Journal of the House of Representatives
of the Second Session of the 110th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 11, 1994

Page Finder Index

| Printed Page 3320, Mar. 10 | Printed Page 3340, Mar. 10 |

Printed Page 3330 . . . . . Thursday, March 10, 1994

A. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-70. If a county or municipality imposes a tax or fee on the transfer of real estate which is not specifically authorized by general law, the revenues of the fee or tax must be remitted to the State Treasurer for deposit to the credit of the general fund of the State."

B. Section 4-9-30(12) of the 1976 Code, as last amended by Act 495 of 1988, is further amended to read:

"(12) to levy uniform license taxes upon persons and businesses engaged in or intending to engage in a business, occupation, or profession, in whole or in part, within the county but outside the corporate limits of a municipality except those persons who are engaged in the profession of teaching or who are ministers of the gospel and rabbis, except persons and businesses acting in the capacity of telephone, telegraph, gas and electric utilities, suppliers, or other utility regulated by the Public Service Commission and except an entity which is exempt from license tax under another law or a subsidiary or affiliate of any such exempt entity. If a county levies a business license tax or fee on an insurance company, the revenues of the fee or tax must be remitted to the State Treasurer for deposit to the credit of the general fund of the State. The license tax must be graduated according to the gross income of the person or business taxed. A business engaged in making loans secured by real estate is subject to the license tax only if it has premises located in the county but outside the corporate limits of a municipality. If the person or business taxed pays a license tax to another county or to a municipality, the gross income for the purpose of computing the tax must be reduced by the amount of gross income taxed in the other county or municipality;"

C. This section takes effect July 1, 1994./

Renumber sections & amend totals/title to conform.

POINT OF ORDER

Rep. GONZALES raised the Point of Order that Amendment No. 337 was out of order as it was not germane. He further stated that it said in effect that if a local government imposed a certain type of fee or tax that the money would be sent back to the State to be deposited in the general


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fund and those funds that would be generated by this amendment were not placed in Part I prior to it being introduced, therefore it did not relate to a line item.

Rep. BOAN stated on page 3 in the new language the revenues would be deposited and remitted to the State Treasurer for the proper deposit to the credit of the general fund. He further stated that this was affecting a line in Section 128, the revenue section in much the same way the video poker machine amendment by Rep. RICHARDSON did earlier.

Rep. GONZALES stated that the money that was attempting to be placed back in the bill in Part I had not been placed there.

SPEAKER Pro Tempore WILKINS sustained the Point of Order and ruled the amendment out of order.

Rep. TOWNSEND proposed the following Amendment No. 340 (Doc Name L:\council\legis\amend\GJK\20627SD.94), which was adopted.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:

/SECTION

TO AMEND SECTION 59-20-20 OF THE 1976 CODE, RELATING TO THE DEFINITION OF "INDEX OF TAXPAYING ABILITY" FOR PURPOSES OF THE EDUCATION FINANCE ACT, SO AS TO REVISE THIS DEFINITION TO PROVIDE THAT THE INDEX OF A LOCAL DISTRICT'S FISCAL CAPACITY IN RELATION TO OTHER DISTRICTS SHALL BE BASED ON THE TAXABLE PROPERTY IN THE DISTRICT FOR THE MOST RECENT COMPLETED TAXABLE YEAR PRECEDING THE FISCAL YEAR IN WHICH THE INDEX IS USED RATHER THAN ON THE SECOND COMPLETED YEAR PRECEDING THE YEAR IN WHICH THE INDEX IS USED, AND TO PROVIDE THAT THE INDEX OF TAXPAYING ABILITY MUST ALSO BE ADJUSTED TO REFLECT THE TRUE MARKET VALUE FOR A MANUFACTURING FACILITY THAT IS CLOSING, OR HAS CLOSED, IN THE CURRENT YEAR IF THAT FACILITY REPRESENTED MORE THAN TWO PERCENT OF THE TOTAL LOCAL REVENUE FOR THAT DISTRICT.

"Section 59-20-20(3) of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:

"(3) `Index of taxpaying ability' means an index of a local district's relative fiscal capacity in relation to that of all other districts of the State based on the full market value of all taxable property of the district assessed on the basis of property classification assessment ratios set forth in Article 3, Chapter 43 of Title 12 for the second most recent completed


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taxable year preceding the fiscal year in which the index is used. The county auditor shall provide to the Department of Revenue and Taxation the assessed value of property in each of the school districts of the county not later than February first of each year. The index must be used to calculate each district's share of the revenue to be raised locally for the foundation program. The index must include an imputed value for the property tax base implicitly generating impact aid revenue. The property tax base must be imputed at two- thirds the average ratio of all true value assessed property value statewide to prior year local revenue statewide in the foundation program, the resulting product multiplied times the average impact aid receipts during the prior three years. If impact aid receipts during the federal fiscal year are less than the average receipts for the prior three years, then state aid to the impact aid districts must be adjusted in the final payment for the state fiscal year. If the State Department of Education determines from fiscal simulations that the school finance system does not meet requirements of Section 5(D) of P. L. 81- 874, the Department of Revenue and Taxation shall exclude an imputed value of impact aid receipts from the index of taxpaying ability.

The index of taxpaying ability of a district also must be adjusted to reflect the true market value for a manufacturing facility that is closing, or has closed, in the current year if that facility represented more than two percent of the total local revenue for that district.

The index must be determined annually by the Department of Revenue and Taxation on the basis of the most current sales ratio data available based on studies made pursuant to Section 12-43-250 for assessed property within a school district. The sales ratio data utilized must be based on annual ratio studies made within the previous two calendar years. The Department of Revenue and Taxation shall provide the index not later than March first to the State Department of Education and to the auditor of each county who shall provide the index to any governmental entity responsible for approving or levying of millages for school purposes. Changes and corrections may be made to the index before March first but no change is allowed after that date. When the assessment of property is under appeal and the appeal extends beyond the year in which the assessment made pursuant to Section 12-43-305 is applied, the Department of Revenue and Taxation shall adjust the index of taxpaying ability in the year in which the appeal is resolved by the amount of any difference between the assessments. Any school district is entitled to a hearing before the Department of Revenue and Taxation to review its designated index of taxpaying ability within thirty days of filing a request for the hearing. The data gathered by the Department of Revenue and Taxation


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for the purpose of determining an annual index must be preserved as public records in the offices of the Department of Revenue and Taxation for four years. The raw information gathered from the various county officers reflecting the representative sales within the school districts, the consideration, and the reported market value or assessed value for each sale are a part of the public records so preserved. The Department of Revenue and Taxation shall file a statement stating the methodology employed in making the annual determination of the index and refer to all sources of factual information used in making the determination. All work sheets, computer printouts, and the actual calculation must be included as the public records to be preserved by the Department of Revenue and Taxation. In determining sales to assessment ratio, the Department of Revenue and Taxation shall use only reported consideration on sales for which deeds have been placed on public record. Where sufficient sales data is not available, the Department of Revenue and Taxation shall make appraisals in lieu of sales in order to determine the index. The appraisals, including all working papers, must be included as the public records to be preserved by the Department of Revenue and Taxation. With respect to school districts within counties where abstracts of duplicates reflecting the assessed value have been filed pursuant to Section 12-39-290, the same having been adopted by the auditors under Article 3, Chapter 43 of Title 12, the index must be on the basis of the value of the property as stated in the abstracts as adjusted by sales ratio studies up to full assessments based on full fair market value."/

Renumber sections & amend totals/title to conform.

Rep. STILLE explained the amendment.

The amendment was then adopted.

Reps. CROMER, CLYBORNE, ALLISON, MARCHBANKS, GONZALES, HARRELL, HASKINS, LITTLEJOHN, MEACHAM, CATO, KLAUBER, COOPER, SHARPE, WOFFORD, GAMBLE, BAKER, WILKINS, DAVENPORT, WALKER, WELLS, HUTSON, H. BROWN, HALLMAN, TROTTER and A. YOUNG proposed the following Amendment No. 341 (Doc Name L:\council\legis\amend\CYY\15880AC.94), which was ruled out of order.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered section to read:

/SECTION

TO LIMIT TO THIRTY-SIX MONTHS THE LENGTH OF TIME A FAMILY MAY RECEIVE AID TO FAMILIES WITH DEPENDENT
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CHILDREN BENEFITS AND TO PROVIDE AN EXCEPTION; TO DIRECT THE DEPARTMENT OF SOCIAL SERVICES TO APPLY FOR A WAIVER TO IMPLEMENT THIS TIME LIMIT; AND TO DIRECT THAT SAVINGS REALIZED BY THIS LIMITATION MUST BE APPROPRIATED TO THE DEPARTMENT FOR ITS WORK SUPPORT PROGRAM.

A. Notwithstanding any other provision of law, no family may receive Aid to Families with Dependent Children benefits for more than thirty-six months unless the head of the household is incapable of employment because of a permanent and total disability or because of a disability that extends beyond the end of the thirty-six month period.

B. The Department of Social Services shall apply for a waiver to implement the provisions of subsection A.

C. Annually the Budget and Control Board shall determine the savings in state funds that will be realized by limiting Aid to Families with Dependent Children benefits to thirty-six months, as provided for in subsection A., and shall appropriate these funds to the Department of Social Services to expand and enhance its work support program.

D. This section takes effect July 1, 1994, and applies to families who apply for Aid to Families with Dependent Children benefits after June 30, 1994, and upon recertification of families receiving or who have been determined eligible to receive Aid to Families with Dependent Children as of July 1, 1994./

Renumber sections & amend totals/title to conform.

Rep. CROMER explained the amendment.

POINT OF ORDER

Rep. HODGES raised the Point of Order that Amendment No. 341 was out of order as it was not germane in that the State would have to seek a waiver in order to impact the state funds and it would not affect Part I and that had not been done so this did not relate to Part I.

Rep. CLYBORNE argued contra the Point in stating that the savings from this would be appropriated to the Department of Social Services for its work support program and that was tied in to the line in Part I that dealt with the job program in the local counties.

Rep. COBB-HUNTER stated that it was not germane as what it related to and what it actually said were different.

SPEAKER Pro Tempore WILKINS sustained the Point of Order and ruled the amendment out of order.


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Rep. McTEER proposed the following Amendment No. 342 (Doc Name L:\council\legis\amend\DKA\3317SD.94), which was adopted.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:

/SECTION __

TO PROHIBIT STATE-SUPPORTED COLLEGES AND UNIVERSITIES, INCLUDING TECHNICAL COLLEGES, FROM INCREASING TUITION AND FEES TO IN-STATE UNDERGRADUATE STUDENTS UNTIL SUCH TIME AS THE INSTITUTIONS RECAPTURE AND MAINTAIN ONE HUNDRED PERCENT OF THE TOTAL EDUCATION AND GENERAL COST OF OUT-OF-STATE UNDERGRADUATE STUDENTS, TO PROVIDE THAT THE COMMISSION ON HIGHER EDUCATION OVER A SPECIFIED NUMBER OF YEARS SHALL DECREASE THE SUBSIDY TO OUT-OF-STATE UNDERGRADUATE STUDENTS UNTIL THE STATE SUBSIDY FOR SUCH STUDENTS IS AT TWENTY-FIVE PERCENT OF THE TOTAL EDUCATION AND GENERAL COST, AND TO PROVIDE THAT SHOULD THERE BE ANY IN-STATE UNDERGRADUATE TUITION INCREASE IN VIOLATION OF THIS SECTION, THE APPROPRIATIONS IN THIS ACT TO THAT INSTITUTION SHALL BE REDUCED BY THE AMOUNT GENERATED BY THAT INCREASE.

State-supported colleges and universities, including technical colleges, shall not increase the tuition and fees charged to in-state undergraduate students until the institutions recapture and maintain one hundred percent of the total education and general cost for out-of-state undergraduate students. Beginning July 1, 1994, the Commission on Higher Education shall reduce the subsidy for out-of-state undergraduate students by five percent each year until the state subsidy is at twenty-five percent of the total education and general cost. At the end of these periods, the state subsidy for such undergraduate students shall be twenty-five percent of the total education and general cost.

Should there be any in-state undergraduate tuition increase in violation of this section, the appropriations in this act to that institution shall be reduced by the amount generated by that increase."/

Renumber sections & amend totals/title to conform.

Rep. McTEER explained the amendment.

The amendment was then adopted.

SPEAKER IN CHAIR


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Reps. KELLEY, SHARPE, WITHERSPOON, WRIGHT, RISER, KEEGAN, CLYBORNE, MEACHAM and THOMAS proposed the following Amendment No. 344 (Doc Name L:\council\legis\amend\jic\5774HTC.94), which was ruled out of order.

Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a new SECTION, appropriately numbered, to read:

/SECTION ___

TO AMEND THE 1976 CODE BY ADDING SECTION 6-1-80 SO AS TO REQUIRE A COUNTY OR MUNICIPALITY WHICH IMPOSES A TAX OR FEE NOT AUTHORIZED BY GENERAL LAW ON A TRANSACTION WHICH IS SUBJECT TO A STATE IMPOSED TAX OR FEE TO REMIT THE REVENUES TO THE STATE TREASURER FOR DEPOSIT TO THE CREDIT OF THE GENERAL FUND OF THE STATE.

A. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-80. If a county or municipality imposes a tax or fee not specifically authorized by general law on any transaction subject to a state imposed tax or fee including, but not limited to, sales of real property; retail sales; beer, wine, and alcoholic beverage licensing and permitting; and furnishing accommodations, the revenues of the county or municipal tax or fee must be remitted to the State Treasurer line 8, Section 10, General Appropriations Act for 1994-1995, for deposit to the credit of the General Fund of the State."

B. This section takes effect July 1, 1994./

Renumber sections & amend totals/title to conform.

POINT OF ORDER

Rep. GONZALES raised the Point of Order that Amendment No. 344 was out of order as it was not germane as it did not relate to money in Part I.

Rep. KELLEY argued contra the Point.

The SPEAKER sustained the Point of Order and ruled the amendment out of order.

AMENDMENT NO. 145--RECONSIDERED

AND RULED OUT OF ORDER

Rep. COBB-HUNTER moved to reconsider the vote whereby Amendment No. 145 was adopted.

Rep. GOVAN moved to table the motion to reconsider.


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Rep. A. YOUNG demanded the yeas and nays, which were taken resulting as follows:
Yeas 46; Nays 62

Those who voted in the affirmative are:

Anderson         Askins           Bailey, G.
Bailey, J.       Boan             Breeland
Brown, H.        Brown, J.        Byrd
Canty            Carnell          Chamblee
Cobb-Hunter      Cooper           Farr
Felder           Govan            Harrelson
Harris, P.       Harvin           Harwell
Hines            Holt             Houck
Huff             Inabinett        Kennedy
Keyserling       Kinon            McAbee
McTeer           Neal             Phillips
Rhoad            Richardson       Riser
Scott            Spearman         Stoddard
Trotter          Whipper          White
Wilder, D.       Wilder, J.       Williams
Wofford

Total--46

Those who voted in the negative are:

Alexander, M.O.  Alexander, T.C.  Allison
Baker            Barber           Baxley
Cato             Clyborne         Cromer
Davenport        Delleney         Elliott
Fair             Fulmer           Gamble
Gonzales         Graham           Hallman
Harrell          Harris, J.       Harrison
Haskins          Hodges           Hutson
Keegan           Kelley           Kirsh
Klauber          Koon             Littlejohn
Marchbanks       Martin           Mattos
McCraw           McElveen         Neilson
Quinn            Robinson         Rogers
Rudnick          Sheheen          Shissias
Simrill          Smith, D.        Smith, R.
Snow             Stille           Stone

Printed Page 3338 . . . . . Thursday, March 10, 1994

Stuart           Sturkie          Thomas
Vaughn           Waites           Waldrop
Walker           Wells            Wilkes
Wilkins          Witherspoon      Worley
Wright           Young, A.

Total--62

So, the House refused to table the motion to reconsider.

The question then recurred to the motion to reconsider.

Rep. FAIR demanded the yeas and nays, which were taken resulting as follows:

Yeas 59; Nays 48

Those who voted in the affirmative are:

Alexander, M.O.  Alexander, T.C.  Allison
Baker            Barber           Baxley
Cato             Clyborne         Cromer
Davenport        Delleney         Elliott
Fair             Farr             Fulmer
Gonzales         Graham           Hallman
Harrell          Harrison         Haskins
Hodges           Houck            Hutson
Jaskwhich        Keegan           Kelley
Keyserling       Kirsh            Klauber
Koon             Marchbanks       Mattos
McCraw           McElveen         Neilson
Robinson         Rogers           Rudnick
Sheheen          Shissias         Simrill
Smith, D.        Smith, R.        Snow
Stille           Stone            Sturkie
Thomas           Vaughn           Waites
Waldrop          Walker           Wilkes
Wilkins          Wofford          Worley
Wright           Young, A.

Total--59

Printed Page 3339 . . . . . Thursday, March 10, 1994

Those who voted in the negative are:
Anderson         Askins           Bailey, G.
Bailey, J.       Boan             Breeland
Brown, G.        Brown, H.        Brown, J.
Byrd             Canty            Carnell
Chamblee         Cobb-Hunter      Cooper
Corning          Felder           Gamble
Govan            Harrelson        Harris, J.
Harris, P.       Harvin           Harwell
Hines            Holt             Inabinett
Kennedy          Kinon            Littlejohn
Martin           McAbee           McTeer
Phillips         Rhoad            Richardson
Riser            Scott            Spearman
Stoddard         Stuart           Trotter
Whipper          White            Wilder, D.
Wilder, J.       Williams         Witherspoon

Total--48

So, the motion to reconsider was agreed to.

Rep. SCOTT spoke in favor of the amendment.

POINT OF ORDER

Rep. HASKINS raised the Point of Order that Amendment No. 145 was out of order as it was not germane in that it did not have an impact on the budget under consideration.

Rep. SCOTT argued contra the Point in stating that there were previous amendments that were germane.

The SPEAKER stated that he had ruled the previous amendment germane because the line item in Part I was the same as what was referred to Part II and this did not relate to anything in Part I and he sustained the Point of Order and ruled the amendment out of order.

Rep. MARTIN proposed the following Amendment No. 347 (Doc Name L:\council\legis\amend\DKA\3318AC.94), which was adopted.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:


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