Current Status Introducing Body:House Bill Number:4214 Primary Sponsor:Baxley Committee Number:30 Type of Legislation:GB Subject:Sales and use tax, referendum Residing Body:House Current Committee:Ways and Means Computer Document Number:BBM/9583.JM Introduced Date:Jan 21, 1992 Last History Body:House Last History Date:Jan 21, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Baxley Beatty Cork Beasley Glover Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4214 House Jan 21, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 4-10-30, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REFERENDUM ON THE QUESTION OF IMPLEMENTING THE LOCAL OPTION ONE PERCENT SALES AND USE TAX WITHIN A COUNTY, SO AS TO DESCRIBE SUCH REFERENDUM AS AN "INITIAL REFERENDUM", PROVIDE THAT IT MUST OCCUR ON THE TUESDAY FOLLOWING THE FIRST MONDAY IN NOVEMBER IN A GENERAL ELECTION YEAR, AND PROVIDE THAT, FOLLOWING THE INITIAL REFERENDUM, A REFERENDUM FOR IMPLEMENTING THE TAX MUST NOT BE HELD MORE OFTEN THAN ONCE IN FORTY-EIGHT, RATHER THAN TWELVE, MONTHS AND MUST BE SIMILARLY HELD ON THE TUESDAY FOLLOWING THE FIRST MONDAY IN NOVEMBER IN A GENERAL ELECTION YEAR ONLY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 4-10-30 of the 1976 Code, as added by Act 317 of 1990, is amended to read:
"Section 4-10-30. (A) The county election commission in each county shall conduct a an initial referendum on the Tuesday following the first Monday in November in a general election year on the question of implementing the local option sales and use tax within the county area. The state election laws apply to the referendum mutatis mutandis. The county election commission shall publish the results of the referendum and certify them to the county council. The sales and use tax must not be imposed in the county area, unless a majority of the qualified electors voting in the referendum approve the question.
(B) The ballot must read substantially as follows:
`Must a one percent sales and use tax be levied in ______________ County for the purpose of allowing a credit against a taxpayer's county and municipal ad valorem tax liability and for the purpose of funding county and municipal operations in the ______________ County area?
(C) If the question is not approved at the initial referendum, the county council may call for another referendum on the question. However, following the initial referendum, a referendum for this purpose must not be held more often than once in twelve forty-eight months and must be similarly held on the Tuesday following the first Monday in November in a general election year only.
(D) Two weeks before the referendum the county council and the municipal councils in the county area shall publish in a newspaper of general circulation within the jurisdiction the anticipated credit against property taxes in the first year of implementation of the property tax credit fund. The notice must show the anticipated credit on the following classes of property:
(1) a primary residence;
(2) personal property including, but not limited to, an automobile;
(3) a commercial facility;
(4) an industrial facility."
SECTION 2. This act takes effect upon approval by the Governor.