 11,370 11,370
========== ==========
TOTAL PROC. REVIEW PANEL $ 122,650 $ 122,650
========== ==========
TOTAL AUTHORIZED FTE'S (2.00) (2.00)
========== ==========
SECTION 120
AERONAUTICS COMMISSION
Total Funds General Funds
I. ADMINISTRATION
PERSONAL SERVICE
DIRECTOR $ 50,112 $ 50,112
(1.00) (1.00)
CLASSIFIED POSITIONS 254,380 254,380
(10.00) (10.00)
OTHER PERSONAL SERVICES
PER DIEM 5,200 5,200
TOTAL PERSONAL SERVICE 309,692 309,692
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 101,047 101,047
SUPPLIES & MATERIALS 76,974 76,974
*[FIXED CHGS. & CONTRIB. 15,000 15,000]
TRAVEL 45,000 45,000
EQUIPMENT 59,800 59,800
LIB BOOKS, MAPS & FILMS 800 800
TOTAL OTHER OPER. EXP. 298,621 298,621
SPECIAL ITEMS
PLANNING GRANTS 14,000 14,000
ADMAIRPORT MASTER PLAN 2,000 2,000
TOTAL SPECIAL ITEMS 16,000 16,000
TOTAL ADMINISTRATION 624,313 624,313
========== ==========
II. AIRPORT SAFETY MAINT.
PERSONAL SERVICE
CLASSIFIED POSITIONS 323,367 323,367
(17.00) (17.00)
TOTAL PERSONAL SERVICE 323,367 323,367
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 101,800 101,800
SUPPLIES & MATERIALS 66,300 66,300
FIXED CHGS. & CONTRIB. 97,375 97,375
EQUIPMENT 37,222 37,222
LIGHT/POWER/HEAT 40,000 40,000
*[TRANSPORTATION 10,000 10,000]
TOTAL OTHER OPER. EXP. 352,697 352,697
SECTION 120
AERONAUTICS COMMISSION
Total Funds General Funds
SPECIAL ITEMS
AIRCRAFT EQUIP & OPS 683,044 503,044
NAVIGAT. AIDS & PLANNING 44,612 44,612
AIRCRAFT REPAIRS-ENGINES 36,982 36,982
EMERG. AIRPORT REPAIRS 1,000 1,000
TOTAL SPECIAL ITEMS 765,638 585,638
TOTAL AIRPORT SAFETY MAINT 1,441,702 1,261,702
========== ==========
III. REGULATION & INSPECT
PERSONAL SERVICE
CLASSIFIED POSITIONS 237,122 237,122
(8.00) (8.00)
TOTAL PERSONAL SERVICE 237,122 237,122
TOTAL REG & INSPECTION 237,122 237,122
========== ==========
IV. CIVIL AIR PATROL
PERSONAL SERVICE
CLASSIFIED POSITIONS 16,968 16,968
(2.00) (2.00)
TOTAL PERSONAL SERVICE 16,968 16,968
SPECIAL ITEMS
CAP GENERAL FUNDS 71,209 70,039
TOTAL SPECIAL ITEMS 71,209 70,039
TOTAL CIVIL AIR PATROL 88,177 87,007
========== ==========
V. AVIATION EDUCATION
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 5,972 5,972
SUPPLIES & MATERIALS 7,117 7,117
EQUIPMENT 2,895 2,895
SCHOLARSHIPS 3,774 3,774
TOTAL OTHER OPER. EXP. 19,758 19,758
TOTAL AVIATION EDUCATION 19,758 19,758
========== ==========
VI. SPECIAL PROGRAMS
CONTINUOUS AIRPORT SYS.
PERSONAL SERVICE
CLASSIFIED POSITIONS 98,164 98,164
(4.00) (4.00)
TOTAL PERSONAL SERVICE 98,164 98,164
SECTION 120
AERONAUTICS COMMISSION
Total Funds General Funds
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 103,795 13,795
SUPPLIES & MATERIALS 8,900 1,900
FIXED CHGS. & CONTRIB. 11,627 11,627
TRAVEL 5,000 2,000
TOTAL OTHER OPER. EXP. 129,322 29,322
TOTAL SPECIAL PROGRAMS 227,486 127,486
========== ==========
VII. EMPLOYEE BENEFITS
A. EMPLOYER CONTRIBUTION
EMPLOYER CONTRIBUTION 182,668 182,668
TOTAL FRINGE BENEFITS 182,668 182,668
TOTAL EMP. CONTRIBUTION 182,668 182,668
========== ==========
TOTAL EMPLOYEE BENEFITS 182,668 182,668
========== ==========
TOTAL AERONAUTICS COMM $2,821,226 $2,540,056
========== ==========
TOTAL AUTHORIZED FTE'S (42.00) (42.00)
========== ==========
120.1. The funds appropriated in this section under program IV
"Civil Air Patrol" shall be expended by the director so
as to discharge the State's obligations in conjunction with the
Civil Air Patrol as outlined in the SARDA Plan, the S. C.
Operational Radiological Emergency Response Plan, and assist County
and local authorities and other State agencies insofar as permitted
by the regulations governing the Civil Air Patrol. The director
shall further expend funds for the maintenance and acquisition of
equipment which, in his opinion, shall increase the Civil Air
Patrol's ability to perform its mission, and may expend not more
than twenty-five per cent of the Patrol funds in the "CAP
AEROSPACE EDUCATION" and "CADET" programs. The
director may expend funds to hire such administrative personnel as
may be necessary to administer the above outlined programs. All
expenditures for equipment and services shall be in accordance with
State fiscal policies.
120.2. The Aeronautics Commission may retain and expend
reimbursements derived from charges to other government agencies
for service and supplies for operating purposes and that a reserve
not to exceed $150,000 may be carried forward to Fiscal Year
1987-88 for the replacement of time limit aircraft components.
120.3. Revenue received for rental of office space to the U. S.
Air Force may be retained and expended to cover the cost of
building operations.
120.4. The Aeronautics Commission shall not pay for all or any
portion of the cost of utilities at any airport or facility except
for buildings occupied by the South Carolina Aeronautics
Commission.
120.5. All General Aviation Airports will receive funding prior
to the four air carrier airports (i.e. Columbia, Charleston,
Greenville-Spartanburg, Myrtle Beach Jetport) as these qualify for
special funding under the DDT/FAA appropriations based on
enplanements in South Carolina.
120.6. The Aeronautics Commission will provide hangar/parking
facilities for government owned and/or operated aircraft on a first
come basis. The funds collected are to be deposited to the General
Fund. The Hangar Fee Schedule shall be as follows:
Single Engine - $50.00 per month
Twin Engine - $75.00 per month
Jet/Turboprop - $100.00 per month
Helicopter - $75.00 per month
Permanent parking/tie down space will be provided at the rate of
$20.00 per month for single engine aircraft, or $30.00 per month
for twin engine aircraft. Personnel from the agencies owning
and/or operating aircraft will be responsible for ground movement
of their aircraft.
120.7. The Commission is authorized on a reimbursement basis, to
utilize services of the Department of Highways and Public
Transportation to assist in providing coordinated and continuing
legal and other services in transportation and related matters.
120.8. Any unexpended balance on June 30, 1987, of
appropriations to the Commission for airport planning and
development studies may be carried forward into 1987-88, and
expended for the same purposes.
120.9. Any line item appropriation for airports shall be
disbursed for eligible airport development items as approved by the
Commission.
SECTION 122
DEBT SERVICE
Total Funds General Funds
I. DEBT SVC-GEN. OBLIG.
PRINCIPAL & INT. PMTS.
CAPITAL IMPROVE BONDS $94,550,513 $94,550,513
TOTAL IMPROVEMENT BONDS 94,550,513 94,550,513
SCHOOL BONDS 4,122,125 4,122,125
TOTAL SCHOOL BONDS 4,122,125 4,122,125
TOTAL DEBT SERVICE 98,672,638 98,672,638
=========== ===========
II. HIGHWAY BONDS
DEBT SERVICE 7,273,000 7,273,000
TOTAL DEBT SERVICE 7,273,000 7,273,000
TOTAL DEBT SVC-HWY BONDS 7,273,000 7,273,000
=========== ===========
III. INSTITUTION BONDS
DEBT SERVICE 3,177,860 3,177,860
TOTAL DEBT SERVICE 3,177,860 3,177,860
TOTAL INSTITUTION BONDS 3,177,860 3,177,860
=========== ===========
IV. SPEC BONDS & STOCKS
AGRI. COLL. STOCK-INT. 11,508 11,508
CLEMSON PERPET STOCK-INT 3,513 3,513
SECTION 122
DEBT SERVICE
Total Funds General Funds
R. B. RUSSELL PROJECT 250,000 250,000
TOTAL DEBT SERVICE 265,021 265,021
TOTAL SPEC BONDS & STOCK 265,021 265,021
=========== ===========
TOTAL DEBT SERVICE $109,388,519 $109,388,519
=========== ===========
122.1. The above appropriations shall be disbursed under the
direction of the State Treasurer.
122.2. Any agency of the State government responsible by law for
the collection of revenues or funds from any source to be annually
applied to payments of interest and principal on general obligation
bonds of the state shall remit such collections to the State
Treasurer for credit to the State's General Fund and which shall
constitute a reimbursement of appropriations made in this section.
122.3. The General Assembly takes note of the fact that the
foregoing figures reflect the estimated Debt Service Requirements
of Bonds of the State for Fiscal Year 1987-88. It is not intended
that their inclusion in this Act shall prevent the issuance of
additional bonds pursuant to authorizations now or hereafter
enacted.
122.4. With the exception of the Agricultural College Stock and
Clemson Perpetual Stock, bonded debt of the State issued prior to
December 1, 1977, is supported by a pledge of a special fund
(derived from taxes and other sources) and in each instance the
monies derived from such taxes and other sources must be first
applied to the payment of principal and interest on the bonds prior
to the use for other purposes and that under the Statutes which
authorized such bonds, it is the ministerial duty of the
appropriate State officers and agencies to utilize the pledged
revenues for the payment of the principal and interest of such
bonds. Under the decisions of the Supreme Court of South Carolina,
continuing appropriations have been made which cannot be diverted
until all of the principal and interest on the bonds have been
paid.
122.5. In the instance of debt incurred subsequent to December
1, 1977, the General Assembly, in obedience to Paragraph 4 of
Section 13 of Article X, has allocated on an annual basis
sufficient tax revenues to provide for the punctual payment of the
principal of and interest on such general obligation debt.
122.6. The Budget and Control Board, after review of the Joint
Bond Review Committee, is hereby authorized and directed to
regulate the starting date of the various projects approved for
funding through the issuance of Capital Improvement Bonds so as to
insure that the appropriations for debt service on such bonds, as
provided in this Section, shall be sufficient during Fiscal Year
1987-88.
SECTION 124
DUES AND CONTRIBUTION
Total Funds General Funds
I. CONTRIBUTION
NON-RECURR. APPRO.
P. WHEATLEY CTR. G'VILLE $ 10,000 $ 10,000
PIEDMONT MEDICAL CTR. 40,000 40,000
TOTAL NON-RECURR. APPRO. 50,000 50,000
=======================
TOTAL CONTRIBUTION 50,000 50,000
=======================
TOTAL DUES & CONTRIBS. $ 50,000 $ 50,000
=======================
SECTION 125
AID TO SUBDIVISIONS
Total Funds General Funds
I. AID-SUBDIV-FORMULA FUND
A. AID-CO-FORMULA FUNDED
DIST. TO SUBDIVS.
AID CNTY-ALC/LIQ TAX $7,064,056 $7,064,056
AID-CO-ALC/LIQ MINI BTL 3,108,930 3,108,930
AID CNTY-BANK TAX 4,142,786 4,142,786
AID CNTY-BEER/WINE TAX 3,588,572 3,588,572
AID CNTY-GAS TAX-REG 15,742,583 15,742,583
AID CNTY-INCOME TAX 71,500,145 71,500,145
AID CNTY-INSURANCE TAX 11,213,139 11,213,139
AID CNTY-BKR PREM TAX 120,602 120,602
TOTAL DIST. TO SUBDIVS. 116,480,813 116,480,813
TOTAL AID-CO-FORM FND 116,480,813 116,480,813
=========== ===========
B. AID-MUN-FORMULA FUND
DIST. TO SUBDIVS.
AID MUN-ALC/LIQ TAX 7,064,056 7,064,056
AID MUN-BANK TAX 1,895,554 1,895,554
AID MUN-BEER & WINE TAX 9,227,364 9,227,364
AID MUN-INCOME TAX 5,523,715 5,523,715
AID MUN-MOTOR TRANS TAX 1,841,239 1,841,239
AID MUN-BKR PREM. TAX 63,521 63,521
TOTAL DIST. TO SUBDIVS. 25,615,449 25,615,449
TOTAL AID-MUN-FORMULA FND 25,615,449 25,615,449
========== ===========
TOTAL AID-SUBDIV-FORM. FND 142,096,262 142,096,262
=========== ===========
II. AID TO SUBDIV-REIMBUR
A. AID-CO-REIMBURSEMENTS
DIST. TO SUBDIVS.
AID-CO-HSTD EXEM REIMB. 20,584,930 20,584,930
AID-CNTY INV TAX PH/OUT 27,262,622 27,262,622
TOTAL DIST. TO SUBDIVS. 47,847,552 47,847,552
TOTAL AID TO CO-REIMBUR. 47,847,552 47,847,552
========== ===========
B. AID-MUN-REIMBURSE.
DIST. TO SUBDIVS.
AID-MUN-HMSTD EX REIMB 4,822,770 4,822,770
SECTION 125
AID TO SUBDIVISIONS
Total Funds General Funds
AID-MUN-INV TAX PH/OUT 7,321,448 7,321,448
TOTAL DIST. TO SUBDIVS. 12,144,218 12,144,218
TOTAL AID TO MUN-REIMBUR. 12,144,218 12,144,218
========== ===========
TOTAL AID-SUBDIV REIMBUR. 59,991,770 59,991,770
========== ===========
III. AID-SUBDIV-CAT. GRTS
A. CAT. GRANTS-COUNTIES
DIST. TO SUBDIVS.
AID CNTY-TAX FORMS/SUPP 124,913 124,913
AID CNTY-CLKS OF COURT 72,450 72,450
AID CNTY-PROBATE JUDGES 72,450 72,450
AID CNTY-SHERIFFS 72,450 72,450
AID CNTY-REG-MESNE CON. 15,750 15,750
AID CNTY-AUDITORS 722,931 722,931
AID CNTY-TREASURERS 722,930 722,930
TOTAL DIST. TO SUBDIVS. 1,803,874 1,803,874
TOTAL CAT. GRANTS-CNTYS. 1,803,874 1,803,874
========== ===========
C. CATEGOR. GRTS-DISTS.
DIST. TO SUBDIVS.
*[AID PLANNING DISTRICTS 725,521 725,521]
TOTAL DIST. TO SUBDIVS. 725,521 725,521
TOTAL CATEGOR. GRTS-DISTS 725,521 725,521
========== ===========
TOTAL AID-SUBDIV-CAT. GTS. 2,529,395 2,529,395
========== ===========
IV. AID TO DISTRICTS
AID TO FIRE DISTRICTS 1,938,074 1,938,074
TOTAL AID TO FIRE DIST 1,938,074 1,938,074
TOTAL AID TO DISTRICTS 1,938,074 1,938,074
=========== ===========
TOTAL AID TO SUBDIVS $206,555,501 $206,555,501
=========== ===========
125.1. The above revenues must be deposited in the General Fund
of the State, and notwithstanding the amounts appropriated in the
various items of this section, must be allocated and paid to the
counties and municipalities of the State in conformity with the
percentages or proportions of the revenues prescribed by law. No
county or municipality shall be allocated an amount from any
revenue source in excess of 85.4 percent of the allocation
prescribed by law for Fiscal Year 1987-88. Where a portion of one
county is annexed to another county, the total amount allocated to
the two counties shall not exceed the total which would be
allocated to the two counties separately. However, the population
of the annexed areas shall be taken into consideration in
determining the proportionate share of the total allocation due to
each county. Municipalities incorporated on or after July 1, 1987,
shall receive a share of the appropriate revenues in conformity
with the percentage or proportion of such revenues prescribed by
law.
125.2. In each statutory formula for the allotment of aid to
subdivisions where population is a factor, the most recent official
United States Census shall be used.
125.3. All distributions in this section, except Homestead
Reimbursement, Merchants Inventory Tax Reimbursement and Tax Forms
and Supplies Expense, shall be remitted to each subdivision by the
State Treasurer.
125.4. Notwithstanding the amount appropriated in this section
for "Homestead Exemption Reimbursement" there is hereby
appropriated whatever amount is necessary to reimburse the counties
and municipalities of the State for exemptions allowed in accord
with the provisions of law.
125.5. As of July 1, 1981, the counties of the State will be
relieved of contribution requirements for salary, fringe benefits
and travel reimbursement to local health departments. The amount
of funds heretofore appropriated by counties for health department
salaries, fringe benefits and travel shall be determined by the
Commissioner of the Department of Health and Environmental Control
in consultation with the chief administrative official of the
respective counties, and shall be withheld from the quarterly
distribution of income tax to each county. The amount appropriated
herein for Aid to Counties Income Tax, reflects this reduction.
These funds and other state funds appropriated for county health
units may, based upon need, be utilized in either salary or travel
categories. Each county shall provide all other operating expenses
of the local health department in an amount at least equal to that
appropriated for operations for each county in Fiscal Year 1981.
In the event any county makes uniform reductions in appropriations
to all agencies or departments for maintenance and operations,
exclusive of salaries and fringe benefits, a like reduction shall
be made in funds appropriated for the operating expenses of the
local health department. Any year-end lapsed monies which result
from this provision shall be returned to the appropriate county at
the end of each fiscal year.
125.6. Fifty (50%) percent of the amount appropriated in this
section for "Aid to Planning Districts" shall be divided
equally among the ten districts, the remaining fifty (50%) percent
to be allocated in proportion to the population of each district
according to the official United States Census for 1980.
125.7. Each planning district shall, prior to receipt of funds,
submit a plan for the expenditure of funds appropriated in this
section to the Budget and Control Board. Within ninety (90) days
following the end of the fiscal year, each district shall submit to
the Budget and Control Board a copy of an audit of funds
appropriated in this section, to be performed by an independent
Certified Public Accountant.
125.8. The State Treasurer shall remit to each planning district
its share upon approval by the Budget and Control Board.
125.9. Of the amount appropriated under "Aid to Counties,
Tax Forms and Supplies Expense," 4› per capita, based on the
official United States Census for 1980, shall be remitted by the
Comptroller General to the several counties of the state and shall
be applied by the counties only on expense of printing tax forms
and supplies for county auditors, treasurers and tax collectors.
Payment shall be made to each county treasurer in one annual
payment which shall be made as soon after the beginning of the
fiscal year as practical.
125.10. The amount appropriated herein for Aid to
Counties-Alcoholic Liquors Tax and Aid to Municipalities-Alcoholic
Liquors Tax has been reduced by a total of $117,545 for the purpose
of covering services rendered to counties and municipalities by the
Advisory Commission on Intergovernmental Relations. The State
Treasurer shall withhold this amount from the Alcoholic Liquors Tax
distribution with counties and municipalities sharing equally on a
quarterly basis.
125.11. Notwithstanding any funds appropriated in this Act for
inventory tax phase-out, there is hereby appropriated whatever
amount is necessary to fully reimburse all counties and
municipalities in regard to the phase-out of the inventory tax for
the use tax of year 1986.
125.12. Of the amount appropriated in this section for Clerks of
Court, Probate Judges, and County Sheriffs, $4,725 shall be
distributed by the Comptroller General to each County Treasurer,
which shall be used as a $1,575 salary supplement for each Clerk of
Court, Probate Judge and County Sheriff. It is the intent of the
General Assembly that the amount appropriated for such salary
supplements shall include both salary and related employer
contributions and such amounts shall be in addition to any amounts
presently being provided by the county for these positions. The
amounts appropriated in this section for Registers of Mesne
Conveyances shall be distributed by the Comptroller General to the
appropriate County Treasurer, which shall be used as a $1,575
salary supplement for Registers of Mesne Conveyances. Any
reduction by any county in the salary of the Clerks of Court, the
Probate Judges, Registers of Mesne Conveyances and County Sheriffs
or any other reduction of expenditures in the office of the Clerks
of Court, Probate Judges, Registers of Mesne Conveyances and County
Sheriffs shall result in a corresponding decrease of funds provided
to that county by the State. Payment shall be made to each County
Treasurer in a single lump sum at the beginning of the fiscal year
and payment shall be made to the Clerks of Court, Probate Judges
and County Sheriffs by the County Treasurer over a twelve month
period in the same manner as county salaries are paid. The State
shall pay $12,888 on the salary of each County Auditor and County
Treasurer in addition to any amounts presently being provided by
the county for these positions. It is the intent of the General
Assembly that the amount appropriated by the county for these
positions shall not be reduced as a result of the appropriation and
that such appropriation shall not disqualify each County Auditor
and each County Treasurer for salary increases that they might
otherwise receive from county funds in the future. Any reduction
by any county in the salary of the County Auditor and County
Treasurer shall result in a corresponding decrease of funds
provided to that county by the State. These salaries shall be
administered by the Comptroller General's Office and paid in
accordance with the schedule and method of payment established for
state employees.
125.13. Notwithstanding the amount appropriated in this section
for alcoholic liquors-minibottle tax, that tax revenues generated
from the sale of minibottles must be funded at one hundred percent
of the revenues received, and allocated in accordance with Section
61-5-150 of the 1976 Code.
125.14. Aid to Counties, Income Tax, shall be reduced by $18,641
to Berkeley County only and appropriated to the Department of
Health and Environmental Control to be used to fund a position of
Field Technician III for Berkeley County.
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
I. ADMINISTRATION
A. GENERAL
PERSONAL SERVICE
EXECUTIVE DIRECTOR $ 70,286 $
(1.00)
CLASSIFIED POSITIONS 7,805,964
(422.75)
NEW POSITIONS
ADM. ASST. I. 16,151
(1.00)
AUDITOR I 72,680
(4.00)
CLERICAL SPEC C 10,490
(1.00)
COMPLIANCE OFF/INVESTR 33,600
(2.00)
UNCLASSIFIED POSITIONS 58,427
(1.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 90,481
PER DIEM 35,000
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
O.T. & SHIFT DIFFER. 35,000
TOTAL PERSONAL SERVICE 8,228,079
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 3,252,657
SUPPLIES & MATERIALS 1,154,500
FIXED CHGS. & CONTRIB. 798,236
TRAVEL 96,499
EQUIPMENT 881,715
LIGHT/POWER/HEAT 156,830
TRANSPORTATION 222,758
TOTAL OTHER OPER. EXP. 6,563,195
PERMANENT IMPROVEMENTS
HIGHWAY & RD IMPROVE. 8,000
TOTAL PERM. IMPROVEMENTS 8,000
TOTAL GENERAL 14,799,274
========== ==========
B. DEBT REQUIREMENTS
DEBT SERVICE
PRINCIPAL 6,837,678
INTEREST 766,000
SERVICE CHARGE 5,200
TOTAL DEBT SERVICE 7,608,878
TOTAL DEBT REQUIREMENTS 7,608,878
========== ==========
C. DAMAGE CLAIMS (TORT)
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 137,000
SUPPLIES & MATERIALS 500
CLAIMS AND AWARDS 625,000
TOTAL OTHER OPER. EXP. 762,500
TOTAL DAMAGE CLAIMS(TORT) 762,500
========== ==========
D. WORKERS' COMPENSATION
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 344,500
SUPPLIES & MATERIALS 65,000
CLAIMS AND AWARDS 980,000
HOSPITAL SERVICES 500,000
TOTAL OTHER OPER. EXP. 1,889,500
TOTAL WKR'S COMPENSATION 1,889,500
========== ==========
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
E. LAND AND BUILDINGS
PERSONAL SERVICE
CLASSIFIED POSITIONS 61,823
(2.50)
TOTAL PERSONAL SERVICE 61,823
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 166,687
TRAVEL 1,063
TOTAL OTHER OPER. EXP. 167,750
PERMANENT IMPROVEMENTS
LAND 450,000
CONST BLDGS & ADDITIONS 6,305,890
TOTAL PERM. IMPROVEMENTS 6,755,890
TOTAL LAND AND BUILDINGS 6,985,463
========== ==========
F. BUDGETARY RESERVE
SPECIAL ITEM
MISC. OPERATIONS 500,000
TOTAL SPECIAL ITEM 500,000
TOTAL BUDGETARY RESERVE 500,000
========== ==========
TOTAL ADMINISTRATION 32,545,615
========== ==========
II. HIGHWAY ENGINEERING
PERSONAL SERVICE
CLASSIFIED POSITIONS 25,213,366
(1271.75)
NEW POSITIONS
ENGINEERING TECH III 26,552
(2.00)
ENGINEERING TECH IV 28,718
(2.00)
UNCLASSIFIED POSITIONS 66,341
(1.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 603,040
O.T. & SHIFT DIFFER. 305,557
TOTAL PERSONAL SERVICE 26,243,574
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 16,535,166
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
SUPPLIES & MATERIALS 1,404,371
FIXED CHGS. & CONTRIB. 67,772
TRAVEL 265,726
EQUIPMENT 2,442,190
CLAIMS AND AWARDS 2,353
LIGHT/POWER/HEAT 131,674
TRANSPORTATION 494
TOTAL OTHER OPER. EXP. 20,849,746
PERMANENT IMPROVEMENTS
RIGHT-OF-WAY & LAND ACQ 25,000,000
HIGHWAY & RD IMPROVE. 227,983,228
TOTAL PERM. IMPROVEMENTS 252,983,228
TOTAL HIGHWAY ENGINEERING 300,076,548
=========== ==========
III. HIGHWAY MAINTENANCE
PERSONAL SERVICE
CLASSIFIED POSITIONS 44,036,061
(3281.75)
NEW POSITIONS
HWY. MAINT. WORKER I 341,432
(49.00)
HWY. MAINT. WORKER II 252,200
(25.00)
HWY. MAINT. WORKER III 136,188
(12.00)
HWY. MAINT. WORKER IV 171,836
(14.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 416,815
O.T. & SHIFT DIFFER. 749,378
TOTAL PERSONAL SERVICE 46,103,910
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 28,738,125
SUPPLIES & MATERIALS 31,737,620
FIXED CHGS. & CONTRIB. 19,306
TRAVEL 10,084
EQUIPMENT 14,863,634
LIGHT/POWER/HEAT 1,221,502
TRANSPORTATION 6,518,341
TOTAL OTHER OPER. EXP. 83,108,612
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
PERMANENT IMPROVEMENTS
SITE DEVELOPMENT 2,500
CONST BLDGS & ADDITIONS 500
HIGHWAY & RD IMPROVE. 4,600
TOTAL PERM. IMPROVEMENTS 7,600
TOTAL HIGHWAY MAINTENANCE 129,220,122
=========== ==========
IV. MOTOR VEHICLE DIV.
PERSONAL SERVICE
CLASSIFIED POSITIONS 12,413,017
(818.75)
NEW POSITIONS
MVD BRANCH SUPV. II 78,608
(4.00)
ASST. BRANCH SUPV. 50,400
(3.00)
MVD SPECIALIST I 143,590
(10.00)
MVD SPECIALIST II 16,151
(1.00)
ADM. SPECIALIST A 578,200
(49.00)
CUSTODIAL WORKER III 38,800
(4.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 1,158,254
O.T. & SHIFT DIFFER. 187,100
TOTAL PERSONAL SERVICE 14,664,120
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 1,220,439
SUPPLIES & MATERIALS 6,949,004
FIXED CHGS. & CONTRIB. 441,784
TRAVEL 86,871
EQUIPMENT 2,226,322
LIGHT/POWER/HEAT 371,288
TOTAL OTHER OPER. EXP. 11,295,708
TOTAL MOTOR VEHICLE DIV. 25,959,828
========== ==========
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
V. LAW ENFORCEMENT DIV.
PERSONAL SERVICE
CLASSIFIED POSITIONS 22,247,978
(1004.00)
NEW POSITIONS
TROOPER 2,016,000
(120.00)
ADM. SPECIALIST A 70,800
(6.00)
NEW POSITIONS
ADDED BY B&C BD & JT LEG.
COMM-PER.,BUD & FIN.
TROOPER
(10.00)
ADM. SPECIALIST A
(7.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 66,412
O.T. & SHIFT DIFFER. 50,000
TOTAL PERSONAL SERVICE 24,451,190
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 901,433
SUPPLIES & MATERIALS 1,263,841
FIXED CHGS. & CONTRIB. 4,797
TRAVEL 257,468
EQUIPMENT 7,644,399
LIGHT/POWER/HEAT 188,303
TRANSPORTATION 1,636,126
TOTAL OTHER OPER. EXP. 11,896,367
TOTAL LAW ENFORCEMENT DIV. 36,347,557
========== ==========
VI. PUBLIC TRANSPORT DIV.
A. ADMINISTRATION
PERSONAL SERVICE
CLASSIFIED POSITIONS 165,469 30,206
(8.25) (2.00)
NEW POSITIONS
TRANSPORT. PLANNER II 18,896
(1.00)
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
TRANSPORT. PLANNER III 22,106
(1.00)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 7,926 1,615
PER DIEM 2,500 2,500
TOTAL PERSONAL SERVICE 216,897 34,321
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 46,883 5,086
SUPPLIES & MATERIALS 4,850 600
FIXED CHGS. & CONTRIB. 1,000
TRAVEL 10,678 4,678
EQUIPMENT 5,102 1,727
TRANSPORTATION 1,700 800
TOTAL OTHER OPER. EXP. 70,213 12,891
TOTAL ADMINISTRATION 287,110 47,212
========== ==========
B. DEVELOPMENTAL PROGRAMS
PERSONAL SERVICE
CLASSIFIED POSITIONS 15,392 15,392
(.50) (.50)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 3,848 3,848
TOTAL PERSONAL SERVICE 19,240 19,240
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 1,132,919 1,132,919
SUPPLIES & MATERIALS 875 875
TRAVEL 2,000 2,000
TRANSPORTATION 500 500
TOTAL OTHER OPER. EXP. 1,136,294 1,136,294
TOTAL DEVELOPMENTAL PGMS. 1,155,534 1,155,534
========== ==========
C. URBAN MASS TRANSPORT.
1. RURAL PUBLIC TRANSPORT
PERSONAL SERVICE
CLASSIFIED POSITIONS 56,148
(2.25)
NEW POSITION
TRANSPORT. PLANNER II 22,106
(1.00)
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 2,211
TOTAL PERSONAL SERVICE 80,465
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 3,037,359
SUPPLIES & MATERIALS 4,750
FIXED CHGS. & CONTRIB. 1,000
TRAVEL 9,000
EQUIPMENT 5,000
TOTAL OTHER OPER. EXP. 3,057,109
TOTAL RURAL PUB TRANSPORT 3,137,574
========== ==========
2. ELDERLY & HANDICAPPED
PERSONAL SERVICE
CLASSIFIED POSITIONS 36,879
(1.50)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 1,105
TOTAL PERSONAL SERVICE 37,984
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 434,845
TOTAL OTHER OPER. EXP. 434,845
TOTAL ELDERLY & HANDICAP. 472,829
========== ==========
3. PLAN. & TECH ASST.
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 246,108
TOTAL OTHER OPER. EXP. 246,108
TOTAL PLAN. & TECH ASST. 246,108
========== ==========
TOTAL URBAN MASS TRANSPORT 3,856,511
========== ==========
D. RIDESHARE ASST. PGM.
1. CARPOOL/VANPOOL ASST.
PERSONAL SERVICE
CLASSIFIED POSITIONS 33,875 5,081
(1.50) (.22)
OTHER PERSONAL SERVICE
TEMPORARY POSITIONS 1,398 210
TOTAL PERSONAL SERVICE 35,273 5,291
SECTION 126
DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION
Total Funds General Funds
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 134,984 20,248
SUPPLIES & MATERIALS 198 198
FIXED CHGS. & CONTRIB. 175 26
TRAVEL 1,800 270
TRANSPORTATION 600 90
TOTAL OTHER OPER. EXP. 137,757 20,832
TOTAL CAR/VANPOOL ASST. 173,030 26,123
========== ==========
3. VANPOOL DEMONSTRATION
OTHER OPERATING EXPENSE
CONTRACTUAL SERVICES 300,000
TOTAL OTHER OPER. EXP. 300,000
TOTAL VANPOOL DEMO. 300,000
========== ==========
TOTAL RIDESHARE ASST. PGM. 473,030 26,123
========== ==========
TOTAL PUBLIC TRANS. DIV. 5,772,185 1,228,869
========== ==========
VII. EMPLOYEE BENEFITS
A. BASE PAY INCREASE 3,491,273
TOTAL PERSONAL SERVICE 3,491,273
TOTAL BASE PAY INCREASE 3,491,273
========== ==========
B. EMPLOYER CONTRIBUTION
EMPLOYER CONTRIBUTIONS 28,704,977 11,861
TOTAL FRINGE BENEFITS 28,704,977 11,861
TOTAL EMP. CONTRIBUTION 28,704,977 11,861
========== ==========
TOTAL EMPLOYEE BENEFITS 32,196,250 11,861
=========== ==========
TOTAL HIGHWAY DEPARTMENT $562,118,105 $ 1,240,730
=========== ==========
TOTAL AUTHORIZED FTE'S (7147.50) (2.72)
=========== ==========
126.1. The Department of Highways and Public Transportation is
hereby authorized to expend all cash balances brought forward from
the previous year and all income including all Federal Funds,
unexpended General Fund Contractual Services and proceeds from bond
sales accruing to the Department of Highways and Public
Transportation, but in no case shall the expenditures of the
Department of Highways and Public Transportation exceed the amount
of cash balances brought forward from the preceding year plus the
amount of all income including Federal Funds, General Funds and
proceeds from bond sales.
126.2. The Department of Highways and Public Transportation with
the approval of the State Treasurer, is hereby authorized to set up
with the State Treasurer such special funds out of the Department
of Highways and Public Transportation funds as may be deemed
advisable for proper accounting purposes.
126.3. The Department of Highways and Public Transportation is
hereby authorized to secure bonds and insurance covering such
activities of the Department as may be deemed proper and advisable,
due consideration being given to the security offered and the
service of claims.
126.4. The Department of Highways and Public Transportation
shall pay into the General Fund of the State the sum of $3,367,009
as its proportionate share of the cost of Administration of central
service agencies as follows:
State Tax Commission:
Collection of Highway Revenue $ 1,692,597
Statewide Cost Allocation Plan:
Central Service Agency Recoveries 1,003,894
Other Indirect Cost Recoveries 670,518
Total Remittance $ 3,367,009
126.5. Employees of the Department of Highways and Public
Transportation shall receive equal compensation increases and
health insurance benefits provided in this Act for employees of the
State generally.
126.6. The Department of Highways and Public Transportation
shall pay from Highway and Public Transportation Fund revenues,
that portion of the State's contribution to the costs of
retirement, social security, workers' compensation insurance,
unemployment compensation insurance, health and other insurance,
and other employer contributions provided by the State for the
Agency's employees whose salaries are funded by the Highway and
Public Transportation Fund.
126.7. The Department of Highways and Public Transportation is
hereby authorized to charge a fee of $1.00 for postage and handling
costs for every vehicle license mailed to the owner.
126.8. The Department of Highways and Public Transportation is
hereby authorized to establish an appropriate schedule of fees to
be charged for copies of records, lists, bidder's proposals, plans,
maps, etc. based upon approximate actual costs and handling costs
of producing such copies, lists, bidder's proposals, plans, maps,
etc., which schedule shall be effective upon approval by the
Department of Highways and Public Transportation Commission.
126.9. The Department of Highways and Public Transportation may
sell any materials, supplies, or equipment classified as obsolete,
surplus, or junk for which the Department has no further need, or
offer same for trade-in in the purchase of new materials or
equipment. All such sales of obsolete, surplus or junk materials
or equipment by the Department shall be at public auction, unless
the Department deems another sales method is more advantageous,
with the approval of General Services, not less than ten days after
having been advertised in a newspaper of statewide circulation at
least once. The Department may reserve the right to reject any or
all bids. Items having a value of less than one hundred dollars
may be disposed of by sale in the most advantageous way to the
Department, and the Department may make negotiated sales of surplus
materials, equipment and supplies to county, State, and municipal
agencies on a mutually agreed upon basis. All proceeds from the
sale of such obsolete, surplus or junk material, supplies, and
equipment shall be credited to the Highway and Public
Transportation Fund.
126.10. The Department of Highways and Public Transportation is
authorized to publish, in the interest of employee relations, a
periodical devoted to Department operations and related activities.
Such publication shall be for free distribution to Department
personnel and other interested citizens. The cost of publishing
and distributing such periodical shall be paid from the Highway
and Public Transportation Fund. Such periodical shall be mailed
only to those persons who request it in writing and a record of
each request shall be maintained by the Department.
126.11. Members of the Department of Highways and Public
Transportation Commission shall receive such per diem, subsistence
and mileage for each official meeting as is provided by law for
members of boards, commissions and committees.
126.12. Notwithstanding the provisions of Section 12-27-400 of
the 1976 Code, no new programming of "C" funds may be
made without the approval of a majority of the members of the House
delegation and a majority of the members of the Senate delegation
of the county in which expenditures are to be made until the
adoption of legislation establishing procedures for the programming
of "C" funds.
126.13. Any changes made by the district highway commissioner to
the approved plan of "C" fund expenditures requires the
approval of ninety percent of the legislative delegation of the
county in which the changes are to be made.
126.14. Notwithstanding the provisions of Section 12-27-400 of
the 1976 Code, "C" funds may be expended for primary or
secondary roads.
126.15. Additional powers are conferred upon the committee
created in Section 18(A) of Act 177 of 1981, to review the
budgeting process of the Department of Highways and Public
Transportation. Based upon its review of the budgeting process,
the committee shall annually report to the General Assembly its
recommendations as to needed legislation relating to the process.
The expenses of the committee shall be paid from the approved
accounts of the House and Senate.
126.16. The Department of Highways and Public Transportation is
authorized to issue a temporary driver's license or identification
card without a laminated colored photograph of the licensee, for a
period not to exceed twelve months. The applicant and licensee
must comply with provisions of law as set forth in Chapter 1 of
Title 56 of the South Carolina Code of Laws, as amended, and such
license shall expire no later than the last day of the month one
year from the date of issuance or such time as indicated by the
Department. The fee for such temporary license or identification
card shall be one dollar.
126.17. The Department of Highways and Public Transportation
shall have the authority with the approval of the Attorney General
to employ, within existing authorized positions, necessary legal
and support staff to represent the Department in legal matters,
including condemnation proceedings and other litigation; such
representation shall be under the jurisdiction and control of the
Attorney General.
126.18. The Department of Highways and Public Transportation
shall continue to collect the casual sales tax as contained in the
contractual agreement between the Tax Commission and the
Department and the State Treasurer is authorized to reimburse the
Department on a monthly basis for the actual cost of collecting the
casual sales tax and such reimbursement shall be paid from revenues
generated by the casual sales tax.
*[126.19. "C" Fund money authorized for stone or rocking
or improving on county roads may be used in any county regardless
of the present 10% unpaved limit.]
126.20. The Department may consider bids from, and may award
construction contracts to persons, firms or corporations which
have not otherwise prequalified under R-63-300, if such person,
firm or corporation files with the Department adequate contractor's
bonds within contemplation of Section 57-5-1660 of the South
Carolina Code of Laws.
126.21. When the last day of a month on which a person may
obtain his annual motor vehicle license plate or renewal sticker
without penalty falls on a Saturday, Sunday or state holiday, the
person has until the end of the next working day immediately
following this Saturday, Sunday or state holiday to obtain his
license plate or renewal sticker without penalty.
126.22. If any funds appropriated pursuant to Section 116, Part
I of Act 517 of 1980 for public transportation are not expended
during the preceding fiscal years, such funds may be carried
forward and expended for the same purpose.
126.23. Notwithstanding any other provision of law, the
Department of Highways and Public Transportation is hereby
authorized to directly contract public transportation funds with
any private operator of a public transportation system to provide
service to the general public; provided, that a plan of service has
been established and approved by the local general purpose
government which has jurisdiction for the area to be served, and
approved by the Department, the Highway Commission and the federal
government.
126.24. The Department Commission may transfer funds with the
exception of General Funds, appropriated to this Section from one
line item to another as the needs demand without permission from
the Budget and Control Board.
126.25. Notwithstanding any other provisions of law, not less
than ten percent of the total State Highway funds contracted for
construction purposes during any fiscal year must be expended with
small business concerns owned and controlled by economically and
socially disadvantaged individuals as defined in Section 11-35-5010
of the 1976 Code or owned and controlled by women, as certified by
the Department of Highways and Public Transportation. The
Department must give at least thirty days' notice to these small
business concerns on their list of contracts to be let. When such
small business concerns are not available to perform the work
required by the provisions of this section, the Department must
verify and record this fact which verification must be preserved in
the records of the Department. No contractor may be excluded from
consideration for an award of a construction contract under this
proviso if the prime contractor files with the Department an
affidavit with sufficient proof that there is no small business
concern located in South Carolina that can satisfactorily perform
any of the construction work required under the contract.
*[126.26. Notwithstanding the provisions of Section 12-27-400 of
the 1976 Code, as amended, fifty percent of a county's
apportionment of "C" construction funds may be expended
for rocking or improving county roads and for street and traffic
signs. Roads which are improved using ] [the fifty percent
"C" construction funds must be maintained by the
governing body of the county. The construction, improvement, and
maintenance of the farm-to-market or state secondary highway
program and of roads using the fifty percent "C"
construction funds must be at least equal to the amount of revenue
derived from the tax of 2.66 cents on motor fuel.]
126.27. (A) Of total state source highway funds expended in
fiscal year on construction contracts, the Department of Highways
and Public Transportation shall, through the use of goals or
set-asides, provided that goals be used only on projects exceeding
$500,000, insure not less than:
(1) five percent are expended with small business concerns owned
and controlled by socially and economically disadvantaged
individuals (DBE'S) as defined in Public Law 95-507; and
(2) five percent are expended with firms owned and controlled by
disadvantaged females (WBE'S).
The Department shall certify eligible firms under this paragraph
and shall give at least thirty days' notice to certified firms of
contracts to be let. No firm may be certified if it has previously
been certified as a DBE or WBE for purposes of federal or state
source highway construction contracts set-asides for more than five
years.
(B) If no DBE or WBE firms certified pursuant to this paragraph
are available to perform a contract, the Department shall verify
and record this fact and the verification must be preserved in
Department records. To the extent a goal or set-aside for a
particular category cannot be met, the unused portion of a goal or
set-aside must be added to the goal or set-aside of the other
category if the appropriate category firm is available.
(C) To facilitate implementation of this section, the Department
may waive or guarantee bonding requirements for contracts let
pursuant to this paragraph with estimated construction costs not
exceeding two hundred fifty thousand dollars a contract, and that
any such contract set aside and awarded to a DBE or WBE contractor
without bonding shall expressly provide that termination of the
contract for default of the contractor renders the contractor
ineligible for any further Department nonbonded set-aside contracts
for a minimum period of two years from the date of the notice.
(D) In awarding any contract pursuant to this paragraph,
preference must be given to an otherwise eligible South Carolina
contractor submitting a responsible bid not exceeding an otherwise
eligible out-of-state contractor's low bid by two and one-half
percent.
(E) A DBE or WBE acting as a prime contractor shall, in letting
subcontracts, comply with the applicable provisions of this
section.
(F) The Department shall make available technical and support
services for DBE's and WBE's the same percentages of state source
highway construction funds as is provided for the same purpose in
federal highway construction funds, not to exceed $100,000.
(G) Procurements and contracts made pursuant to Section 106(c)
of the Federal Surface Transportation Assistance Act of 1987
(STAA-1987) are subject to the provisions of Sections
11-35-1210(2), 11-35-1220, and 11-35-1230.
SECTION 127
RECAPITULATION
SEC.NO. Total Funds General Funds
LEGISLATIVE DEPARTMENT
3A THE SENATE 5,960,112 5,960,112
3B HOUSE OF REPS. 8,204,859 8,204,859
3C SPECIAL SERVICES 409,360 409,360
3D CODIFICATION OF LAW 1,778,208 1,778,208
3E LEG PTNG/I.T.R. 2,781,539 2,781,539
3F LEG AUDIT COUNCIL 915,333 915,333
3G LEG INFO. SYSTEMS 911,483 911,483
3H ST. REORG. COMM. 1,341,522 776,817
3I ADV-COMM INTERGOV'L 239,350 239,350
3K2 JT. COM-ENERGY 138,255 138,255
3K3 JT. COM-APPRO. REV. 296,830 296,830
3K4 JT. COM-HLTH CARE 115,538 115,538
3K5 JT. COM-ALCO/DRUG 28,578 28,578
3K6 JT. COM-BID. PRAC. 16,234 16,234
3K7 JT. COM-TOB. ADV. 6,897 6,897
3K8 JT. COM-EDUC. STUDY 33,112 33,112
3K9 JT. COM-TEXT. STUDY 22,546 22,546
3K10 JT. COM-ST. EMPLOY. 8,155 8,155
3K11 JT. COM-HANDICAPPED 2,856 2,856
3K12 JT. COM-INS LAWS 79,109 79,109
3K13 JT. COM-WORKERS COMP 33,493 33,493
3K14 JT. COM-PUB. TRANS. 30,111 30,111
3K15 JT. COM-AGING STUDY 64,682 64,682
3K16 JT. COM-CONSUMER AFF 4,943 4,943
3K17 JT. COM-AGRICULT. 11,424 11,424
3K18 JT. COM-WATER RES. 2,271 2,271
3K19 JT. COM-CATAWBA IND. 952 952
3K20 JT. COM-MEN HLTH & RET 62,165 62,165
3K21 JT. COM-TOUR & TRADE 24,985 24,985
3K22 JT. COM-RETIREMENT 7,671 7,671
3K23 JT. COM-TAX STUDY 53,225 53,225
3K24 JT. CHILDREN'S STUDY 876,960 876,960
3K25 JT. COM-CRIME STUDY 3,808 3,808
3K26 JT. COM-INT'L SECURITY 1,500 1,500
3K27 JT. COM-RAILROAD ABAND. 4,760 4,760
3K28 JT. COM-AQUACULTURE 5,729 5,729
3K29 JT. COM-CULTURAL AFF. 59,183 59,183
SECTION 127
RECAPITULATION
SEC. NO. Total Funds General Funds
3K30 JT. ELEC. LAW STUDY 40,726 40,726
3K31 JT. EIA SELECT 88,000
TOTAL LEGISLATIVE DEPT. 24,666,464 24,013,759
JUDICIAL DEPARTMENT
4 JUDICIAL DEPT. 22,390,553 22,390,553
TOTAL JUDICIAL DEPT. 22,390,553 22,390,553
EXECUTIVE AND ADMINISTRATIVE DIVISION
5A GOV-EXEC. CONTROL 1,189,544 1,189,544
5B GOV-ST. LAW ENFORCE 16,766,183 15,628,183
5C GOV-EXEC POLICY 59,116,596 6,376,664
5D GOV-MANSION & GNDS. 200,266 200,266
6 LIEUT. GOV. OFFICE 214,899 214,899
7 SECY. OF STATE OFF. 1,060,831 1,060,831
8 COMPTROLLER GEN. OFF. 3,900,525 3,900,525
9 STATE TREASURER'S OFF 3,388,538 3,388,538
10 ATTY. GENERAL'S OFF. 9,545,299 9,545,299
11 COMM-APPELLATE DEF. 737,367 737,367
13 ADJT.GENERAL'S OFF. 8,867,624 4,070,720
14 S.C. STATE GUARD
15 STATE ELECTION COMM. 1,678,862 1,528,862
16A B & C-OFF-EXEC DIR 7,522,258 5,950,988
16B B & C-BUDGET DIV. 1,082,877 1,082,877
16C B & C-RES. & STATS. 4,012,929 3,078,348
16D B & C-INFO RES. MGMT 38,086,219 2,196,410
16E B & C-GEN. SVCS. DIV 28,045,285 5,507,165
16F B & C-ST. FIRE MARS. 3,263,701 2,657,694
16G B & C-MOT. VEH. MGMT 4,952,248 266,355
16H B & C-HUMAN RES MGMT 3,970,622 2,862,600
16I B & C-LOC. GOV. DIV 8,000,535 8,000,535
16J B & C-STATE AUDITOR 3,358,301 3,358,301
16K B & C-RETIREMENT DIV 7,052,033
16L B & C-EMP. BENEFITS 67,439,245 67,439,245
16M B & C-CAP. EXP. FND 42,925,448 42,925,448
TOTAL EXEC. & ADMIN. DIV 326,378,235 193,167,664
EDUCATIONAL DIVISION
17 COMM-HIGHER ED. 3,376,120 3,208,831
18 HIGH. ED-TUITION GRT 16,616,559 15,816,559
SECTION 127
RECAPITULATION
SEC. NO. Total Funds General Funds
19 THE CITADEL 33,225,805 11,603,686
20 CLEMSON (EDUC) 156,414,771 58,147,865
21 COLL. OF CHARLESTON 34,638,882 16,184,995
22 FRANCIS MARION COLL. 17,620,282 9,368,339
23 LANDER COLLEGE 13,192,304 6,665,677
24 S.C. STATE COLL 31,972,710 16,952,518
25A UNIV OF S. CAROLINA 241,760,197 103,645,257
25B U.S.C. MEDICAL SCH. 18,848,636 14,053,429
25C U.S.C.-AIKEN 10,349,936 5,296,101
25D U.S.C.-COASTAL 14,075,659 7,369,289
25E U.S.C.-SPARTANBURG 13,909,942 6,875,927
25F U.S.C.-BEAUFORT 2,105,924 1,122,337
25G U.S.C.-LANCASTER 3,552,540 1,776,301
25H U.S.C.-SALKEHATCHIE 2,085,833 1,095,298
25I U.S.C.-SUMTER 4,548,375 2,494,850
25J U.S.C.-UNION 1,499,457 731,351
26 WINTHROP COLL. 38,236,619 16,293,149
27A MED. UNIV-S.C. 107,201,338 66,951,338
27B MED. UNIV-HOSPITAL 122,375,279 13,057,104
27C S.C. CON-TCH. HOSP. 13,351,006 12,831,006
27D CHAS. HIGH ED. CONSORT 695,838 215,838
28 ADV CSL-VOC & TECH 186,107 39,951
29 ST BD-TEC & COMP ED. 178,326,348 85,800,703
30 ST. EDUC. DEPT. 1,370,974,237 945,619,932
31 EDUC. T.V. COMM. 21,341,137 15,868,805
32 W.L. GRAY OPP. SCH 3,037,273 2,455,159
33 VOCATIONAL REHAB. 58,161,862 13,958,158
34 SCH-DEAF & BLIND 10,696,977 9,233,629
35 DEPT-ARCH. & HIST. 4,364,902 3,659,969
36 CONFED. RELIC RM. 193,175 193,175
37 S.C. STATE LIBRARY 6,691,301 5,043,251
38 S.C. ARTS COMM. 3,579,068 2,807,302
39 STATE MUSEUM COMM 4,309,279 4,061,081
TOTAL EDUCATIONAL DIV. 2,563,515,678
1,480,498,160
HEALTH DIVISION
40 ST. HLTH/HUMAN SVC 565,858,016 94,710,479
41 DEPT-HLTH & ENV. CTL 194,126,439 77,482,801
42 DEPT-MENTAL HLTH 202,792,530 142,004,620
SECTION 127
RECAPITULATION
SEC. NO. Total Funds General Funds
43 DEPT-MENTAL RETARD 141,841,563 68,505,009
44 S.C. COMM-ALCO/DRUG 12,011,092 8,466,569
TOTAL HEALTH DIV. 1,116,629,640 391,169,478
SOCIAL REHABILITATION SERVICES DIVISION
45 DEPT-SOCIAL SVCS. 467,435,675 89,131,844
46 JOHN DE LA HOWE SCH 2,748,278 2,458,041
47 ADV. BD-REV-FOS CARE 462,836 460,631
48 CHILDREN'S BUREAU
49 COMM-THE BLIND 5,327,802 2,980,345
50 COMM-AGING 11,905,673 1,765,718
51 ST. HOUSING AUTH. 13,727,663 457,253
52 S.C. COMM-HUMAN AFF 1,543,082 1,305,082
53 DEPT-VETERANS AFF 1,147,379 1,147,379
54 COMM-WOMEN 68,947 67,697
TOTAL SOC. REHAB. SVC. 504,367,335 99,773,990
CORRECTIONAL DIVISION
55 DEPT OF CORRECTIONS 155,413,725 135,679,943
56 PAROLES & COMM CORR 21,137,521 11,549,568
57 DEPT-YOUTH SVCS. 30,557,799 27,508,547
58 LAW ENFO-TRAINING CSL 4,395,669
59 LAW OFF-HALL OF FAME 175,231
TOTAL CORRECTIONAL DIV 211,679,945 174,738,058
CONSERVATION, NATURAL RESOURCES & DEVELOPMENT DIV.
60 WATER RESOURCES COMM 4,608,051 3,417,399
61 LAND RESOURCES COMM 2,744,212 2,649,212
62 STATE FORESTRY COMM 16,927,744 14,894,031
63 DEPT-AGRICULTURE 9,862,758 5,916,048
64 FAM. FARM DEV. AUTH 1,110,221 330,155
65 CLEMSON-PUBLIC SVC. 50,116,786 35,736,198
66 MIG. WATERFOWL COMM 241,306 31,306
67 WILDLIFE/MARINE RES. 36,005,921 17,280,561
68 COASTAL COUNCIL 2,585,584 1,132,584
69 SEA GRANT CONSORT. 1,514,026 453,553
70 DEPT-PARKS/REC/TOUR 26,200,027 12,735,027
71 STATE DEVELOPMENT BD 6,393,398 5,983,398
72 JOBS-ECON DEV. AUTH. 570,016 490,516
73 PATRIOTS PT. DEV. 2,309,834
SECTION 127
RECAPITULATION
SEC. NO. Total Funds General Funds
75 CLK HILL-RUSS. AUTH 1,642,690 1,642,690
76 OLD EX. BLDG. COMM 246,981 120,192
TOTAL CONS & NAT. RES. 163,079,555 102,812,870
REGULATORY DIVISION
77 PUBLIC SVC. COMM 6,150,338 6,056,272
78 WORKERS' COMP. COMM 3,401,284 3,314,284
79 ST WORKERS' COMP. FND 2,082,273 106,283
79A PATIENTS' COMP. FND 157,248
80 SECOND INJURY FND 526,828
81 DEPT-INSURANCE 4,538,616 4,538,616
82A FIN INST BD-ADM. 19,545 19,545
82B FIN INST BD-BANK EX 1,027,189 1,027,189
82C FIN INST BD-COMSUMER 371,300 371,300
83 DEPT-CONSUMER AFF 1,843,359 1,748,359
85 DEPT-LABOR 5,269,966 3,727,077
86 STATE TAX COMM 31,616,309 31,286,309
87 ALCOHOL BEV. CTL COMM 3,791,564 3,329,564
88 STATE ETHICS COMM 158,775 158,775
89 EMPLOY. SEC. COMM 48,252,193 194,031
90 BD-ACCOUNTANCY 306,716 306,716
91 BD-ARCHITECT EXAM. 203,343 203,343
92 AUCTIONEERS' COMM 109,290 109,290
93 BD-BARBER EXAM. 161,706 161,706
94 ST ATHLETIC COMM 26,499 26,499
95 CEMETERY BD 21,902 21,902
96 BD-CHIROPRACTIC EXAM 53,170 53,170
97 CONTRACT LICENSING BD 331,901 331,901
98 BD-COSMETOLOGY 411,367 411,367
99 BD-DENTISTRY 320,000 320,000
100 BD-ENGINEERS & SURV. 329,889 329,889
101 BD-CERT-ENV. SYS.OPER 173,063 173,063
102 BD-REGIST-FORESTERS 14,080 14,080
103 BD-FUNERAL SVC. DIR 63,103 63,103
103A BD-REGIST-GEO. 26,190 26,190
104 BD-MEDICAL EXAM. 714,834 714,834
105 BD-NURSING 601,096 601,096
106 BD-EXAM-NURSE HOME ADM 60,462 60,462
107 BD-OCCUPATION THERAPY 3,036 3,036
108 BD-EXAM-OPTICIANRY 15,272 15,272
SECTION 127
RECAPITULATION
SEC. NO. Total Funds General Funds
109 BD-EXAM-OPTOMETRY 41,696 41,696
110 THE BD-PHARMACY 242,228 242,228
111 BD-PHYS. THERAPY EXAM 38,474 38,474
112 BD-PODIATRY EXAM. 1,044 1,044
112A BD-PRO. CNSLRS/THERAPY 62,157 62,157
113 BD-EXAM. IN PSYCH. 12,901 12,901
114 REAL ESTATE COMM 1,437,100 1,437,100
115 RESID. HOME BLDRS COM 472,712 472,712
116 BD-EXAM-REGIST. SANIT. 7,236 7,236
117 BD-SOCIAL WORK EXAM 6,000 6,000
118 BD-EXAM-SPEECH & PATH 13,663 13,663
119 BD-VET. MEDICAL EXAM 24,487 24,487
119A PROCURE & REVIEW PAN. 122,650 122,650
TOTAL REGULATORY DIV. 115,636,054 62,306,871
TRANSPORTATION DIVISION
120 AERONAUTICS COMM 2,821,226 2,540,056
TOTAL TRANSPORTATION DIV 2,821,226 2,540,056
DEBT SERVICE
122 DEBT SERVICE 109,388,519 109,388,519
TOTAL DEBT SERVICE 109,388,519 109,388,519
MISCELLANEOUS DIVISION
124 DUES & CONTRIB. 50,000 50,000
125 AID TO SUBDIVS 206,555,501 206,555,501
TOTAL MISCELLANEOUS DIV 206,605,501 206,605,501
HIGHWAY DEPARTMENT
126 DEPT-HWYS & PUB TRANS. 562,118,105 1,240,730
TOTAL HIGHWAY DEPT 562,118,105 1,240,730
GRAND TOTAL $5,929,276,810
=============
$2,870,646,209
=============
SOURCE OF FUNDS:
APPROPRIATED GEN. FUNDS $2,870,646,209
FEDERAL FUNDS 1,555,210,214
OTHER FUNDS 1,503,420,387
TOTAL $5,929,276,810
=============
SECTION 128
ESTIMATE OF GENERAL, SCHOOL, HIGHWAY,
AND EDUCATION IMPROVEMENT ACT REVENUE
Fiscal Year l987-88
Free
Conference
Estimate
FY 1987-88
June 3, 1987
Regular Sources:
Retail Sales Tax ...................$1,003,080,000
Income Tax:
Individual ........................ 1,066,355,000
Corporation ....................... 227,120,000
Total Income and Sales ...........$2,296,555,000
All Other Revenue:
Admissions Tax .................... 7,000,000
Aircraft Tax ...................... 585,000
Alcoholic Liquor Tax .............. 48,598,500
Bank Tax .......................... 6,700,000
Beer & Wine Tax ................... 69,000,000
Business License Tax .............. 30,900,000
Cable Television Fees ............. 700
Coin-Operated Device Tax .......... 10,785,000
Commercial Nuclear Waste Tax ...... 8,125,000
Contractors License Tax ........... 1,320,690
Corporation License Tax ........... 32,925,000
Department of Agriculture ......... 6,011,200
Departmental Revenue .............. 31,487,736
Documentary Tax ................... 18,628,571
Earned on Investments ............. 79,010,000
Electric Power Tax ................ 15,150,000
Estate Tax ........................ 25,600,000
Fertilizer Inspection Tax ......... 220,000
Gasoline Tax - Counties ........... 17,800,000
Gift Tax .......................... 3,775,000
Insurance Tax ..................... 78,164,485
Motor Transport Fees .............. 5,364,877
Private Car Lines Tax ............. 1,300,000
Public Service Assessment ......... 4,428,375
Public Service Authority .......... 3,000,000
SECTION 128
ESTIMATE OF GENERAL, SCHOOL, HIGHWAY,
AND EDUCATION IMPROVEMENT ACT REVENUE
Fiscal Year l987-88
Free
Conference
Estimate
FY 1987-88
June 3, 1987
Radioactive Waste Surcharge ....... 4,000,000
Retailers License Tax ............. 1,360,000
Savings & Loan Association Tax .... 100,000
Soft Drinks Tax ................... 20,850,000
Workers' Comp. Insurance Tax....... 10,595,000
Total All Other Revenue ..........$ 542,785,134
Total Regular Sources ..............$2,839,340,134
Miscellaneous Sources:
Circuit & Family Court Fines ...... 1,875,000
Debt Service Transfers ............ 14,393,649
Housing Authority Reimbursement ... 456,841
Indirect Cost Recoveries .......... 17,222,481
Mental Health Fees ................ 4,800,000
Parole & Probation Super. Fees..... 2,800,000
Unclaimed Property Fund Transfer .. 7,025,000
Waste Treatment Loan Repayment .... 334,052
Nonrecurring Revenue .............. 7,500,000
Total Miscellaneous Sources ........$ 56,407,023
Total Regular & Misc. Revenue .......$2,895,747,157
LESS:
Reserve Fund Transfers............ (25,092,881)
BEA Revenue Cap-Section 11-9-880.. 0
Total All Sources of Revenue ........$2,870,654,276
Total Highway Revenue ...............$ 339,119,000
Education Improvement Fund:
1% Retail Sales Tax ............... 251,333,850
Earned on Investments ............. 1,800,000
Total Education Improvement Fund ....$ 253,133,850
Total General, School, Highway and
E.I.A. Revenue ....................$3,462,907,126
==============
128.1 Amounts collected from earnings on state investments in
excess of $49,010,000 but not more than $30,000,000 in excess
thereof shall be transferred into the Capital Expenditure Fund to
ensure full funding pursuant to Section 11-11-310 of the 1976 Code.
Any amount in excess of the requirement to fund the Capital
Expenditure Fund from earnings on state investments must be
transferred to the State Education Department's Aid to School
Dist.-School Building program.
129.1. The expenditure of money appropriated in this Act shall
be by warrant requisitions directed to the Comptroller General.
Upon receipt of the requisition, accompanied by invoices or other
satisfactory evidence of the propriety of the payment, and itemized
according to standard budget classifications, the Comptroller
General shall issue his warrant on the State Treasurer to the payee
designated in the requisition. Upon approval and designation by
the State Budget and Control Board, state institutions may
requisition funds in favor of their own treasurer, itemized only to
the extent of the purpose of the appropriation as expressed in this
Act, and may deposit such funds in the name of the institution, in
such bank or banking institutions as shall be designated by the
State Treasurer, and disburse same by check to meet the purposes of
the appropriation, but strict account shall be kept of all such
expenditures according to standard budget classifications. All
money shall be drawn only when actually owing and due. The
Comptroller General shall establish rules and regulations for the
uniform reimbursement, remittance and transfers of funds to the
General Fund of the State required by law.
129.2. During the Fiscal Year 1987-88, student fees at the State
institutions of higher learning shall be fixed by the respective
Boards of Trustees as follows:
(1) Fees applicable to student housing, dining halls, student
health service, parking facility, laundries and all other personal
subsistence expenses shall be sufficient to fully cover the total
direct operating and capital expenses of providing such facilities
and services over their expected useful life except those operating
or capital expenses related to the removal of asbestos.
(2) Student Activity Fees may be fixed at such rates as the
respective Boards shall deem reasonable and necessary.
129.3. The University of South Carolina, Clemson University, the
Medical University of S. C. (including the Medical University
Hospital), The Citadel, Winthrop College, S. C. State College,
Francis Marion College, College of Charleston, Lander College and
the Wil Lou Gray Opportunity School shall remit all revenues and
income, collected at the respective institutions, to the State
Treasurer according to the terms of Section 1 of this Act, but all
such revenues or income so collected, except fees received as
regular term tuition, matriculation, and registration, shall be
carried in a special continuing account by the State Treasurer, to
the credit of the respective institutions, and may be requisitioned
by said institutions, in the manner prescribed in Section 129.1 of
this Act, and expended to fulfill the purpose for which such fees
or income were levied, but no part of such income shall be used for
permanent improvements without the express written approval of the
State Budget and Control Board and the Joint Legislative Capital
Bond Review Committee; and it is further required that no such fee
or income shall be charged in excess of the amount that is
necessary to supply the service, or fulfill the purpose for which
such fee or income was charged. Notwithstanding other provisions
of this Act, funds at State Institutions of Higher Learning derived
wholly from athletic or other student contests, from the activities
of student organizations, and from the operations of canteens and
bookstores, and from approved Private Practice plans may be
retained at the institution and expended by the respective
institutions only in accord with policies established by the
institution's Board of Trustees. Such funds shall be audited
annually by the State but the provisions of this Act concerning
unclassified personnel compensation, travel, equipment purchases
and other purchasing regulations shall not apply to the use of
these funds.
129.4. The institutions of higher education may offer
educational fee waivers to no more than two percent of the
undergraduate student body.
129.5. The Boards of Trustees of the University of South
Carolina, Clemson University, The Citadel, Winthrop College, S. C.
State College, Francis Marion College, the College of Charleston,
and Lander College, are hereby authorized to abate the tuition fee
charged at these institutions to the extent of fifty ($50.00)
dollars to the winner of the American Legion High School Oratorical
Contest and to the Governor of Boy's State and to the highest
ranking student in the State in the annual National Science Talent
Search and to the Governor of Girls' State; and said abatements to
be for four (4) years in each instance. As to the winner of the
American Legion High School Oratorical Contest and the Governor of
Boys' State, the abatement shall be granted only when the American
Legion, Department of South Carolina, shall have contributed a like
amount per year. The abatement of tuition herein provided is for
the purpose of furnishing a scholarship of one hundred ($100.00)
dollars per year to the winners of the above contests, the State of
South Carolina and the American Legion, Department of South
Carolina, co-operating on an equal basis in providing these
scholarships.
129.6. Notwithstanding any other provisions of this Act, funds
at Technical Education Colleges derived wholly from the activities
of student organizations and from the operations of canteens and
bookstores may be retained by the college and expended only in
accord with policies established by the respective college's Area
Commission and approved by the State Board for Technical and
Comprehensive Education.
129.7. As far as practicable all departments, institutions, and
agencies of the State are hereby directed to budget and allocate
the appropriations herein made to them as quarterly allocations so
as to provide for operation on uniform standards throughout the
fiscal year and in order to avoid a deficiency in such
appropriations. It should be recognized that academic year
calendars of state institutions will affect the uniformity of the
receipt and distribution of funds during the years. The Budget and
Control Board is authorized to require any agency, institutions or
department to file a quarterly allocations plan and is further
authorized to restrict the rate of expenditures of the agency,
institution or department if the Board determines that a deficit
may occur. The bonds of State officials violating the terms of
this section shall be held liable therefor, unless the Budget and
Control Board has been advised of, and officially recognizes the
necessity for such deficit.
129.8. All Federal Funds received shall be deposited in the
State Treasury, if not in conflict with Federal regulations, and
withdrawn therefrom as needed, in the same manner as that provided
for the disbursement of state funds. If it shall be determined
that federal funds are not available for, or cannot be
appropriately used in connection with, all or any part of any
activity or program for which state funds are specifically
appropriated in this Act to match Federal funds, the appropriated
funds may not be expended and shall be returned to the General
Fund, except upon specific written approval of the Budget and
Control Board after review by the Joint Appropriations Review
Committee. Donations or contributions from sources other than the
Federal Government, for use by any state agency, shall be deposited
in the State Treasury, but in special accounts, and shall be
withdrawn from the treasury as needed to fulfill the purposes and
conditions of the said donations, or contributions, if specified,
and, if not specified, as may be directed by the proper authorities
of the department. The expenditure of funds by agencies of the
State Government from sources other than General Fund
appropriations shall be subject to the same limitations and
provisions of law applicable to the expenditure of appropriated
funds with respect to salaries, wages or other compensation, travel
expense, and other allowance or benefits for employees.
129.9. Except as otherwise provided in this Act, all
appropriations for compensation of State Employees shall be paid in
twice-monthly installments to the person holding such position. In
order to provide a regular and permanent schedule for payment of
employees, it is hereby established that the payroll period shall
begin on June 2, 1987, with the first pay period ending on June 16,
1987. The payroll period shall continue thereafter on a
twice-monthly schedule as established by the Budget and Control
Board. It is the intent of the General Assembly that this
schedule, thus established, will continue from one fiscal year to
another without interruption, on a twice monthly basis. The Budget
and Control Board is authorized to approve any changes to this
schedule where circumstances are deemed justifiable.
The appropriated salaries for specified positions shall mean the
maximum compensation for such position, except as specifically
provided in other provisions of this Act, and in any case where the
head of any department can secure the services for a particular
position or work at a lower rate than the salary specified in this
Act, authority for so doing is hereby given.
No employee of any state department or institution shall be paid
any compensation from any other department of the state government
except with the approval of the State Budget and Control Board, and
no employee of any department or institution shall be paid travel
expenses by any other department or institution without approval of
the agency by which he is regularly employed. The Comptroller
General shall report, after June thirtieth of each year, to the
House Ways and Means Committee and the Senate Finance Committee the
names of all employees receiving dual compensation and the amounts
received.
The provisions of Regulation 19-707.02 and Section 8-5-10 of the
1976 Code, as amended, shall not apply to employees hired for 120
days or less.
129.10. That salaries paid to officers and employees of the
State, including its several boards, commissions, and institutions
shall be in full for all services rendered, and no perquisites of
office or of employment shall be allowed in addition thereto, but
such perquisites, commodities, services or other benefits shall be
charged for at the prevailing local value and without the purpose
or effect of increasing the compensation of said officer or
employee. The charge for these items may be payroll deducted at
the discretion of the Comptroller General or the chief financial
officer at each agency maintaining its own payroll system. This
shall not apply to the Governor's Mansion, nor to guards at any of
the State's penal institutions and nurses and attendants at the
Department of Mental Health, and the Department of Mental
Retardation, nor to the Superintendent and staff of John de la Howe
School, nor to the cottage parents and staff of Wil Lou Gray
Opportunity School, nor to the Directors of John G. Richards
Campus, Willow Lane Campus, and the Reception and Evaluation Center
at the Department of Youth Services. The Presidents of those State
institutions of higher learning authorized to provide on-campus
residential facilities for students may be permitted to occupy
residences on the grounds of such institutions without charge.
Any state institution of higher learning may provide a housing
allowance to the President in lieu of a residential facility, the
amount to be approved by the Budget and Control Board.
That the following may be permitted to occupy residences owned by
the respective Departments without charge: the Commissioner of the
Department of Corrections, the Farm Director, Farm Managers, and
Specialists employed at the Wateree River Correctional Institution,
Walden Correctional Institution, MacDougall Youth Correctional
Center, and Givens Youth Correctional Center; the S. C. State
Commission of Forestry fire tower operators, Forestry aides, and
caretaker at central headquarters; the S. C. Wildlife and Marine
Resources Department's Game Management Personnel, Fish Hatchery
Superintendents, Lake Superintendent, and Fort Johnson
Superintendent; the Department of Parks, Recreation and Tourism
field personnel in the State Parks Division; the Agricultural Aide
at the Department of Youth Services Farm; Director of Wil Lou Gray
Opportunity School; President of the School for the Deaf and Blind;
house parents for the Commission for the Blind; Director of the
Physical Plant at Winthrop College and Farm Superintendent at
Winthrop College; S.C. Department of Health and Environmental
Control personnel at the State Park Health Facility and Camp Burnt
Gin; Assistant Director of Residence Life and a student counselor
at Lander College; the Department of Mental Retardation physicians
and other professionals at Whitten Center, Clemson University
Off-Campus Agricultural Staff and Housing Area Coordinators.
Except in the case of elected officials, the fair market rental
value of any residence furnished to a State Employee shall be
reported by the State Agency furnishing the residence to the State
Auditor and the Joint Legislative Committee on Personal Service
Financing and Budgeting by October 1 of each fiscal year.
All salaries paid by departments and institutions shall be in
accord with a uniform classification and compensation plan,
approved by the Budget and Control Board, applicable to all
personnel of the State Government whose compensation is not
specifically fixed in this Act. Such plan shall include all
employees regardless of the source of funds from which payment for
personal service is drawn. Academic personnel of the institutions
of higher learning and other individual or group of positions that
cannot practically be covered by the plan may be excluded therefrom
but their compensations shall, nevertheless, be subject to approval
by the Budget and Control Board. Salary appropriations for
employees fixed in this Act shall be in full for all services
rendered, and no supplements from other sources shall be permitted
or approved by the State Budget and Control Board. With the
exception of travel and subsistence, legislative study committees
shall not compensate any person who is otherwise employed as a
full-time state employee. Salaries of the heads of all agencies of
the State Government shall be specifically fixed in this Act and no
salary shall be paid any agency head whose salary is not so fixed.
The source of compensation for any position in the State Government
shall not be changed without approval of the Budget and Control
Board.
129.11. Each organization receiving a contribution in this Act
shall render to the Budget and Control Board by November 1 of the
fiscal year in which funds are received, an accounting of how the
State funds will be spent, a copy of the adopted budget for the
current year, and also a copy of the organization's most recent
operating financial statement. The funds appropriated in this Act
for contributions shall not be expended until the required
financial statements are filed with the Budget and Control Board.
No funds in this Act shall be disbursed to organizations or
purposes which practice discrimination against persons by virtue of
race, creed, color or national origin. The State Auditor shall
review and audit, if necessary, the financial structure and
activities of each organization receiving contributions in this Act
and make a report to the General Assembly of such review and/or
audit, when requested to do so by the Budget and Control Board.
129.12. Travel and subsistence expenses, whether paid from State
appropriated, Federal, local or other funds, shall be allowed in
accordance with the following provisions:
A. Unless otherwise provided in paragraphs B through H of this
section, all employees of the State of South Carolina or any agency
thereof including employees and members of the governing bodies of
each technical education center while traveling on the business of
the State shall, upon presentation of a paid receipt, be allowed
reimbursement for actual expenses incurred for lodging. The
employee shall also be reimbursed for the actual expenses incurred
in the obtaining of meals except that such costs shall not exceed
$18 per day, except in urban areas outside of South Carolina with
populations in excess of 250,000 in which case the maximum daily
reimbursement for meals shall not exceed $30. It shall be the
responsibility of the agency head to monitor the charges for
lodging which might be claimed by his employees in order to
determine that such charges are reasonable, taking into
consideration location, purpose of travel or other extenuating
circumstances. The provisions of this item shall not apply to
Section 42-3-40 of the 1976 Code.
B. That employees of the State, when traveling outside the
United States, Canada, and Puerto Rico upon promotional business
for the State of South Carolina shall be entitled to actual
expenses for both food and lodging.
C. The Governor, Lieutenant Governor, Secretary of State,
Comptroller General, Attorney General, State Treasurer, Adjutant
General, Superintendent of Education and the Commissioner of
Agriculture shall be reimbursed actual expenses for subsistence.
D. Non-legislative members of committees appointed pursuant to
Acts and Resolutions of the General Assembly whose membership
consists solely of members of the General Assembly or members of
the General Assembly and other personnel who are not employees of
the State of South Carolina shall be allowed subsistence expenses
of $35 per day while traveling on official business. Members of
such committees may opt to receive actual expenses incurred for
lodging and actual expenses incurred in the obtaining of meals in
lieu of the allowable subsistence expense.
E. Members of the State Boards, Commissions, or Committees whose
duties are not full-time and who are paid on a per diem basis,
shall be allowed reimbursement for actual expenses incurred at the
rates provided in Paragraph A and I of this Section while away from
their places of residence on official business of the State. One
person accompanying a handicapped member of a State Board,
Commission, or Committee on official business of the State shall be
allowed the same reimbursement for actual expenses incurred at the
rates provided in Paragraph A through I of this Section.
F. No subsistence reimbursement shall be allowed to a Justice of
the Supreme Court or Judge of the Court of Appeals while traveling
in the county of his official residence. When traveling on
official business of said court within 40 miles outside the county
of his official residence, a Supreme Court Justice and a Judge of
the Court of Appeals shall be allowed subsistence expenses in the
amount of $35 per day plus such mileage allowance for travel as is
provided for other employees of the State. When traveling on
official business of said Court 40 or more miles outside the county
of his official residence, each Justice and Judge of the Court of
Appeals shall be allowed subsistence expenses in the amount as
provided in this Act for members of the General Assembly plus such
mileage allowance for travel as is provided for other employees of
the State. The Chief Justice, or such other person as he
designates, while attending the Conference of Chief Justices and
one member of the Supreme Court while attending the National
Convention of Appellate Court Judges, and three Circuit Judges
while attending the National Convention of State Trial Judges shall
be allowed actual subsistence and travel expenses.
Upon approval of the Chief Justice, Supreme Court Justices,
Judges of the Court of Appeals, Circuit Judges, and Family Court
Judges shall be reimbursed for actual expenses incurred for all
other official business requiring out-of-state expenses at the rate
provided in paragraph A of this section.
G. No subsistence reimbursements are allowed to a Circuit Judge
or a Family Court Judge while holding court within the county in
which he resides. While holding court or on other official
business outside the county, but within the circuit in which he
resides and within fifty miles of his residence, a Circuit Court
Judge or Family Court Judge is entitled to a subsistence allowance
in the amount of $35 per day. While holding court or on other
official business within his circuit at a location fifty miles or
more from his residence or without his circuit, a Circuit Court or
Family Court Judge is entitled to a subsistence allowance in the
amount as provided in this Act for members of the General Assembly.
H. Any retired Justice, Circuit Court Judge or Family Court
Judge appointed by the Supreme Court to serve as a Special Circuit
Judge, Family Court Judge, Appeals Court Judge, or Acting Associate
Justice shall serve without pay but shall receive the same
allowance for subsistence, expenses, and mileage as provided in
Part I for Circuit Court Judges.
I. No expense shall be allowed an employee either at his place
of residence or at the official headquarters of the agency by which
he is employed except as provided in paragraph E of this section.
When an employee is assigned to work a particular territory or
district, and such territory or district and his official
headquarters are in different localities or sections of the State,
expenses may be allowed for the necessary travel to his official
headquarters. The members of the Industrial Commission, Public
Service Commission and the Employment Security Commission may be
reimbursed at the regular mileage rate of one round trip each week
from their respective homes to Columbia. No subsistence
reimbursement shall be allowed to a member of the Industrial
Commission, Public Service Commission or the Employment Security
Commission while traveling in the county of his official residence.
When traveling on official business of the Commission within 50
miles outside the county of his official residence, a member of the
Industrial Commission, Public Service Commission or the Employment
Security Commission shall be allowed subsistence expenses in the
amount of $35 per day. When traveling on official business of the
Commission 50 or more miles outside the county of his official
residence, each member shall be allowed a subsistence expense in
the amount of $50 per day except that members of the Employment
Security Commission, Public Service Commission, and Industrial
Commission shall receive a subsistence allowance as provided in
this Act for members of the General Assembly.
J. When an employee of the State shall use his or her personal
automobile in traveling on necessary official business, a charge of
21 cents per mile will be allowed for the use of such automobile
and the employee shall bear the expense of supplies and upkeep
thereof. Whenever State-provided motor pool vehicles are
reasonably available and an employee of the State shall request for
his own benefit to use his or her personal vehicle in traveling on
necessary official business, a charge of 20 cents per mile will be
allocated for the use of such vehicle and the employee shall bear
the expense of supplies and upkeep thereof. When such travel is by
a State-owned automobile, the State shall bear the expense of
supplies and upkeep thereof but no mileage will be allowed.
Agencies are requested to utilize self-service gasoline pumps and
state gasoline facilities when prudent and effect a reduction in
the number of miles traveled to provide necessary funds for the
essential travel. In traveling on the business of the State,
employees are required to use the most economical mode of
transportation, due consideration being given to urgency, schedules
and like factors.
K. That a State agency may advance travel and subsistence
expense monies to employees of that agency for the financing of
ordinary and necessary travel required in the conducting of the
business of the agency. The Budget and Control Board is directed
to develop and publish rules and regulations pertaining to the
advancing of travel expenses and no State agency shall make such
advances except under the rules and regulations as published. All
advances for travel and subsistence monies shall be repaid to the
agency within thirty (30) days after the end of the trip or by the
end of the fiscal year, whichever comes first.
L. That the State institutions of higher learning are authorized
to reimburse reasonable relocation expenses for new employees when
such reimbursements are considered by the agency head to be
essential to successful recruitment of professionally competent
staff members.
M. The State Budget and Control Board is authorized to
promulgate and publish rules and regulations governing travel and
subsistence payments.
129.13. The per diem allowance of all boards, commissions and
committees shall be at the rate of thirty-five ($35) dollars per
day. No full-time officer or employee of the State shall draw any
per diem allowance for service on such boards, commissions or
committees.
129.14. In addition to the powers and duties devolved upon the
Budget and Control Board by the 1976 Code of Laws of this State,
the said Board is hereby given full power and authority to make
surveys, studies, and examinations of departments, institutions,
and agencies of this State, as well as its programs, so as to
determine whether a proper system of accounting is maintained in
such departments, institutions, commissions, and agencies, and to
require and enforce the adoption of such policies as are deemed
necessary to accomplish these purposes; and to survey, appraise,
examine and inspect, and determine the true conditions of all
property of the State, and what may be necessary to protect it
against fire hazard or deterioration, and to conserve its use for
State purposes, and to make and issue and to enforce all necessary,
needful, and convenient rules and regulations for the enforcement
of this provision and to approve the destruction or disposal of
records of no value to the State. The State Budget and Control
Board may require that all plans and specifications for permanent
improvements of any nature by any State department or institution
shall be submitted to the said Board for approval prior to the
awarding of any contract therefor, or prior to construction by any
other means. The State Budget and Control Board shall have the
authority to approve blanket bonds for each of the several
departments, agencies and institutions of the state government,
which bonds shall include coverage requirements by law for
particular officials and employees and any others who, in the
opinion of the Board, should be bonded. Such blanket bonds shall
be subject to approval as to form and execution by the Attorney
General.
The Division of General Services may contract to develop an
energy utilization management system for state facilities under its
control and to assist other agencies and departments in
establishing similar programs following all applicable laws and
regulations, but no capital expenditures are authorized hereby.
129.15. Notwithstanding any other provision of law, the State
Treasurer may enter into contracts whereby the agency or
institution may accept credit cards as payment for goods or
services provided.
129.16. Any appropriations made herein or by special act now or
hereafter, are hereby declared to be maximum, conditional and
proportionate, the purpose being to make them payable in full in
the amount named herein, if necessary, but only in the event the
aggregate revenues available during the period for which the
appropriation is made are sufficient to pay them in full. The
State Budget and Control Board shall have full power and authority
to survey the progress of the collection of revenue and the
expenditure of funds by all departments and institutions. If the
Budget and Control Board determines that a deficit may occur, it
shall utilize such funds as may be available to avoid a year-end
deficit and thereafter take such action as necessary to restrict
the rate of expenditure as provided in Section 129.7 of this Act.
No institution, activity, program, item, special appropriation, or
allocation for which the General Assembly has provided funding in
any part of this Act shall be discontinued, deleted, or deferred by
the Budget and Control Board. Any reduction of rate of expenditure
by the said Board, under authority of this Act, shall be applied as
uniformly as may be practicable except that no reduction shall be
applied to funds encumbered by a written contract with an agency
not connected with the State Government; and in making such
reductions any amounts of State Revenues allocated by law to
counties and municipalities (commonly referred to as Aid to
Subdivisions) shall be subject to reduction the same as
appropriations. Counties and municipalities shall be immediately
notified of any such action by the Board. No such reduction shall
be ordered by the State Budget and Control Board while the General
Assembly is in session without first reporting such necessity to
the General Assembly.
The expenditure of funds, heretofore or hereafter provided, by
any State Agency, except the Department of Highways and Public
Transportation for permanent improvements as defined in the State
Budget, shall be subject to approval and regulations of the State
Budget and Control Board. The Board shall have authority to allot
to specific projects from funds made available for such purposes,
such amounts as are estimated to cover the respective costs of such
projects, to declare the completion of any such projects, and to
dispose, according to law, of any unexpended balances of
allotments, or appropriations, or funds otherwise provided for such
projects, upon the completion thereof. The approval of the Budget
and Control Board shall not be required for minor construction
projects (including renovations and alterations) where the cost
does not exceed an amount determined by the Joint Bond Review
Committee and the Budget and Control Board.
In all construction, improvement and renovation of State
buildings, the applicable standards and specifications set forth in
each of the following codes shall be followed: The Standard
Building Code - 1986 Edition; The Standard Plumbing Code - 1986
Edition; The Standard Gas Code - 1985 Edition; The Standard
Mechanical Code - 1986 Edition as adopted by the Southern Building
Code Congress International, Inc.; The National Electrical Code -
NFPA 70-1984; The National Electrical Safety Code - ANSI-C2-1984
Edition and Pamphlet 58 of The National Fire Protection Association
- 1983 Edition. Appendices A, G, K and M of The Standard Building
Code 1986 Edition shall not be followed.
129.17. (A) Transfers of appropriations herein provided may be
made within departments upon written justification to the State
Budget Division and upon the unanimous approval of the State Budget
and Control Board.
(B) No such transfer may exceed twenty percent of the program
budget. Upon request, details of such transfers may be provided to
members of the General Assembly on an agency by agency basis.
(C) The Board shall also maintain a record of disallowed transfer
requests and use all transfer activity data to assist in analyzing
agencies' budget requests. A report on transfer activity shall be
made quarterly to the Ways and Means Committee and the Senate
Finance Committee.
129.18. Subsection (a). The Budget and Control Board is hereby
directed to assess and collect a rental charge from all departments
and agencies of the State Government occupying space in
State-controlled office buildings. The amount charged each
department or agency shall be calculated on a square foot, or other
equitable basis of measurement, and at such rates as will yield
sufficient total annual revenue to cover, in priority order, both
(1) the annual principal and interest due on the Capital
Improvement Obligations authorized by Act No. 829 of the 1964 Acts,
Act No. 1273 of the 1970 Acts and Act No. 508 of the 1971 Acts and
Act No. 1377 of the 1968 Acts, as amended, for projects
administered by the Division of General Services and (2)
maintenance and operation costs of State-controlled office
buildings in the City of Columbia. The amount so collected which
is applicable to the payment of principal and interest due on
obligations authorized by Act 1377 of the 1968 Acts, as amended,
shall be paid into the State's General Fund to apply on debt
service appropriations under the Section 122 of this Act.
Subsection (b). All departments and agencies against which
rental charges are assessed and whose operations are financed in
whole or in part by Federal and/or other nonappropriated funds are
directed to apportion the payment of such charges equitably among
all such funds, so that each shall bear its proportionate share.
All appropriations in this Act applicable to the rental of space in
State-controlled buildings (exclusive of the Department of Highways
and Public Transportation), shall be available only for payment of
that portion of rental charges applicable to State-appropriated
operations.
Subsection (c). Rental collections shall be deposited by the
Budget and Control Board in the State Treasury in a special account
and shall be expended only for (1) payment of principal and
interest due on the obligations referred to in Subsection (a) above
and (2) maintenance and operations costs of the buildings referred
to in Subsection (a) above.
129.19. Any funds derived by the State Ports Authority from the
rental, lease or sale of any of its facilities shall be expended
for the benefit of the particular Port where such facilities are
located.
129.20. In any instances where Federal laws or regulations,
relating to funds allotted to State Government agencies, include
requirements relating to banking procedures, the State Treasury
shall be deemed to meet the definition of a bank.
129.21. Presidents of the University of South Carolina, Clemson
University, the Medical University of South Carolina, The Citadel,
Winthrop College, South Carolina State College, Francis Marion
College, College of Charleston, and Lander College must not be paid
a fixed allowance for personal expenses incurred in connection with
the performance of their official duties. Reimbursements may be
made to the Presidents from funds available to their respective
institutions for any personal expenses incurred provided that all
requests for reimbursement are supported by properly documented
vouchers processed through the normal accounting procedures of the
institutions.
129.22. The funds appropriated to each agency or institution for
payment of employer contributions for state employees shall be used
for that purpose only and it is intended that the amount so
provided to each agency or institution shall be sufficient to pay
the employer contribution costs of that agency. The Budget and
Control Board is directed to devise a plan for the expenditure of
the funds appropriated for employer contributions and may require
transfers of funds within an agency or institution if it becomes
evident that the employer contribution costs will exceed the funds
available for that purpose.
129.23. The General Assembly expresses its continuing concern
over the control of the number of personnel employed by the State
of South Carolina. This concern is evidenced in the 1980 Public
Employment Report of the United States Bureau of Census. It is
further declared to be the intent of the General Assembly to
continue to take positive steps to control and restrict the number
of personnel employed in the future, without unduly hampering the
legitimate functions of state government.
In order to obtain the necessary control over the number of
employees, the Budget and Control Board is hereby directed to
maintain close supervision over the number of state employees, and
to require specifically the following:
1. That no state agency exceed the total authorized number of
full-time equivalent positions funded from State, Federal, or other
sources as provided in each section of this Act except by majority
vote of the Budget and Control Board after review and comment by
the Joint Legislative Committee on Personal Service Financing and
Budgeting. Specific written confirmation of such majority approval
shall be forwarded to the Joint Appropriations Review Committee in
the event that any agency is allowed to exceed the number of
positions authorized in this Act.
2. That the State Budget Division shall maintain and make, as
necessary, periodic adjustments thereto, an official record of the
total number of authorized full-time equivalent positions by agency
categorized by State, Federal, or other funding sources and shall
provide a certified duplicate of such record to the Joint
Legislative Committee on Personal Service Financing and Budgeting
and to the Joint Appropriations Review Committee. The State Budget
Division shall submit monthly reports to the Joint Legislative
Committee on Personal Service Financing and Budgeting and the Joint
Appropriations Review Committee and such reports shall include any
changes in the authorized number of full-time equivalent positions,
the number of filled and vacant positions and any other data
requested by the committees.
(a) That within thirty (30) days of the passage of the
Appropriation Act or by August 1, whichever comes later, each
agency of the State must have established on the Budget and Control
Board records all positions authorized in the Act. After that
date, the Board shall delete any nonestablished positions
immediately from the official record of authorized full-time
equivalent positions. No positions shall be established by the
Board in excess of the number authorized in the Board record of
authorized full-time equivalent positions.
(b) That within forty-five (45) days of the passage of the
Appropriation Act, or by August 15, whichever comes later, the
Board shall prepare a personal service detail, by agency, which
shows each position established for the fiscal year and the amount
of funds required, by source of funds, to support the position for
the fiscal year at a funding level of 100% and the Board shall then
reconcile each agency's personal service detail with the agency's
personal service appropriation as contained in the Act adjusted for
any pay increases, and any other factors necessary to reflect the
agency's personal service funding level. The Board shall provide
a copy of each agency's personal service reconciliation to the
Budget and Control Board and to the Joint Legislative Committee on
Personal Service Financing and Budgeting.
(c) Any position which is shown by the reconciliation to be
unfunded or significantly underfunded may be deleted at the
direction of the Budget and Control Board and the Joint Legislative
Committee on Personal Service Financing and Budgeting.
(d) Full-time equivalent (FTE) positions shall be determined
under the following guidelines:
1. The annual work hours for each FTE shall be the agency's
full-time standard annual work hours.
2. The State FTE shall be derived by multiplying the state
percentage of budgeted funds for each position by the FTE for that
position.
3. All institutions of higher education shall use a value of
0.75 FTE for each position determined to be full-time faculty with
a duration of nine (9) months.
The FTE method of accounting shall be utilized for all authorized
positions.
3. That the number of positions authorized in this Act shall be
reduced in the following circumstances:
(a) Upon request by an agency.
(b) When anticipated federal funds are not made available.
(c) When the Budget and Control Board, through study or
analysis, becomes aware of any unjustifiable excess of positions in
any state agency.
(d) When a position has been vacant for nine months. Except in
the case of an academic position at an institution of higher
education when such position has been vacant for eighteen months.
4. That no new permanent positions in state government shall be
funded by appropriations in acts supplemental to this Act but
temporary positions may be so funded.
5. The provisions of this section shall not apply to personnel
exempt from the State Classification and Compensation Plan under
Item I of Section 8-11-260 of the 1976 Code.
The Budget and Control Board, in making their appropriation
recommendations to the Ways and Means Committee, must provide that
the level of personal service appropriation recommended for each
agency is at least 95% of the funds required to meet 100% of the
funds needed for the full-time equivalents positions recommended by
the Board (exclusive of new positions).
The Budget and Control Board, must submit to the Ways and Means
Committee and Senate Finance Committee at each stage of
consideration of the appropriation bill, a personal service
reconciliation which includes the number of positions recommended
for the next fiscal year and the amount needed to fully fund the
positions compared to the amount recommended as of that stage and
a list of italicized positions.
129.24. The Legislative Audit Council, the State Auditor, the
House Ways and Means Committee, the State Reorganization Commission
and the Senate Finance Committee shall be furnished a copy of each
audit report issued by a Federal Audit Agency within fifteen days
from the date of receipt by the State Agency. The State Auditor
shall periodically furnish a list of such reports to each member of
the General Assembly and to the Joint Appropriations Review
Committee. The State Auditor will provide a copy of each Federal
Block Grant Audit Report to the Joint Appropriations Review
Committee to comply with provisions of the Omnibus Budget
Reconciliation Act of 1981.
129.25. Notwithstanding any other provision of law, the Budget
and Control Board shall be responsible for coordinating the
placement of all state employees who are terminated because of a
reduction-in-force resulting from reduced personal service funding
and shall issue such administrative procedures as necessary to
carry out the intent of this proviso. When a vacancy occurs in a
state agency, or when an agency acts to fill a new position as
listed and italicized in the Appropriation Act, the agency shall
implement the recall provisions of their reduction-in-force
procedure and plan concerning its employees who have been
terminated as a result of a reduction-in-force. State agencies
shall give priority consideration to those employees who have been
terminated from any other state agency as a result of this
reduction-in-force and who were formerly employed in the same
classification, classification series, or position category as the
vacancy or the new position listed in this act. Notwithstanding
any other provision of law, when a vacancy occurs in a state
agency, other than institutions of higher education, or when an
agency acts to fill a new position, the agency shall give
preference to residents of this State, if the two are equally
qualified for the vacancy or new position. The Budget and Control
Board shall immediately notify all agencies of this new requirement
on the effective date of this Act.
129.26. It is the responsibility of all agencies, departments
and institutions of state government, to provide at no cost and as
a part of the regular services of the agency, department or
institution such services as are necessary to carry out the
provisions of Chapter 52 of Title 44 (Involuntary Commitment),
Article 7, Chapter 17 of Title 44 of the 1976 Code (Judicial
Commitment), Chapter 3 of Title 17 of the 1976 Code (Defense of
Indigents), and Article 1 of Chapter 3 of Title 16 of the 1976 Code
(Death Penalty), as amended, upon request of the Judicial
Department and/or the appropriate court. To this end, state
agencies are directed to furnish to the Judicial Department a list
of their employees who are competent to serve as court examiners.
The Judicial Department shall forward a copy of this list to the
appropriate courts, and the courts shall utilize the services of
such state employees whenever feasible. State employees shall
receive no additional compensation for performing such services.
For the purpose of interpreting this section, employees of the
Medical University of South Carolina and individuals serving an
internship or residency as an academic requirement or employees who
are not full-time state employees and who are not performing duties
as state employees are not considered state employees.
129.27. Notwithstanding any other provision of law, any aircraft
and watercraft confiscated or seized under the provisions of Act
185 of 1979 may be used by a governmental agency, at the discretion
and approval of the Budget and Control Board.
129.28. All state employees, who are commissioned law
enforcement officers upon retirement, if vested, may purchase their
assigned weapon at a nominal fee.
129.29. Notwithstanding any laws, rules, regulations, or
practices to the contrary, where expenditures of state funds are
reimbursed by federal or other funds, except those received by the
South Carolina Department of Highways and Public Transportation,
the reimbursement must be returned to the General Fund of the
State. The reimbursements referred to in this section must
include, but are not limited to, those received under the
provisions of the Federal Social Services Block Grant program,
various indirect and overhead cost recoveries, and certain
"earned" funds. State agencies receiving research and
student loan indirect cost recoveries are exempt from this
provision but shall report the intended use of these retained
indirect cost recoveries to the Governor's Office of Grants
Services and the Joint Appropriations Review Committee within
fourteen days following the receipt of the award. No exemption is
allowed, except as provided in this section, unless it is approved
in writing by the Budget and Control Board. The Governor's Office
of Grants Services, the Joint Appropriations Review Committee, and
the Budget and Control Board continually shall monitor the
activities of the various state agencies to insure compliance with
the provisions of this section.
The Budget and Control Board shall report to the General Assembly
all instances of noncompliance with this paragraph and any
exemptions as allowed by this paragraph and the reasons for the
exemptions.
129.30. No aircraft will be purchased or leased or
leased-purchased for more than a 30 day period for any state agency
without the authorization of the State Budget and Control Board and
the Joint Bond Review Committee.
129.31. The General Assembly, in recognition of the need to meet
certain reporting requirements relating to information returns to
be submitted to the Internal Revenue Service, hereby directs the
Budget and Control Board to establish a formula for calculating and
a method for reporting economic value of the personal use of
State-owned motor vehicles.
129.32. Final settlement received on Federal funds allotted to
the state and the investment earnings thereof, under the provisions
of the State and Local Fiscal Assistance Act of 1972 not heretofore
appropriated, shall be applied to the payment of appropriations in
this Act for the State contribution to the South Carolina
Retirement System.
129.33. The Department of Mental Retardation, Department of
Social Services, and Department of Youth Services shall furnish as
Family Foster Care payments for individual
foster children under their sponsorship:
ages 0 - 5 $138 per month
ages 6 - 12 $158 per month
ages 13 + $208 per month
These specified amounts are for the basic needs of the foster
children. Basic needs within this proviso are identified as food
(at home and away), clothing, housing, transportation, education
and other costs as defined in the U.S. Department of Agriculture
study of "Annual Cost of raising a Child to Age
Eighteen". Further, each agency shall identify and justify,
as another line item, all material and/or services, in excess of
those basic needs listed above, which were a direct result of a
professional agency evaluation of clientele need. Legitimate
medical care in excess of Medicaid reimbursement or such care not
recognized by Medicaid may be considered as special needs if
approved by the sponsoring/responsible agency and shall be
reimbursed by the sponsoring agency in the same manner of
reimbursing other special needs of foster children.
129.34. After July 1, 1987, the Department of Health and
Environmental Control, Department of Mental Health, Department of
Mental Retardation, Department of Social Services, Health and Human
Services Finance Commission, Commission on Aging, Advisory Board
for Review of Foster Care of Children, Department of Corrections,
and Department of Youth Services may expend, if necessary, state
appropriated funds for Fiscal Year 1987-88 to cover fourth quarter
Federal Programs expenses incurred in Fiscal Year 1986-87
necessitated by the time lag of federal reimbursement.
129.35. Amounts appropriated to the Department of Health and
Environmental Control, Department of Social Services, Health and
Human Services Finance Commission, and Commission on Aging may be
expended to cover program operations of prior fiscal years where
adjustment of such prior years are necessary under federal
regulations or audit exceptions. All disallowances or notices of
disallowances by any federal agency of any costs claimed by these
agencies shall be submitted to the State Auditor, the House Ways
and Means Committee and the Senate Finance Committee, within five
days of receipt of such actions.
129.36. The Department of Youth Services, Department of
Corrections, Department of Mental Health, Department of Mental
Retardation and School for the Deaf and Blind may replace the
personal property of an employee which has been damaged or
destroyed by a client while in custody of the agency. The
replacement of personal property may be made only if the loss has
resulted from actions by the employee deemed to be appropriate and
in the line of duty by the agency head and if the damaged or
destroyed item is found by the agency head to be reasonable in
value, and necessary for the employee to carry out the functions
and duties of his employment. Replacement of damaged or destroyed
items shall not exceed $100 per item, per incident.
129.37. The Board of the Medical University of South Carolina
shall provide hospital services to state employees and officials of
state government at a rate not to exceed the payment rates to
hospitals provided in the state employees insurance program
administered by the Budget and Control Board.
129.38. The General Assembly directs all state agencies to
submit a program budget based on the format developed in the model
budget project. This budget will contain effectiveness and
efficiency measures and be displayed as a separate document. The
project will be completed by FY 1989-90. All agencies will work
with the staffs of the State Reorganization Commission, Senate
Finance and House Ways and Means Committees, and the Budget
Division of the Budget and Control Board in developing the above
referenced program budget. The Reorganization Commission shall
submit a progress report by March 31, 1988. All agencies are
instructed to establish the necessary information to support their
performance measures.
A one day seminar must be held by the Reorganization Commission
for the purpose of discussing and presenting an alternative budget
format to increase the effectiveness and efficiency of the state
budget process. The seminar for all members of the Senate and the
House of Representatives and their staffs must be held at a time
set by the President of the Senate and the Speaker of the House
with per diem paid for from approved accounts from each house.
129.39. The Medical University of South Carolina and the School
of Medicine of the University of South Carolina shall develop
health programs for agency heads. The programs shall be submitted
to the Budget and Control Board for approval, after which the Board
may authorize the agency or institution to pay, on behalf of the
agency head, one-half of the cost, provided that the amount to be
paid by the agency shall not exceed $250. Where the agency or
institution is located in an area other than Columbia or
Charleston, the Budget and Control Board may approve an alternate
health plan for the agency head and may authorize payment by the
agency which is consistent with payments to the Medical University
or the University of South Carolina.
129.40. Each agency having in its custody one or more aircraft
shall maintain a continuing log on all flights, which shall be open
for public inspection. Any and all aircraft owned or operated by
agencies of the State Government shall be used only for official
business. The Aeronautics Commission and other agencies owning and
operating aircraft may furnish transportation to the Governor,
Constitutional Officers, members of the General Assembly, members
of state boards, commissions, and agencies and their invitees for
official business only; no member of the General Assembly, no
member of a state board, commission or committee, and no state
official shall use any aircraft of the Aeronautics Commission
unless the member or official files within forty-eight hours after
the time of departure of the flight with the Aeronautics Commission
a sworn statement certifying and describing the official nature of
his trip; and no member of the General Assembly, no member of a
state board, commission or committee, and no state official shall
be furnished air transportation by a state agency other than the
Aeronautics Commission unless such agency prepares and maintains in
its files a sworn statement from an appropriate official of the
agency certifying that the member's or state official's trip was in
conjunction with the official business of the agency. Official
business shall not include routine transportation to and from
meetings of the General Assembly or committee meetings for which
mileage is authorized.
All logs shall be signed by the parties using the flight and the
signatures shall be maintained as part of the permanent record of
any agency. All passengers shall be listed on the flight log by
their legal name; passengers flying with an appropriate official of
SLED or the State Development Board whose confidentiality must, in
the opinion of SLED or the Board, be protected shall be listed in
writing on the flight log as "Confidential Passenger of SLED
or State Development Board (strike one)" and the appropriate
official of SLED or the Board shall certify to the agency operating
the aircraft the necessity for such confidentiality.
Violation of the above provisions of this section is prima facie
evidence of a violation of Section 8-13-410(1) of the 1976 Code and
shall subject a violating member of the General Assembly to the
ethics procedure of his appropriate house and shall subject a
violating member of a state board, commission or committee, or a
state official to the applicable ethics procedure relating to them
as provided by law.
The above provisions do not apply to aircraft of the Aeronautics
Commission when used by the Medical University of South Carolina,
nor to aircraft of the athletic department or the educational
foundations of any state-supported institution of higher education.
All agencies except SLED that retain aircraft under this section
shall submit monthly reports and copies of logs to the Aeronautics
Commission.
Aircraft owned by agencies of state government shall not be
leased to individuals for their personal use.
129.41. Professional and Occupational Licensing Agencies must
generate revenue equal to 115 percent of their appropriation and
are exempt from budget reductions. In any year during which any
Professional and Occupational Licensing Agency does not generate
the required revenue as provided above, it shall generate
sufficient revenue in the succeeding year to offset the prior
deficit, in addition to meeting requirements for the current year.
Professional and Occupational Licensing Boards may adjust fees, if
necessary, to generate revenue at least fifteen percent above the
1987-88 state appropriation.
129.42. All agencies are directed to assist the U. S. Post
Office in a cost study of the savings which may be realized through
the use of the zip plus four system.
129.43. The South Carolina Research Authority is hereby
authorized to retain revenue received from the sale or lease of
property and to expend such funds for the maintenance and
development of the South Carolina Research Authority's parks; The
South Carolina Research Authority shall promptly notify in writing
the Budget and Control Board of all real estate transactions
immediately upon closing of any such transactions.
129.44. Any employee who is approved for dual employment must be
paid in a timely manner. To assist in timely payments, the
secondary agency shall transfer any required funds necessary to
fund the dual employment to the primary agency within forty-five
days of the beginning of the employment.
129.45. The Budget and Control Board is authorized and directed
to implement for FY 88-89 a process that identifies all agency and
department requests, with the exception of colleges and
universities, for computer services by individual agency, compile
the request into one report, evaluate and place priorities on such
requests. No agency shall commit to expend more funds for computer
services than allocated to the agency for this purpose without
first transferring the required additional funds from other budget
items.
129.46. The Attorney General shall issue his written opinion as
to the obligation of the General Assembly to appropriate funds to
compensate officers for their ex officio duties as provided in
Sections 82A, 82C, and 95 of Part I of this Act and the opinion
must be forwarded to the respective chairmen of the Ways and Means
Committee of the House of Representatives and the Senate Finance
Committee.
130.1. Unless specifically authorized herein, the appropriations
provided in Part I of this Act as ordinary expenses of the State
Government shall lapse on July 31, 1988. State agencies are
required to submit all Fiscal Year 1987-88 input documents to the
Comptroller General's Office by July 22, 1988.
Appropriations for Permanent Improvements, or for other specific
purposes aside from ordinary operating expenses, now outstanding or
hereafter provided, shall lapse at the end of the second fiscal
year in which such appropriations were provided, unless definite
commitments shall have been made, with the approval of the State
Budget and Control Board and Joint Bond Review Committee, toward
the accomplishment of the purposes for which the appropriations
were provided.
End of Part I
PART II
PERMANENT PROVISIONS
SECTION 1
It is the intent of the General Assembly that the following
sections constitute a part of the permanent laws of the State of
South Carolina and the Code Commissioner is directed to include all
permanent general laws in this part in the next edition of the Code
of Laws of South Carolina and All Supplements to the Code.
SECTION 2
TO AMEND SECTION 12-7-1910 OF THE 1976 CODE, RELATING TO THE
REQUIREMENT FOR INDIVIDUAL TAXPAYERS TO MAKE DECLARATIONS AND PAY
ESTIMATED TAXES, SO AS TO EXTEND THE REQUIREMENT TO TRUSTS AND
ESTATES REGARDLESS OF THE AMOUNT OF GROSS INCOME AND TO AMEND
SECTIONS 12-11-40 AND 12-13-60, RELATING RESPECTIVELY TO BANK AND
SAVINGS AND LOAN ASSOCIATION TAXES, SO AS TO REQUIRE THOSE
INSTITUTIONS TO MAKE DECLARATIONS OF ESTIMATED TAX AND MAKE
ESTIMATED TAX PAYMENTS.
A. Section 12-7-1910 of the 1976 Code is amended to read:
"Section 12-7-1910. Every individual, trust,
and estate, at the time prescribed in Section 12-7-1950, shall make
a declaration of his or its estimated tax for the taxable year,
unless the prior year's tax was less than twenty-five
dollars."
B. Section 12-11-40 of the 1976 Code is amended to read:
"Section 12-11-40. For the purpose of administration,
enforcement, collection, liens, penalties and other similar
provisions, all of the provisions of Chapter 7 of this Title that
may be appropriate or applicable are adopted and made a part of
this chapter for the enforcement and administration of this
chapter, including the requirement to make declarations of
estimated tax and make estimated tax payments."
C. Section 12-13-60 of the 1976 Code is amended to read:
"Section 12-13-60. For the purpose of administration,
enforcement, collection, liens, penalties, and other similar
provisions, all of the provisions of Chapter 7 of this Title that
may be appropriate or applicable are adopted and made a part of
this chapter, including the requirement to make declarations of
estimated tax and make estimated tax payments."
D. This section is effective for taxable years commencing after
December 31, 1987.
SECTION 3
TO AMEND SECTIONS 12-21-2720, AS AMENDED, 12-21-2726, AND
12-21-2734, OF THE 1976 CODE, RELATING TO COIN-OPERATED DEVICES AND
MACHINES, AND OTHER AMUSEMENTS, SO AS TO INCREASE FROM THREE
HUNDRED SIXTY-FIVE DOLLARS TO SIX HUNDRED DOLLARS THE LICENSE ON
ANY MACHINE OF THE NONPAYOUT TYPE, IN-LINE PEN GAME, OR VIDEO GAME
WITH FREE PLAY FEATURE, AND TO PROVIDE THAT A LICENSE FOR THEM MAY
BE DISPLAYED IN THE PREMISES SHOWING THE TYPE OF MACHINE, THE
NUMBER OF MACHINES, AND THE LOCATION SHOWING THE ADDRESS OF THE
MACHINES, AND TO CHANGE DATES RELATIVE TO OBTAINING LICENSES, TO
PROVIDE AN ALTERNATE SIX MONTH LICENSE WHICH IS NONREFUNDABLE AND
MAY NOT BE PRORATED FOR ONE-HALF THE REGULAR ANNUAL FEE, TO AMEND
THE 1976 CODE BY ADDING SECTIONS 12-21-2721, 12-21-2748, AND
12-21-2750 SO AS TO PROVIDE THAT COIN-OPERATED MACHINES LICENSED
PURSUANT TO SECTION 12-21-2720 ARE NOT SUBJECT TO CONFISCATION
PURSUANT TO SECTION 12-21-2712 FOR VIOLATIONS OF SECTIONS 16-19-30,
16-19-40, 16-19-50, OR 16-19-130, TO REQUIRE COIN-OPERATED MACHINES
OR DEVICES TO HAVE AFFIXED TO THEM IDENTIFICATION OF THE OWNER OR
OPERATOR TO REQUIRE RECORDKEEPING, THE MAINTENANCE OF LEASE OR
CONTRACTUAL AGREEMENT INFORMATION, TO REQUIRE INSPECTION ACCESS,
AND TO PROVIDE PENALTIES.
A. Section 12-21-2720, as last amended by Section 26 of Part II
of Act 540 of 1986, is further amended to read:
"Section 12-21-2720. Every person who maintains for use or
permits the use of, on any place or premises occupied by him, any
of the machines or devices described below shall apply for and
procure from the South Carolina Tax Commission a license for the
privilege of making use of every such machine in South Carolina and
shall pay for the license a tax of twenty-five dollars for each
machine described in item (1) of this section, one hundred dollars
for each machine described in item (2) of this section, and six
hundred dollars for each machine described in item (3) below.
(1) Any machine for the playing of music or kiddy rides operated
by a slot or mechanical amusement devices and juke boxes wherein is
deposited any coin or thing of value.
(2) Any machine for the playing of amusements, or video games,
without free play feature or machines of the crane type operated by
a slot wherein is deposited any coin or thing of value; and any
machine for the playing of games or amusements, which has a free
play feature, operated by slot wherein is deposited any coin or
thing of value and the machine is of the nonpayout pin table type
with levers or 'flippers' operated by the player by which the
course of the balls can be altered or changed.
(3) Any machine of the nonpayout type, in-line pin game, or
video game with free play feature operated by a slot wherein is
deposited any coin or thing of value except machines of the
nonpayout pin table type with levers or 'flippers' operated by the
player by which the course of the balls can be altered or changed.
Municipalities may increase the amount charged as license for the
operation of the machines over the maximum amounts allowed before
March 28, 1956, by a sum not to exceed twenty percent. No
municipality may limit the number of machines within the boundaries
of the municipality."
B. The 1976 Code is amended by adding:
"Section 12-21-2721. Coin-operated machines or devices
licensed pursuant to Section 12-21-2720 are not subject to
confiscation under Section 12-21-2712 due to any violation of
Sections 16-19-30, 16-19-40, 16-19-50, or 16-19-130.
Section 12-21-2748. Any person who owns or operates devices
described in Sections 12-21-2720 and 12-21-2730 must have attached
to the machine information identifying the owner or operator of the
machine. The identification must be placed on an area of the
machine which is visible for inspection purposes. This
identification is a condition precedent before the machines may be
operated on location. Failure to comply with this requirement
subjects the violator to the penalty and enforcement provisions of
this chapter and of Chapter 54 as applicable.
Section 12-21-2750. Every person required to obtain a license or
required by Section 12-21-2720 and Section 12-21-2730 shall
maintain records showing manufacturer's serial number, model or
type of machine, and the location of the machine. The taxpayer
shall maintain information relating to the payment of any monies or
compensation made to any persons as part of a lease or contractual
agreement to operate the machine on the premises of the person.
Information required by this section must be available on demand
for inspection by a representative of the commission."
C. (1) Section 12-21-2734 of the 1976 Code is amended to read:
"Section 12-21-2734. (A) Beginning July 1, 1988, every
person subject to payment of tax under this article shall, in
advance, on or before the first day of June of each year or before
doing any act taxable under the provisions of this article, apply
for and obtain from the commission a state license for the
privilege of engaging in the business and shall pay the tax levied
for it. All licenses expire May thirty-first following the date of
issue.
(B) Beginning April 1, 1988, as an alternative to the license
required in subsection (A) of this section, a person may be granted
a nonrefundable license beginning April first and to expire
September thirtieth, following the date of issue, which may not be
prorated. The fee for this six month license is one-half of the
annual license fee.
(C) Beginning July 1, 1988, if any license required in
subsection (A) is purchased after June first, the license fee must
be prorated on a monthly basis. Failure to obtain or renew a
license as required by this article makes the person liable for the
penalties imposed in this article."
(2) All license renewals for Fiscal Year 1987-88 under the
provisions of Article 19, Chapter 21, Title 12 of the 1976 Code
renewed before July 1, 1987, for Type III machines must be renewed
at the prevailing rate as of June 30, 1987. All licenses for Type
III machines purchased after June 30, 1987, must be purchased at
the rate provided for in this section. All license renewals and
purchases under the provisions of Section 12-21-2734 must be made
on the basis of a license year beginning July 1, 1988 and ending
May 31, 1989. Licenses purchased after July 1, 1988 and before May
31, 1989 must be prorated on an eleven month basis. After May 31,
1989, the license year runs from June first through May
thirty-first.
D. Section 12-21-2726 of the 1976 Code is amended to read:
"Section 12-21-2726. Every person who maintains for use or
permits the use of, on any place or premises occupied by him, any
machine subject to the license imposed by this article shall by way
of proof of licensing have a current license attached to the
machine, or alternatively the person shall have in his possession
and produce on demand a receipt for a cashier's check, money order,
or certified check not more than thirty days old made payable to
the order of the South Carolina Tax Commission showing thereon the
name or model except that those machines described in and licensed
as item (3) machines may by way of proof of licensing, have a
current license on display at the premises occupied by him showing
only the following information:
(1) the type of machine,
(2) the number of machines, and
(3) location showing the address of the machines. The owners of
those machines described in and licensed as item (3) machines are
specifically allowed to take advantage of those provisions of the
United States Code which also authorize a tax credit for state
imposed taxes."
E. The provisions of this section take effect July 1, 1987,
except that the provisions of
subsections (A) and (C) of Section 12-21-2734 of the 1976 Code are
effective July 1, 1988, and subsection (B) of that section is
effective April 1, 1988.
SECTION 4
TO AMEND SECTION 59-20-50 OF THE 1976 CODE, RELATING TO THE
REQUIREMENT THAT TEACHERS' SALARIES BE MAINTAINED AT THE
SOUTHEASTERN AVERAGE, SO AS TO PROVIDE THAT THE CALCULATION FOR
SOUTH CAROLINA TEACHERS' BASE SALARIES INCLUDES ALL LOCAL TEACHER
SUPPLEMENTS AND ALL INCENTIVE PAY.
A. Section 59-20-50(4)(b) of the 1976 Code is amended to read:
"(b) The state minimum salary schedule must be based on the
state minimum salary schedule index in effect as of July 1, 1984.
In Fiscal Year 1985, the 1.000 figure in the index is $14,172.
(This figure is based on a 10.27% increase pursuant to the South
Carolina Education Improvement Act of 1984.) Beginning with Fiscal
Year 1986, the 1.000 figure in the index must be adjusted on a
schedule to stay at the southeastern average as projected by the
Division of Research and Statistical Services and provided to the
Budget and Control Board and General Assembly during their
deliberations on the annual appropriation bill. In projecting the
southeastern average, the division shall include in the South
Carolina base teacher salary all local teacher supplements and all
incentive pay. Under this schedule, school districts are required
to maintain local salary supplements per teacher no less than their
1983-84 level. In Fiscal Year 1986 and thereafter teacher pay
raises through adjustments in the state's minimum salary schedule
may be provided only to teachers who demonstrate minimum knowledge
proficiency by meeting one of the following criteria:
(1) holding a valid professional certificate;
(2) having a score of 425 or greater on the Commons
Examination of the National Teachers Examinations;
(3) meeting the minimum qualifying score on the appropriate
area teaching examination; or
(4) meeting the minimum standards on the basic skills
examinations as prescribed by the State Board of Education provided
in Section 59-26-20.
Any fees applicable to the required examinations must be paid by
the examinee. The criteria listed in subitems (1) through (4) do
not have to be demonstrated by teachers having twenty-five years or
more of teaching service as of the effective date of the South
Carolina Education Improvement Act of 1984 in order for their pay
raises to be provided."
B. The provisions of this section are effective commencing with
the 1987-88 school year.
*[SECTION 5
TO AMEND SECTION 59-6-20, AS AMENDED, OF THE 1976 CODE RELATING TO
THE DUTIES OF THE GOVERNOR AND STATE SUPERINTENDENT OF EDUCATION IN
REVIEWING THE EDUCATION IMPROVEMENT ACT AND CREATION OF THE PUBLIC
ACCOUNTABILITY DIVISION, SO AS TO CHANGE THE DATE FOR ELIMINATION
OF THE DIVISION FROM THREE YEARS FROM THE DATE OF IMPLEMENTATION OF
THE ACT TO SIX YEARS, TO PROVIDE FOR THE DUTIES OF THE DEPUTY
SUPERINTENDENT, AND TO REVISE THE DUTIES OF THE DIVISION.]
[Section 59-6-20 of the 1976 Code, as last amended by an Act of
1987 bearing ratification] [number 117, is further amended to read:
"Section 59-6-20. The Governor and State Superintendent of
Education shall reconvene, no less than annually, the Committee on
Financing Excellence in Public Education and the Steering Committee
of the Education-Business Partnership to review the implementation
of the South Carolina Education Improvement Act of 1984 and
consider improvements to the act.
The State Board of Education and State Superintendent of
Education shall establish within the State Department of Education
a special unit at the division level called the Public
Accountability Division. This special unit must be eliminated six
years from the date of implementation of the Education Improvement
Act. The unit head shall hold a position comparable to a Deputy
Superintendent and must be under the direct supervision of and
shall report to the State Superintendent of Education.
The Deputy Superintendent shall provide all reports to the
Governor, Select Committee, joint subcommittee of the Committee on
Financing Excellence in Public Education, and State Board of
Education and respond to any inquiries for information.
The joint subcommittee and Steering Committee of the
Education-Business Partnership shall serve as a screening committee
for the selection of the unit head. The screening committee shall
recommend for consideration three applicants. Final selection of
the unit head must be made by the State Superintendent of Education
after consulting with the Governor. All other positions must be
filled following current State Personnel and State Department of
Education employment procedures.
The new unit is responsible for planning, monitoring, and
reviewing programs developed] [under the Education Improvement Act
and shall provide information, recommendations, and an annual
assessment of the Education Improvement Act to the Governor, Select
Committee, and joint subcommittee.
The operating procedures for the new unit are the same as the
operating procedures for the three established divisions in the
State Department of Education. The joint subcommittee shall review
and approve all products produced by the new unit and make
recommendations to the State Board of Education for final
approval."]
SECTION 6
TO PROVIDE THAT ANY UNEXPENDED BUDGET AMOUNTS IN THE EDUCATION
IMPROVEMENT ACT FUND IN FISCAL YEAR 1987-88 AND IN SUBSEQUENT
FISCAL YEARS MUST BE ALLOCATED TO THE SCHOOL BUILDING AID PROGRAM.
Any unexpended budget amounts in the Education Improvement Act
Fund in Fiscal Year 1987-88 and in subsequent fiscal years must be
allocated to the school building aid program.
*[SECTION 7
TO AMEND THE 1976 CODE BY ADDING SECTION 12-19-75 SO AS TO IMPOSE
A SIXTY DOLLAR PROCESSING AND HANDLING FEE ON THE TAX RETURNS OF
CORPORATIONS AND ORGANIZATIONS TAXED AS CORPORATIONS AND TO ALLOW
CORPORATE INCOME TAX PAID AS A CREDIT AGAINST THE FEE.]
[A. The 1976 Code is amended by adding:
"Section 12-19-75. In addition to any other license taxes,
fees, or other taxes, every corporation or organization taxed as a
corporation shall remit a processing and handling fee of sixty
dollars to be paid at the ] [time of filing the report required by
Section 12-19-20. This processing and handling fee must be reduced
by the amount of tax paid pursuant to Chapter 7 of this Title for
the applicable taxable year."
B. This section is effective for all corporate returns or
initial corporate filings filed after August 31, 1987.]
*[SECTION 8
TO AMEND SECTION 12-21-380, AS AMENDED, OF THE 1976 CODE, RELATING
TO TAXES ON INSTRUMENTS OF CONVEYANCE OF REALTY SO AS TO INCREASE
THE TAX FROM ONE DOLLAR AND TEN CENTS FOR EACH FIVE HUNDRED DOLLARS
OF CONSIDERATION TO ONE DOLLAR AND THIRTY CENTS FOR EACH FIVE
HUNDRED DOLLARS OF CONSIDERATION AND TO PROVIDE THAT THE TWENTY
CENTS INCREASE MUST BE DEPOSITED TO THE GENERAL FUND OF THE STATE.]
[A. Section 12-21-380 of the 1976 Code, as amended by Section
10A of Part II of Act 540 of 1986, is amended to read:
"Section 12-21-380. A deed, instrument, or writing whereby
any lands, tenements, or other realty sold is granted, assigned,
transferred, or otherwise conveyed to, or vested in, the purchaser
or any other person by his direction when the consideration or
value of the interest or property conveyed, exclusive of the value
of any lien or encumbrance remaining thereon at the time of sale,
exceeds one hundred dollars and does not exceed five hundred
dollars must be taxed one dollar and thirty cents and for each
additional five hundred dollars, or fractional part thereof, one
dollar and thirty cents. Ten cents of the tax on those sales over
one hundred dollars but not exceeding five hundred dollars and ten
cents of the tax on each] [additional increment of five hundred
dollars must be paid to the Heritage Land Trust Fund. Twenty cents
of the tax on those sales over one hundred dollars but not
exceeding five hundred dollars and twenty cents of the tax on each
additional increment of five hundred dollars must be deposited in
the General Fund of the State. Any deed, instrument, or writing
whereby any lands, tenements, or other realty is granted, assigned,
transferred, or otherwise conveyed to, or vested in, the State of
South Carolina, or any of its political subdivisions and
departments, for highway or other public purposes is exempted from
the documentary tax requirements of this section, and any clerk of
court or register of mesne conveyances may record these deeds or
other instruments without revenue stamps affixed and without
penalty."
B. The provisions of this section shall take effect July 1,
1987.]
*[SECTION 9
TO AMEND SECTION 12-19-70 OF THE 1976 CODE, RELATING TO THE ANNUAL
CORPORATION LICENSE FEES, SO AS TO INCREASE THE MINIMUM ANNUAL
LICENSE FEE; TO DEFINE "EARNED SURPLUS" FOR PURPOSES OF
THE SECTION; TO PROVIDE FOR THE CALCULATION OF THE LICENSE FEE FOR
A BANK HOLDING COMPANY AND A SAVINGS AND LOAN HOLDING COMPANY, AND
TO DEFINE CERTAIN OTHER TERMS FOR THE PURPOSES OF THIS SECTION.]
[A. Section 12-19-70 of the 1976 Code is amended to read:
"Section 12-19-70. In addition to all other license taxes
or fees or taxes of whatever kind, every corporation required to
file the report by Section 12-19-20, except the corporations
enumerated in Section 12-19-100, shall pay to] [the commission at
the time of filing the report required by Section 12-19-20 an
annual license fee of fifteen dollars plus one mill on each dollar
paid to the capital stock and paid in as surplus of the corporation
as shown by the records of the corporation on the first day of the
income year next preceding the date of filing the report. In no
case may the license fee provided by this section be less than
twenty-five dollars. The license fee provided for by this section
must be paid at the time of filing the report pursuant to the
provisions of Section 12-19-20. The phrase 'paid in as surplus'
for the purposes of Chapter 19, Title 12, means the entire surplus
of a corporation other than its earned surplus as defined below and
includes any charges against earned surplus reflected in the
balance sheet except charges for reserves.
For purposes of this section, 'earned surplus' means that portion
of the surplus of a corporation equal in amount to the balance of
its net profits, income, gains, and losses from the date of
incorporation, or from the latest date when a deficit was
eliminated by application of its capital surplus, after deducting
subsequent distributions to shareholders and transfer to stated
capital and capital surplus to the extent that the distribution and
transfers are made out of earned surplus. Unrealized appreciation
of assets may not be included in earned surplus. The amount of the
license fee required by this section for a bank holding company and
savings and loan holding company must be measured by the capital
stock and paid-in surplus of the holding company exclusive of the
capital stock and paid-in surplus of any bank or savings and loan
association that is a subsidiary of the holding company. For the
purposes of this section,] ['bank', 'bank holding company', and a
'subsidiary' of a bank holding company have the same definitions as
in Section 34-24-20 and savings and loan 'association', 'savings
and loan holding company', and a 'subsidiary' of a savings and loan
association have the same definitions as Section 34-28-300."
B. This section is effective for all corporate returns or
initial corporate filings filed on or after August 31, 1987.]
SECTION 10
TO AMEND SECTION 48-47-175 OF THE 1976 CODE, RELATING TO THE
SOUTHEAST INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT
AND THE TAX ON LOW-LEVEL RADIOACTIVE WASTE DISPOSAL, SO AS TO
CHANGE THE AMOUNT OF TAX IMPOSED ON EACH CUBIC FOOT OF LOW-LEVEL
RADIOACTIVE WASTE DISPOSED OF IN THIS STATE FROM FOUR DOLLARS A
CUBIC FOOT TO SIX DOLLARS A CUBIC FOOT.
A. Section 48-47-175A of the 1976 Code is amended to read:
"A. There is imposed a tax of six dollars a cubic foot on
each cubic foot of low-level radioactive waste disposed of in this
State."
B. This section is effective for low-level radioactive waste
disposed of after June 30, 1987.
SECTION 11
TO AMEND SECTION 61-9-310, AS AMENDED, OF THE 1976 CODE, RELATING
TO PERMITS AND FILING FEES TO SELL BEER OR WINE, SO AS TO INCREASE
THE FILING FEE FROM ONE TO TWO HUNDRED DOLLARS AND TO INCREASE THE
RETAIL LICENSE FEE FROM ONE HUNDRED TWENTY-FIVE TO TWO HUNDRED
DOLLARS.
A. Section 61-9-310 of the 1976 Code, as last amended by Act 453
of 1986, is further amended to read:
"Section 61-9-310. Every person engaging in the business of
selling beer, ale, porter, wine, or any beverage which has been
declared to be nonalcoholic and nonintoxicating under the
provisions of Section 61-9-10 shall apply to the South Carolina
Alcoholic Beverage Control Commission for a permit to sell these
beverages. Each applicant shall pay a filing fee of two hundred
dollars which is not refundable. Retail dealers shall pay to the
Commission two hundred dollars a year for retail permits, and
wholesale dealers shall pay to the Commission one thousand dollars
a year for wholesale permits. Permits expire on September
thirtieth of each year. Separate permits are required for each
separate place of business. Permits issued during license year
1986-87 expire on September 30, 1987."
B. The provisions of this section take effect July 1, 1987.
SECTION 12
TO AMEND SECTION 12-35-1550 OF THE 1976 CODE, RELATING TO THE
DISPOSITION OF SALES TAX REVENUES, SO AS TO REQUIRE ALL MONIES
APPROPRIATED FROM THE SOUTH CAROLINA EDUCATION IMPROVEMENT ACT OF
1984 FUND WHICH ARE DISBURSED BY THE STATE DEPARTMENT OF EDUCATION
TO BE APPROPRIATED IN ONE DIVISION OF THE STATE EDUCATION
DEPARTMENT SECTION OF THE ANNUAL GENERAL APPROPRIATIONS ACT.
Section 12-35-1550 of the 1976 Code is amended by adding a
paragraph at the end to read:
"All monies appropriated from the Education Improvement Act
of 1984 Fund which are disbursed by the State Department of
Education must be appropriated in one division of the section in
the annual general appropriations act making appropriations for the
State Department of Education."
SECTION 13
TO AMEND THE 1976 CODE BY ADDING ARTICLE 39 IN CHAPTER 3 OF TITLE
56, RELATING TO MOTOR VEHICLE REGISTRATION AND LICENSING, SO AS TO
PROVIDE FOR COMMEMORATIVE FIFTIETH ANNIVERSARY BIG APPLE AND SHAG
MOTOR VEHICLE LICENSE PLATES AND TO PROVIDE A FEE FOR THE PLATE.
Chapter Three of Title 56 of the 1976 Code is amended by adding:
"Article 39
Big Apple and Shag Commemorative License Plates
Section 56-3-3910. The department may issue two special
commemorative motor vehicle license plates, one commemorating the
fiftieth anniversary of the introduction of the dance Big Apple and
one commemorating the fiftieth anniversary of the introduction of
the State Dance, the Shag, in 1988. The annual fee for the
commemorative license plates is twenty-five dollars in addition to
the regular motor vehicle registration fee prescribed by Article 5
of this chapter. These license plates must be of the same size
and general design of regular motor vehicle license plates. Plates
must be issued or revalidated annually for the year beginning
December first and ending November thirtieth. License number 'one'
for the Big Apple license plate is reserved for the mayor of
Columbia and license number 'one' for the Shag license plate is
reserved for the president of the Columbia Shag Club in Richland
County.
Section 56-3-3920. A special license plate issued pursuant to
this article may be transferred to another vehicle of the same
weight class owned by the same person upon application being made
therefor and approved by the Department. It is unlawful for any
person to whom such a commemorative license plate has been issued
knowingly to permit the plate to be displayed on any vehicle except
the one authorized by the Department.
Section 59-3-3930. The provisions of this article do not affect
the registration and licensing of motor vehicles as required by
other provisions of this chapter but are cumulative thereto."
SECTION 14
TO PROVIDE THAT THE ALCOHOLIC BEVERAGE CONTROL COMMISSION MAY NOT
GENERATE ANY LICENSE FEES TO BE DEPOSITED IN THE STATE GENERAL FUND
THROUGH THE ISSUANCE OF LICENSES OR PERMITS FOR ON OR OFF PREMISES
CONSUMPTION WHICH AUTHORIZE ALCOHOLIC LIQUOR, BEER, OR WINE TO BE
SOLD ON A DRIVE-THROUGH OR CURB SERVICE BASIS.
The Alcoholic Beverage Control Commission may not generate any
license fees to be deposited in the state general fund through the
issuance of licenses or permits for on or off premises consumption
which authorize alcoholic liquor, beer, or wine to be sold on a
drive-through or curb service basis.
*[SECTION 15
TO AMEND SECTION 9-1-1810, AS AMENDED, OF THE 1976 CODE, RELATING
TO COST OF LIVING ADJUSTMENTS IN BENEFITS PAID TO RETIRED MEMBERS
OF THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO REDEFINE
"CONSUMER PRICE INDEX".]
[The third paragraph of Section 9-1-1810 of the 1976 Code is
amended to read:
"For purposes of this section, 'Consumer Price] [Index'
means the Consumer Price Index (all items-United States city
average), as published by the United States Department of Labor,
Bureau of Labor Statistics."]
SECTION 16
TO AMEND SECTION 56-3-3710, OF THE 1976 CODE, RELATING TO THE
ISSUANCE OF LICENSE PLATES BEARING THE SYMBOL OF A COLLEGE OR
UNIVERSITY OF THIS STATE, SO AS TO FURTHER PROVIDE FOR THE TYPES OF
VEHICLES WHICH QUALIFY FOR THESE PLATES, AND TO REVISE THE FEES FOR
THESE PLATES AND THE REQUIRED DATES OF REVALIDATION.
Section 56-3-3710 of the 1976 Code, as added by Section 11, Part
II, Act 54 of 1986, is amended to read:
"Section 56-3-3710. The Department of Highways and Public
Transportation may issue special motor vehicle license plates to
owners of private passenger-carrying motor vehicles or light
pickups having an empty weight of 5,000 pounds or less and a gross
weight of 8,000 pounds or less registered in their names which may
have imprinted on the plate any emblem, seal, or other symbol the
department considers appropriate of a college or university located
in this State. The fee for this special license plate is
twenty-five dollars each year which is in addition to the regular
motor vehicle registration fee as set forth in Article 5, Chapter
3 of this title. This special license plate must be of the same
size and general design of regular motor vehicle license plates.
The plates must be issued or revalidated for an annual period which
expires twelve months from the month they are issued."
SECTION 17
TO AMEND SECTION 38-5-1250 OF THE 1976 CODE, RELATING TO THE TAX
LEVY ON FIRE INSURANCE COMPANIES FOR THE PURPOSE OF CERTAIN
INSPECTIONS AND INVESTIGATIONS BY THE CHIEF INSURANCE COMMISSIONER,
SO AS TO INCREASE THIS TAX.
A. Section 38-5-1250 of the 1976 Code is amended to read:
"Section 38-5-1250. Any expenses, including expenses of
counsel, detectives, and officers, incurred by the Commissioner or
any deputy in the performance of the duties imposed upon him in the
inspection of buildings and premises and the investigation of
charges of discrimination in rates, must be defrayed by the fire
insurance companies doing business in this State, and a tax of one
percent on the gross premium receipts less premiums returned on
canceled policy contracts and less dividends and returns of
unabsorbed premium deposits of all fire insurance companies is
levied for this purpose, to be collected by the Commissioner as
other taxes on fire insurance companies are collected. The
Commissioner shall keep a separate account of all monies received
and disbursed under the provisions of this section and shall
include the account in his annual report."
B. This section is effective for taxable years commencing after
December 31, 1986.
SECTION 18
TO AMEND THE 1976 CODE BY ADDING SECTION 9-1-60 SO AS TO ALLOW THE
STATE RETIREMENT SYSTEM AND POLITICAL SUBDIVISIONS WHICH ARE
EMPLOYERS UNDER THE SYSTEM TO DEVELOP AND IMPLEMENT A FLEXIBLE
BENEFITS PLAN AND TO PROVIDE THAT THE PLAN MAY NOT DECREASE
CONTRIBUTIONS PAID TO OR BENEFITS PAID BY THE SYSTEM.
Article 3, Chapter 1 of Title 9 of the 1976 Code is amended by
adding:
"Section 9-1-60. (A) The System may develop and implement
a program for the administration of a flexible benefits or
'cafeteria' plan as defined by Section 125 of the Internal Revenue
Code of 1986 for all employees covered by the health and dental
insurance plan administered by the System. The plan may not
decrease contributions paid to or benefits paid by the System.
The South Carolina Department of Highways and Public
Transportation is herewith authorized to continue its independent
cafeteria or flexible benefits pilot plan and to modify and
implement said plan to accomplish maximum available benefits under
Internal Revenue Section 125.
(B) Political subdivisions may develop and implement a program
for the administration of a flexible benefits or 'cafeteria' plan
as defined by Section 125 of the Internal Revenue Code of 1986 for
their employees. The plan may not decrease contributions paid to
or benefits paid by the System."
SECTION 19
TO AMEND THE 1976 CODE BY ADDING SECTION 50-13-1936 SO AS TO
PROVIDE THAT IN THE EVENT THE FEDERAL GOVERNMENT CEASES TO OPERATE
THE WALHALLA FISH HATCHERY, THE WILDLIFE AND MARINE RESOURCES
DEPARTMENT MAY ACCEPT AND MAINTAIN OPERATIONS OF THE FACILITY BY
CHARGING A FEE THAT IS SUFFICIENT TO COVER THE COST OF OPERATING
THE FACILITY.
The 1976 Code is amended by adding:
"Section 50-13-1936. In the event the federal government
ceases to operate the Walhalla Fish Hatchery, the Wildlife and
Marine Resources Department may accept and maintain operations of
the facility by charging a fee that is sufficient to cover the cost
of operating the facility."
*[SECTION 20
TO AMEND ARTICLE 1 OF CHAPTER 25 OF TITLE 59 OF THE 1976 CODE,
RELATING TO GENERAL PROVISIONS FOR SCHOOL TEACHERS, INCLUDING
QUALIFICATIONS FOR TEACHING, BY ADDING SECTION 59-25-25 SO AS TO
PROVIDE THAT A PERSON WHO RECEIVED A BACHELOR'S DEGREE PRIOR TO
1982-83 AND HAS COMPLETED ALL REQUIREMENTS FOR INITIAL TEACHER
CERTIFICATION, WITH CERTAIN EXCEPTIONS, AND HAD AT LEAST ONE FULL
YEAR OF K-12 CLASSROOM TEACHING EXPERIENCE PRIOR TO 1982-83 MAY
REQUEST THAT TWO YEARS' TEACHING EXPERIENCE BE USED IN LIEU OF
STUDENT TEACHING FOR CERTIFICATION PURPOSES UNDER CERTAIN STATED
CONDITIONS.]
[Article 1 of Chapter 25 of Title 59 of the 1976 Code is amended
by adding:
"Section 59-25-25. (A) Persons eligible for employment and
compensation as teachers in the school districts of this State are
those certified by the State Board of Education. The State Board
additionally may certify a person who received a bachelor's degree
prior to 1982-83 and who has completed all requirements for initial
teacher certification with the exception of student teaching and
the certification examination and who had at least one full year of
K-12 classroom teaching experience prior to 1982-83 may request
that two years' teaching experience be used in lieu of student
teaching for certification purposes under the following
conditions:] [(1) The teaching experience must be at least two
full years and earned in a public or private school in grades K-12.
(2) The individual shall submit a letter or letters of
recommendation from the administrative authority of the school or
school district where he has taught for the period satisfying item
(1) of this section attesting to the positive quality and manner of
his teaching.
(3) The individual shall submit a letter from a South Carolina
public school superintendent verifying that the individual has an
offer of employment as a classroom teacher in a public school in
South Carolina.
(4) The individual must have earned, within the last five
years, college credit equivalent to that required to renew a
professional certificate.
(B) A person certified in compliance with this section must be
compensated at a rate that reflects appropriately his teaching
experience."]
SECTION 21
TO AMEND SECTION 12-35-516 OF THE 1976 CODE, RELATING TO MAXIMUM
SALES AND USE TAX ON CERTAIN ITEMS, SO AS TO PROVIDE THAT THE LIMIT
APPLICABLE TO SALES OF AIRCRAFT APPLIES TO AN UNASSEMBLED AIRCRAFT
TO BE ASSEMBLED BY THE PURCHASER BUT DOES NOT APPLY TO ITEMS TO BE
ADDED TO THE UNASSEMBLED AIRCRAFT.
Section 12-35-516 of the 1976 Code is amended by adding at the
end:
"The limitation provided in this section extends to the sale
of an unassembled aircraft which is to be assembled by the
purchaser, but the limitation does not extend to sales of items to
be added to the unassembled aircraft."
SECTION 22
TO AMEND SECTION 27-17-30 OF THE 1976 CODE, RELATING TO THE
PRESUMPTION OF ABANDONMENT OF PROPERTY HELD BY A BANK OR OTHER
BUSINESS, SO AS TO DECREASE FROM SEVEN TO FIVE YEARS THE PERIOD
AFTER WHICH ABANDONMENT IS PRESUMED, AND TO PROVIDE FOR THE PERIOD
AFTER WHICH PROPERTY IS CONSIDERED MATURED; TO AMEND SECTION
27-17-40, RELATING TO THE PRESUMPTION OF ABANDONMENT OF PROPERTY
HELD BY OR OWING TO INSURANCE COMPANIES, SO AS TO DECREASE FROM
SEVEN TO FIVE YEARS THE PERIOD AFTER WHICH ABANDONMENT IS PRESUMED;
TO AMEND SECTION 27-17-50, RELATING TO THE PRESUMPTION OF
ABANDONMENT OF PROPERTY HELD BY A UTILITY, SO AS TO DECREASE FROM
SEVEN YEARS TO ONE YEAR THE TIME AFTER WHICH A DEPOSIT IS PRESUMED
ABANDONED AND FROM SEVEN TO FIVE YEARS THE PERIOD AFTER WHICH A
REFUND IS PRESUMED ABANDONED; TO AMEND SECTION 27-17-80, RELATING
TO THE PRESUMPTION OF ABANDONMENT OF INTANGIBLE PERSONAL PROPERTY
HELD BY A FIDUCIARY, SO AS TO DECREASE FROM SEVEN TO FIVE YEARS THE
PERIOD AFTER WHICH ABANDONMENT IS PRESUMED; TO AMEND SECTION
27-17-90, RELATING TO THE PRESUMPTION OF ABANDONMENT OF INTANGIBLE
PERSONAL PROPERTY HELD BY A GOVERNMENT OFFICER OR AGENCY, SO AS TO
DECREASE FROM SEVEN YEARS TO ONE YEAR THE PERIOD AFTER WHICH THE
PROPERTY IS PRESUMED ABANDONED; TO AMEND SECTION 27-17-100,
RELATING TO THE PRESUMPTION OF ABANDONMENT OF INTANGIBLE PERSONAL
PROPERTY HELD OR OWING IN THE USUAL COURSE OF AN OWNER'S BUSINESS,
SO AS TO DECREASE FROM SEVEN TO FIVE YEARS THE PERIOD AFTER WHICH
ABANDONMENT IS PRESUMED; TO AMEND SECTION 27-17-110, RELATING TO
THE PRESUMPTION OF ABANDONMENT OF FUNDS HELD BY FEDERAL AGENCIES,
SO AS TO REDUCE FROM SEVEN YEARS TO ONE YEAR THE PERIOD AFTER WHICH
THE FUNDS ARE PRESUMED ABANDONED; TO AMEND SECTION 27-17-170,
RELATING TO RECORDKEEPING RELATING TO ABANDONED PROPERTY, SO AS TO
REVISE THE REQUIREMENTS; TO AMEND SECTION 27-17-250, RELATING TO
EXAMINATION OF RECORDS, SO AS TO REVISE THE REQUIREMENTS; TO AMEND
SECTION 27-17-270, RELATING TO PENALTY FOR FAILURE TO MAKE REPORT
OR DELIVER PROPERTY, SO AS TO REVISE THE PENALTIES; AND TO AMEND
SECTION 27-17-310, RELATING TO BANK SERVICE CHARGES, SO AS TO
PROVIDE THAT SERVICE CHARGES MAY NOT BE IMPOSED IN EXCESS OF ONE
DOLLAR A MONTH EXCEPT WHERE A WRITTEN AGREEMENT SO PROVIDES.
A. Section 27-17-30 of the 1976 Code is amended to read:
"Section 27-17-30. The following property held or owing by
a banking or financial organization or by a business association is
presumed abandoned:
(1) Any demand, savings, or matured time deposit made in this
State with a banking organization, together with any interest or
dividend which has accrued thereon, excluding any charges that may
lawfully be withheld, unless the owner has, within five years:
(a) Increased or decreased the amount of the deposit, or
presented the passbook or other similar evidence of the deposit for
the crediting of interest; or
(b) Corresponded in writing with the banking organization
concerning the deposit; or
(c) Otherwise indicated an interest in the deposit as
evidenced by a memorandum on file with the banking organization.
(2) Any funds paid in this State toward the purchase of shares
or other interest in a financial organization or any deposit made
therewith in this State, and any interest or dividend which has
accrued thereon, excluding any charges that may lawfully be
withheld, unless the owner has within five years:
(a) Increased or decreased the amount of the funds or deposit,
or presented an appropriate record for the crediting of interest or
dividends; or
(b) Corresponded in writing with the financial organization
concerning the funds or deposit; or
(c) Otherwise indicated an interest in the funds or deposit as
evidenced by a memorandum on file with the financial organization.
(d) Any property described in this item that is automatically
renewable is matured for purposes of this item upon the expiration
of its initial time period, but in the case of any renewal to which
the owner consents at or about the time of renewal by communicating
in writing with the banking or financial organization or otherwise
indicating consent as evidenced by a memorandum or other record on
file prepared by an employee of the organization, the property is
matured upon the expiration of the last time period for which
consent was given. In the absence of such consent or memo, one
automatic renewal is allowed for a period equal to the initial time
period before the property is considered matured. If, at the time
provided for delivery in Section 27-17-150, a penalty or forfeiture
in the payment of interest would result from the delivery of the
property, the time for delivery is extended until the time when no
penalty or forfeiture would result.
(3) Any sum payable on checks certified in this State or on
written instruments issued in this State on which a banking or
financial organization or business association is directly liable,
including, by way of illustration but not of limitation,
certificates of deposit, drafts, and travelers' checks, that has
been outstanding for more than fifteen years from the date it was
payable on demand, unless the owner has within fifteen years
corresponded in writing with the banking or financial organization
or business association concerning it, or otherwise indicated an
interest as evidenced by a memorandum on file with the banking or
financial organization or business association."
B. Section 27-17-40(2) of the 1976 Code is amended to read:
"(2) 'Unclaimed funds', as used in this section, means all
monies held and owing by any life insurance corporation unclaimed
and unpaid for more than five years after the monies became due and
payable as established from the records of the corporation under
any life or endowment insurance policy or annuity contract which
has matured or terminated. A life insurance policy not matured by
actual proof of the death of the insured is deemed to be matured
and the proceeds thereof are deemed to be due and payable if such
policy was in force when the insured attained the limiting age
under the mortality table on which the reserve is based, unless the
person appearing entitled thereto has within the preceding five
years, (a) assigned, readjusted, or paid premiums on the policy, or
subjected the policy to loan, or (b) corresponded in writing with
the life insurance corporation concerning the policy. Monies
otherwise payable according to the records of the corporation are
deemed due and payable although the policy or contract has not been
surrendered as required."
C. Section 27-17-50 of the 1976 Code is amended to read:
"Section 27-17-50. The following funds held or owing by any
utility are presumed abandoned:
(1) Any deposit made by a subscriber with a utility to secure
payment for, or any sum paid in advance for, utility services to be
furnished in this State, less any lawful deductions, that has
remained unclaimed by the person appearing on the records of the
utility entitled thereto for more than one year after the
termination of the services for which the deposit or advance
payment was made.
(2) Any sum which a utility has been ordered to refund and which
was received for utility services rendered in this State, together
with any interest thereon, less any lawful deductions, that has
remained unclaimed by the person appearing on the records of the
utility entitled thereto for more than five years after the date it
became payable in accordance with the final determination or order
providing for the refund."
D. Section 27-17-80 of the 1976 Code is amended to read:
"Section 27-17-80. All intangible personal property and any
income or increment which has accrued thereon, held in a fiduciary
capacity for the benefit of another person is presumed abandoned
unless the owner has, within five years after it becomes payable or
distributable, increased or decreased the principal, accepted
payment of principle or income, corresponded in writing concerning
the property, or otherwise indicated an interest as evidenced by a
memorandum on file with the fiduciary:
(1) If the property is held by a business association, banking
organization, or financial organization organized under the laws of
or created in this State; or
(2) If it is held by a business association, banking
organization, or financial organization doing business in this
State, but not organized under the laws of or created in this
State, and the records of the business association, banking
organization, or financial organization indicate that the last
known address of the person entitled thereto is in this State; or
(3) If it is held in this State by any other person."
E. Section 27-17-90 of the 1976 Code is amended to read:
"Section 27-17-90. All intangible personal property held
for the owner by any court, public corporation, public authority,
or public officer of this State, or any political subdivision
thereof, that has remained unclaimed by the owner for more than one
year is presumed abandoned. Funds remitted to the Tax Commission
by county courts, agencies, and officers must be segregated by
county and returned to the county of their source within a
reasonable time not to exceed ninety days from the date of delivery
to be deposited in the general funds of the county. The Tax
Commission shall retain ten percent of the remitted funds. The
funds so retained must be transmitted to the State Treasurer to be
credited to the Tax Commission as a reserve for the payment of
valid claims which may be made to the Tax Commission by the owner
thereof after the date that the funds are returned to the
respective counties. This section applies to both funds to be
remitted and those previously remitted to the Tax Commission.
Nothing herein alters the procedure provided in Section 27-17-150
whereby claims of owners are first made to the counties before the
abandoned funds are remitted to the Tax Commission."
F. Section 27-17-100 of the 1976 Code is amended to read:
"Section 27-17-100. All intangible personal property, not
otherwise covered by this chapter, including any income or
increment thereon and deducting any lawful charges, that is held or
owing in this State in the ordinary course of the holder's business
and has remained unclaimed by the owner for more than five years
after it became payable or distributable is presumed abandoned.
This section does not apply to safe deposit companies."
G. Section 27-17-110 of the 1976 Code is amended to read:
"Section 27-17-110. All funds or intangible personal
property held by any federal court, federal officer, federal
authority, or federal agency for an owner whose last known address
is in this State, that has remained unclaimed for more than five
years, is presumed abandoned."
H. Section 27-17-170 of the 1976 Code is amended to read:
"Section 27-17-170. (A) Every holder required to file a
report under this chapter, as to any property for which it has
obtained the last known address of the owner, shall maintain a
record of the name and last known address of the owner for ten
years after the property becomes reportable, except to the extent
that a shorter time is provided in subsection (B) or by rule of the
Tax Commission.
(B) Any business association that sells in this State its
travelers checks, money orders, or other similar written
instruments, other than third-party bank checks on which the
business association is directly liable, or that provides such
instruments to others for sale in this State, shall maintain a
record of those instruments while they remain outstanding,
indicating the state and date of issue for three years after the
date the property is reportable."
I. Section 27-17-250 of the 1976 Code is amended to read:
"Section 27-17-250. (A) The Tax Commission may require any
person who has not filed a report to file a verified report stating
whether or not the person is holding any unclaimed property
reportable or deliverable under this chapter.
(B) The Tax Commission at reasonable times and upon reasonable
notice, may examine the records of any person to determine whether
the person has complied with the provisions of this chapter. The
Commission may conduct the examination even if the person believes
it is not in possession of any property reportable or deliverable
under this chapter.
(C) If a person is treated under Section 27-17-80 as the holder
of the property only insofar as the interest of the business
association in the property is concerned the Commission pursuant to
subsection (B), may examine the records of the person if the
commission has given the notice required by subsection (B) to both
the person and the business association at least ninety days before
the examination.
(D) If an examination of the records of a person results in the
disclosure of property reportable and deliverable under this
chapter, the Tax Commission shall give notice to the holder stating
the amount due plus applicable interest and penalties and demand
payment thereof. Payment or written formal protest should be made
within sixty days from the receipt of the notice and demand for
payment or the holder is subject to penalties as provided under
Section 27-17-270(B) of one hundred dollars a day up to maximum of
five thousand dollars and then Section 27-17-270(D)."
J. Section 27-17-270 of the 1976 Code is amended to read:
"Section 27-17-270. (A) A person who fails to pay or
deliver property within the time prescribed by this chapter may be
required to pay to the Tax Commission interest at the rate as
provided for under 12-54-20 on the property or value thereof from
the date the property should have been paid or delivered.
(B) A person who wilfully fails to render any report or perform
other duties required under this chapter shall pay a civil penalty
of one hundred dollars for each day the report is withheld or the
duty is not performed, but not more than five thousand dollars.
(C) A person who wilfully fails to pay or deliver property to
the Commission as required under this chapter shall pay a civil
penalty equal to twenty-five percent of the value of the property
that should have been paid or delivered.
(D) A person who wilfully refuses after written demand by the
Commission to pay or deliver property to the Commission as required
under this chapter is guilty of a misdemeanor and upon conviction
must be punished by a fine of not more than ten thousand dollars or
imprisonment for not more than twelve months, or both, together
with the cost of prosecution."
K. Section 27-17-310 of the 1976 Code is amended to read:
"Section 27-17-310. A holder may not impose with respect to
property described in Section 27-17-30 any charge in excess of one
dollar a month due to dormancy or inactivity or cease payment of
interest unless there is an enforceable written contract between
the holder and the owner of the property pursuant to which the
holder may impose a charge or cease payment of interest."
L. Notwithstanding the amendment to Section 27-17-50 of the 1976
Code contained in this section, for a period of two years after the
effective date of this section, the provisions of former Section
27-17-50 of the 1976 Code, relating to the responsibilities of
reporting, paying, and delivering property apply for entities
organized under the provisions of Chapter 49 of Title 33 of the
1976 Code.
SECTION 23
TO AMEND TITLE 59 OF THE 1976 CODE BY ADDING CHAPTER 48 SO AS TO
PROVIDE FOR A SPECIAL SCHOOL OF SCIENCE AND MATHEMATICS.
Title 59 of the 1976 Code is amended by adding:
"CHAPTER 48
Special School of Science and Mathematics
Section 59-48-10. There is established a special school of
science and mathematics for the purpose of fostering educational
development of high school juniors and seniors in this State who
are academically talented in the areas of science and mathematics
and who show promise of exceptional development in these subjects.
The school shall provide accelerated instruction in mathematics and
science in a residential educational setting.
Section 59-48-20. The school is under the management and control
of a board of trustees consisting of thirteen members, as follows:
(1) one member from each congressional district, appointed by
the Governor;
(2) two members appointed from this State at large by the
Governor;
(3) the Chairman of the Joint Legislative Committee to Study the
State's Public Education System, ex officio;
(4) the State Superintendent of Education, ex officio;
(5) the Executive Director of the Commission on Higher
Education, ex officio; and
(6) the respective chairmen of the Senate Education Committee
and the Education and Public Works Committee of the House of
Representatives, ex officio.
Members appointed by the Governor shall serve for terms of four
years and until their successors are appointed and qualify, except
that of those first appointed, the members representing the First,
Second, and Third Congressional Districts and one at-large member
shall serve for terms of two years and until their successors are
appointed and qualify. Members shall receive mileage, subsistence,
and per diem allowed by law for members of state boards,
committees, and commissions.
In his appointments, the Governor shall seek to obtain the best
qualified persons from the business, industrial, and educational
communities, including mathematicians and scientists.
The board of trustees shall explore use of the facilities of
Coker College for the school's campus.
Section 59-48-30. The board shall establish the standard course
of study for the school. This course of study shall include
instruction in the areas which constitute the usual high school
curriculum and provide in-depth instruction in science and
mathematics.
Section 59-48-40. The school shall admit students in accordance
with criteria, standards, and the procedures established by the
board. To be eligible to be considered for admission, an applicant
must be a legal resident of this State. Eligibility to remain
enrolled in the school terminates when a student becomes a
nonresident of this State. The board shall ensure, insofar as
possible without jeopardizing admission standards, that an equal
number of students are admitted from each of the state's
congressional districts.
Section 59-48-50. The chief administrative officer of the school
shall be the director, who must be appointed by the board to serve
at its pleasure. The director shall administer all affairs of the
school, subject to policies, rules, and regulations adopted by the
board. The director shall serve as the secretary to the board of
trustees and shall report at least annually to the board concerning
the state of the school.
Section 59-48-60. The board of trustees may adopt policies and
regulations as it considers necessary for the operation and
management of the school.
Section 59-48-70. The board may establish and maintain an
endowment fund for the school."
SECTION 24
TO AMEND SECTION 59-20-40 OF THE 1976 CODE, RELATING TO THE
DETERMINATION OF ANNUAL ALLOCATIONS TO SCHOOL DISTRICTS UNDER THE
EDUCATION FINANCE ACT OF 1977, SO AS TO REVISE THE ORDER OF
PRIORITY IN ALLOCATING THE FUNDING OF WEIGHTED PUPIL UNIT
INCREMENTS FOR COMPENSATORY AND REMEDIAL PROGRAMS.
Section 59-20-40(7) of the 1976 Code is amended to read:
"(7) Annually in the General Appropriations Act the General
Assembly shall determine an appropriation level for compensatory
and remedial programs. The State Board of Education shall
promulgate regulations to implement a system so as to provide a pro
rata matching of the weighted pupil units to the pupils in
districts of the State who fail to meet the statewide minimum
standards in reading, writing, and mathematics or who do not meet
the first grade readiness test standard. To accommodate the level
of the total appropriation for compensatory and remedial programs,
the State Board of Education shall allocate the funding of weighted
pupil unit increments according to the following order of priority:
(1) all students scoring below BSAP standard on any portion of the
exit examination at a remedial weight of .114; (2) grades 1-6
compensatory at a weight of .26; (3) grades 2-6 remedial below BSAP
standard but above the 25th percentile at a weight of .114; (4)
grades 7-10 remedial below the 25th percentile at a weight of .114;
(5) after all students eligible under priorities 1, 2, 3, and 4
above are funded, students classified as remedial below the BSAP
standard but above the 25th percentile in grades 2-6 must be funded
as compensatory students, at a weight of .26 starting progressively
with the second grade and moving through the sixth grade as funds
permit; (6) after all students eligible under priorities 1, 2, 3,
4, and 5 above are funded, students classified as remedial below
BSAP standard but above the 25th percentile in grades 7-10 must be
funded at a weight of .114 starting progressively with the seventh
grade and moving through the tenth grade as funds permit; (7)
after all students eligible under priorities 1, 2, 3, 4, 5, and 6
above are funded, students classified as remedial in grades 7-12
must be funded as compensatory at a weight of .26 starting
progressively with the seventh grade and moving through the twelfth
grade as funds permit. The districts total number of students
scoring at the compensatory or remedial level as defined in the
priorities herein must be the number of students constituting one
hundred percent to be served. Any district not serving one hundred
percent of its eligible compensatory and remedial children funded
herein shall have its allocation reduced proportionately on a per
pupil basis. When one hundred percent of the eligible students in
one category are served, school districts may use uncommitted funds
to serve eligible students in the other category according to the
priorities cited above. The State Board of Education shall
promulgate regulations to insure maximum utilization of state and
Chapter 1 funds to achieve the purpose of this proviso. Nothing in
this section prohibits the General Assembly from appropriating
funds to the Department of Education for block grants to address
basic skills remediation in early childhood development in the
school districts of the State. Nothing in this section prohibits
a school district from using funds appropriated pursuant hereto for
compensatory and remedial programs in summer school in the
following fiscal year."
SECTION 25
TO AMEND SECTION 12-7-20, AS AMENDED, OF THE 1976 CODE, RELATING TO
DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO CONFORM
THEM TO THE APPROPRIATE PROVISIONS OF THE INTERNAL REVENUE CODE OF
1986; TO AMEND SECTION 12-7-210, RELATING TO THE STATE INCOME TAX
RATES AND BRACKETS, SO AS TO DELETE THE TWO PERCENT BRACKET, REVISE
THE BRACKETS AND DELETE PROVISIONS MADE OBSOLETE BY CONFORMING
STATE INCOME TAX LAWS TO THE INTERNAL REVENUE CODE OF 1986; TO
AMEND SECTION 12-7-230, RELATING TO THE STATE CORPORATE INCOME TAX,
SO AS TO REDUCE THE RATE IN PHASES FROM SIX TO FIVE PERCENT; TO
AMEND SECTION 12-7-430, AS AMENDED, RELATING TO STATE ADJUSTMENTS
TO FEDERAL GROSS, ADJUSTED GROSS, AND TAXABLE INCOME, SO AS TO
ADOPT, EFFECTIVE FOR TAXABLE YEARS BEGINNING AFTER 1987, THE
PROVISIONS OF FEDERAL LAW RELATING TO CITIZENS WORKING ABROAD, AND
TO DELETE PROVISIONS RELATING TO ADJUSTMENTS TO BASIS RESULTING
FROM THE FORMER FEDERAL INVESTMENT TAX CREDIT; TO AMEND SECTION
12-7-435, AS AMENDED, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA
TAXABLE INCOME, SO AS TO LIMIT THE DEDUCTION ALLOWED FOR CERTAIN
RETIREMENT BENEFITS OF POLICEMEN AND FIREMEN TO BENEFITS PAID BY
COUNTY AND MUNICIPAL RETIREMENT PLANS IN THIS STATE; TO AMEND
SECTION 12-7-450, AS AMENDED, RELATING TO SOUTH CAROLINA INCOME
TAXATION OF NONRESIDENTS, SO AS TO CONFORM IT TO THE PROVISIONS OF
THE INTERNAL REVENUE CODE OF 1986; TO AMEND SECTION 12-7-455, AS
AMENDED, RELATING TO TRANSITION PROVISIONS FOR PURPOSES OF ACT 101
OF 1985, THE SOUTH CAROLINA INCOME TAX FEDERAL CONFORMING
AMENDMENTS OF 1985, SO AS TO CORRECT A DATE FOR PURPOSES OF
DEPRECIATION; TO PROVIDE FOR TAXATION OF CERTAIN CAPITAL GAINS OF
SUBCHAPTER "S" CORPORATIONS AND TO CONFORM IT TO THE
PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986; TO AMEND SECTION
12-7-1510, RELATING TO INCOME TAX RETURN FILING REQUIREMENTS, SO AS
TO CONFORM IT TO THE INCOME THRESHOLDS OF THE INTERNAL REVENUE CODE
OF 1986; TO AMEND CHAPTER 7 OF TITLE 12 OF THE 1976 CODE, RELATING
TO THE STATE INCOME TAX, BY ADDING ARTICLE 10, SO AS TO CONSOLIDATE
ALL EXISTING INCOME TAX CREDITS INTO THE NEW ARTICLE BY
REDESIGNATING SECTIONS 12-7-615, 12-7-616, 12-7-617, 12-7-618,
12-7-619, AND 12-7-2410 AS, RESPECTIVELY, SECTIONS 12-7-1215,
12-7-1220, 12-7-1225, 12-7-1230, 12-7-1235, AND 12-7-1240 OF THE
1976 CODE; TO AMEND THE 1976 CODE BY ADDING SECTION 12-7-1210, SO
AS TO PROVIDE FOR A STATE INCOME TAX CREDIT FOR JOINT RETURN FILERS
WHO BOTH WORK; TO AMEND SECTION 12-7-2260 RELATING TO RETURNED AND
UNCLAIMED REFUND CHECKS, SO AS TO REVISE THE VOIDING PROCEDURE; TO
AMEND SECTION 12-9-110, RELATING TO STATE INCOME TAX WITHHOLDING,
SO AS TO ALLOW TAXPAYERS TO CLAIM ADDITIONAL WITHHOLDING
EXEMPTIONS; TO AMEND SECTIONS 12-13-20, AS AMENDED, AND 12-13-30,
RELATING TO THE SAVINGS AND LOAN ASSOCIATION TAX, SO AS TO CONFORM
IT TO THE PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986 AND
REDUCE THE TAX RATE FROM EIGHT TO SIX PERCENT; TO AMEND THE 1976
CODE BY ADDING SECTION 12-35-555 SO AS TO PROVIDE THAT THE SALES
TAX ON A SALE OF A NEW OR USED AUTOMOBILE IN THIS STATE TO A
RESIDENT OF ANOTHER STATE WHO INTENDS TO REGISTER THE VEHICLE IN
HIS STATE OF RESIDENCE IS THE TAX THAT WOULD BE DUE ON THE SALE IN
THE PURCHASER'S STATE OF RESIDENCE BUT NOT MORE THAN THE SALES TAX
THAT WOULD OTHERWISE BE ON THE SALE IN THIS STATE; TO AMEND THE
1976 CODE BY ADDING SECTION 12-35-815 SO AS TO ALLOW AS A CREDIT
AGAINST USE TAX DUE THE AMOUNT OF SALES TAX PAID ON TANGIBLE
PERSONAL PROPERTY PURCHASED IN ANOTHER STATE FOR USE IN THIS STATE
IF THE STATE OF PURCHASE ALLOWS A SIMILAR CREDIT; TO AMEND SECTION
12-35-550, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX,
SO AS TO DELETE THE EXEMPTION FOR SALES OF VEHICLES PURCHASED IN
THIS STATE BY NONRESIDENTS FOR IMMEDIATE USE IN ANOTHER STATE; TO
AMEND THE 1976 CODE BY ADDING SECTIONS 12-54-45 AND 12-54-55 SO AS
TO MAKE IT UNLAWFUL FOR A TAXPAYER TO FURNISH FALSE INFORMATION OR
FAIL TO PROVIDE CURRENT INFORMATION TO HIS EMPLOYER FOR THE PURPOSE
OF DETERMINING STATE INCOME TAX WITHHOLDING AND TO PROVIDE A
PENALTY FOR VIOLATIONS AND TO PROVIDE FOR A PENALTY FOR
UNDERPAYMENT OF ESTIMATED TAXES; TO AMEND SECTIONS 12-54-20 AND
12-54-70, RELATING TO INTEREST ON UNDERPAYMENTS, SO AS TO REVISE
THE METHOD OF CALCULATION AND PROVIDE FOR UNDERPAYMENTS ON AMOUNTS
PAID WITH TENTATIVE RETURNS; TO AMEND ACT 101 OF 1985, AS AMENDED,
THE SOUTH CAROLINA INCOME TAX FEDERAL CONFORMING AMENDMENTS OF
1985, SO AS TO UPDATE REFERENCES TO THOSE PROVISIONS OF THE
INTERNAL REVENUE CODE OF 1986 SPECIFICALLY NOT ADOPTED FOR STATE
INCOME TAX PURPOSES; TO AUTHORIZE THE TAX COMMISSION TO REINSTATE
FOR GOOD CAUSE SHOWN THE INVENTORY TAX EXEMPTION LOST BY A TAXPAYER
FAILING TO MAKE A TIMELY RETURN FOR ACCOUNTING PERIODS ENDING AFTER
JANUARY 30, 1986; IF THE TAXPAYER APPLIES FOR REINSTATEMENT BEFORE
OCTOBER 1, 1987; AND TO REPEAL SECTIONS 12-7-706, 12-7-707,
12-7-708, AND 12-7-709 RELATING TO RENEWABLE ENERGY TAX CREDIT.
A. (1) Section 12-7-20(11) of the 1976 Code, as amended by Act
414 of 1986, is further amended to read:
"(11) 'Internal Revenue Code' means the Internal Revenue
Code of 1986 as amended through December 31, 1986."
(2) Section 12-7-20(12) of the 1976 Code is amended to read:
"(12) All of the various terms defined in Sections 7701,
7702, and 7703 of the Internal Revenue Code have the same meaning
for South Carolina income tax purposes, unless a different meaning
is clearly required."
(3) Section 12-7-20(20) of the 1976 Code is amended to read:
"(20) For purposes of Internal Revenue Code Sections 67,
71, 85, 165, 170, 213, 219, 469, and 631, 'Adjusted Gross Income'
for South Carolina tax purposes means a taxpayer's adjusted gross
income for federal income tax purposes without regard to the
adjustments required by Sections 12-7-430 and 12-7-435."
B. Section 12-7-210 of the 1976 Code is amended to read:
"Section 12-7-210. A tax is imposed on the South Carolina
taxable income of individuals, estates, and trusts computed at the
following rates:
Not over $4,000 3 percent
of taxable income
over $4,000 but
not over $6,000 $120 plus
4 percent of the
excess over $4,000
over $6,000 but
not over $8,000 $200 plus 5
percent of the
excess over $6,000
over $8,000 but
not over $10,000 $300 plus
6 percent of the
excess over $8,000
over $10,000 $420 plus
7 percent of the
excess over
$10,000.
The commission may issue tax tables consistent with the rates set
pursuant to this section for taxpayers with taxable incomes of less
than fifty thousand dollars."
C. Section 12-7-230 of the 1976 Code is amended to read:
"Section 12-7-230. (A) Every corporation organized under
the laws of this State, whose entire business is transacted or
conducted within this State, shall make a return and shall pay
annually an income tax equivalent to five percent of the entire net
income received by the corporation during the income tax year, and
except as otherwise provided, every corporation organized under the
laws of this State, doing or transacting business partly within and
partly without this State, shall make a return and shall pay
annually an income tax equivalent to five percent of a proportion
of its entire net income to be determined as provided in this
chapter, and except as otherwise provided, every foreign
corporation transacting, conducting, doing business, or having an
income within the jurisdiction of this State, whether or not the
corporation is engaged in or the income derived from intrastate,
interstate, or foreign commerce, shall make a return and shall pay
annually an income tax equivalent to five percent of a proportion
of its entire net income, to be determined as provided in this
chapter. The term 'transacting', 'conducting', or 'doing
business', as used in this section includes the engaging in or the
transacting of any activity in this State for the purpose of
financial profit or gain.
(B) In the case of any corporate taxable year beginning before
January 1, 1989, the rate imposed by subsection (A) does not apply
and the following rates apply:
(1) six percent for corporate taxable years beginning before
1988,
(2) five and one-half percent for corporate taxable years
beginning in 1988."
D. Section 12-7-430(b)(4) of the 1976 Code is amended to read:
"(4) No exclusion from gross income is permitted for
South Carolina income tax purposes as permitted by Internal Revenue
Code Sections 912 and 931 through 936."
E. Section 12-7-435(e) of the 1976 Code is amended to read:
"(e) Retirement pay received by police officers or firemen
from a South Carolina municipality or county which has a group
retirement plan."
F. Subitems (1), (2), (3), and (4) of Section 12-7-450(b) of the
1976 Code are amended respectively to read:
"(1) The personal exemptions and standard deduction of a
nonresident individual must be reduced to an amount which is the
same proportion as South Carolina adjusted gross income is of
federal adjusted gross income.
(2) If a nonresident individual itemizes deductions, the
itemized deductions must be reduced to an amount which is the same
proportion as South Carolina adjusted gross income is of federal
adjusted gross income.
(3) Reserved.
(4) The itemized deductions and personal exemption of a
nonresident estate or nonresident trust must be reduced by an
amount which is the same proportion as South Carolina gross income
is of federal gross income."
G. (1) Section 12-7-455(e) of the 1976 Code is amended to read:
"(e) Except as provided in subsection (o) of this
section, if, as of January 1, 1985, a taxpayer is deducting the
cost of personal property placed in service prior to 1985, as
provided in Internal Revenue Code Section 168, the taxpayer is
allowed for South Carolina income tax purposes a similar annual
deduction. At the expiration of the deductions for federal tax
purposes the balance of the deductible cost may be deducted for
South Carolina income tax purposes at the rate of fifty percent a
year, until the entire deductible cost has been deducted for South
Carolina income tax purposes. In no event may the deduction
authorized by this subsection exceed the taxpayer's depreciable
basis."
(2) Section 12-7-455(u) of the 1976 Code is amended to read:
"(u) Except as hereinafter provided, all elections made
under the provisions of Internal Revenue Code Sections 1361 through
1378 automatically apply for South Carolina purposes. If a
taxpayer had a valid 'S' election in effect for federal tax
purposes prior to January 1, 1985, but has not elected that
treatment for South Carolina income tax purposes, the taxpayer may
at its option continue to be subject to the tax provided in Section
12-7-230 or it may affirmatively elect in the manner described in
Internal Revenue Code Section 1362 to be exempt from the South
Carolina tax. Once made, a South Carolina 'S' election may not be
revoked or terminated unless the 'S' election is similarly revoked
or terminated for federal income tax purposes. The approval of an
'S' election by the Internal Revenue Service is approval for South
Carolina income tax purposes as of the effective date of the
federal election. Any termination or revocation of an 'S' election
for federal purposes automatically revokes or terminates the
election for South Carolina income tax purposes as of the effective
date of the federal revocation or termination. An 'S' election can
be made for South Carolina income tax purposes only if it is made
for federal purposes or there is an existing 'S' election for
federal purposes. No termination occurs under Internal Revenue Code
Section 1362(d)(3) for South Carolina income tax purposes unless a
termination similarly occurs for federal tax purposes. If Internal
Revenue Code Sections 1374 or 1375 impose a federal income tax, a
South Carolina tax computed using the rates set forth in Section
12-7-230 is imposed for South Carolina income tax purposes. If
Internal Revenue Code Section 1374(c) is effective for federal tax
purposes, then the exception provided in the section is similarly
applicable whether or not an 'S' corporation meets the requirements
of Internal Revenue Code Section 1374(c) for South Carolina income
tax purposes. The rules of Internal Revenue Code Section 1378
concerning tax year changes do not apply for South Carolina income
tax purposes unless the section is similarly applicable for federal
purposes (that is, a change in year is not mandated for South
Carolina income tax purposes unless mandated for federal purposes
also). A taxpayer shall give the Commission notice of its intent
to be an 'S' corporation by filing with the Commission a copy of
the election it files with the Internal Revenue Service although,
the failure to file the notice does not void the corporation's 'S'
election for South Carolina tax purposes."
(3) Section 12-7-455(z) of the 1976 Code is amended to read:
"(z) Reserved".
(4) Section 12-7-455 of the 1976 Code, as last amended by Act
414 of 1986, is further amended by adding:
"(cc) Any taxpayer required to change its accounting method
or accounting year for federal tax purposes is required to change
the method or year for South Carolina tax purposes and shall report
income or deduct expenses in the manner provided in the Internal
Revenue Code and approved by the Internal Revenue Service."