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| Allison Bailey, G. Baker Barber Brown, H. Cato Chamblee Clyborne Cooper Elliott Fair Fulmer Gamble Hallman Harrell Harrison Haskins Huff Hutson Keegan Kelley Kirsh Klauber Koon Lanford Marchbanks Meacham Quinn Riser Robinson Shissias Simrill Smith, D. Smith, R. Stone Sturkie Trotter Vaughn Waldrop Walker Wilkins Witherspoon Wofford Wright Young, A.
So, the amendment was tabled.
Reps. GONZALES, J. BAILEY, BOAN, CLYBORNE, FELDER and ROGERS proposed the following Amendment No. 53, which was adopted.
Amend the Report of the Committee on Ways and Means, as and if amended, SECTION 2, page 4633-3, line 35, by striking /(5) spending for debt service/ and inserting:
/(5) spending for capital improvements projects as follows:
(a) debt service payments
(b) lease-purchase payments for lease-purchase agreements entered into prior to July 1, 1994, and
(c) lease purchase payments for lease-purchase agreements entered into on or after July 1, 1994, which are approved by a two-thirds vote of the governing body of the county or approved by referendum./.
Amend further, SECTION 3, page 4633-4, line 20, by striking /(5) spending for debt service/ and inserting:
/(5) spending for capital improvements projects as follows:
(a) debt service payments
(b) lease-purchase payments for lease-purchase agreements entered into prior to July 1, 1994, and,
Amend further, SECTION 4, page 4633-5, line 3, by striking /(5) spending for debt service/ and inserting:
/(5) spending for capital improvements projects as follows:
(a) debt service payments
(b) lease-purchase payments for lease-purchase agreements entered into prior to July 1, 1994, and,
(c) lease purchase payments for lease-purchase agreements entered into on or after July 1, 1994, which are approved by a two-thirds vote of the governing body authorized by law to levy district tax millage in the district or approved by referendum./.
Amend further, SECTION 5, page 4633-5, beginning on line 20, by striking /(2) ad valorem tax revenues for debt service/ and inserting:
/(5) spending for capital improvements projects as follows:
(a) debt service payments
(b) lease-purchase payments for lease-purchase agreements entered into prior to July 1, 1994, and,
(c) lease purchase payments for lease-purchase agreements entered into on or after July 1, 1994, which are approved by a two-thirds vote of the governing body authorized by law to levy school tax millage in the school district or approved by referendum./.
Amend title to conform.
Rep. GONZALES explained the amendment.
The amendment was then adopted.
Rep. FAIR proposed the following Amendment No. 54 (Doc Name L:\council\legis\amend\JIC\5682HTC.94), which was tabled.
Amend the Report of the Committee on Ways and Means, as and if amended, in Section 12-37-257(C)(3)(a), as contained in SECTION 1, page 4633-2, by adding beginning on line 40 /No requirements may be imposed on a school district to receive the reimbursements provided in this subsection./
Amend title to conform.
Rep. FAIR explained the amendment.
Rep. McTEER spoke against the amendment and moved to table the amendment.
Those who voted in the affirmative are:
Alexander, M.O. Bailey, G. Bailey, J. Barber Baxley Beatty Boan Breeland Brown, G. Brown, J. Byrd Canty Carnell Cobb-Hunter Cromer Delleney Farr Felder Gamble Gonzales Harrelson Harris, J. Harris, P. Harrison Hines Hodges Holt Houck Inabinett Jennings Kennedy Keyserling Kinon Martin Mattos McAbee McCraw McElveen McKay McMahand McTeer Neal Neilson Phillips Rhoad Rogers Rudnick Sheheen Shissias Snow Spearman Stille Stuart Townsend Tucker Waites Waldrop Whipper White Wilder, D. Wilder, J. Wilkes Worley
Those who voted in the negative are:
Alexander, T.C. Allison Baker Brown, H. Cato Chamblee Clyborne Cooper Davenport Elliott Fair Fulmer Graham Hallman Harrell Haskins Huff Hutson Jaskwhich Keegan Kelley Kirsh Klauber Koon Law Littlejohn Marchbanks Meacham Moody-Lawrence Quinn Riser Robinson Simrill
Smith, D. Smith, R. Stone Sturkie Thomas Trotter Vaughn Walker Wilkins Witherspoon Wofford Wright Young, A.
So, the amendment was tabled.
Reps. CLYBORNE, HUFF and WILKES proposed the following Amendment No. 55 (Doc Name L:\council\legis\amend\JIC\5648HTC.94), which was tabled.
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/SECTION ___. The penultimate paragraph of Section 12-37-930 of the 1976 Code is amended to read:
"In no event should the The original cost must not be reduced more than eighty percent for property tax years before 1995. For property tax year 1995 and thereafter, original cost must not be reduced below the amounts provided in the following schedule:
1995 nineteen percent
1996 eighteen percent
1997 seventeen percent
1998 sixteen percent
1999 fifteen percent
2000 fourteen percent
2001 thirteen percent
2002 twelve percent
2003 eleven percent
After 2003 ten percent.
In the year of acquisition, depreciation shall be is allowed as if the property were owned for the full year. The term `original cost' shall mean means gross capitalized cost as shown by the taxpayer's records for income tax purposes."/
Renumber sections to conform.
Amend title and totals to conform.
Rep. CLYBORNE explained the amendment.
Rep. THOMAS spoke against the amendment.
Rep. STILLE raised the Point of Order that Amendment No. 55 was out of order as it was not germane.
Rep. CLYBORNE stated that there had already been a ruling on an amendment earlier like this one that had been ruled germane. He further stated that the only difference was that this amendment phased it in over ten years and the other one did it at one time.
The SPEAKER stated Amendment No. 7 was the original one which allowed the depreciation of manufacturing up to 90 percent.
Rep. CLYBORNE stated the House had reconsidered and Section 6 was back in the Bill.
The SPEAKER stated that Section 6 made it germane and he overruled the Point of Order.
Rep. J. BAILEY moved to table the amendment.
Rep. A. YOUNG demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Alexander, T.C. Bailey, J. Barber Baxley Beatty Breeland Brown, J. Byrd Canty Carnell Cobb-Hunter Cooper Cromer Delleney Elliott Farr Govan Harrelson Harris, J. Harris, P. Hines Houck Inabinett Jennings Kennedy Keyserling Kinon Koon Martin Mattos McAbee McCraw McElveen McMahand McTeer Moody-Lawrence Neilson Phillips Rhoad Rudnick Sheheen Shissias Snow Spearman Stille Sturkie Thomas
Townsend Tucker Waites Whipper White Wilder, J. Worley
Those who voted in the negative are:
Allison Askins Bailey, G. Baker Boan Brown, H. Cato Chamblee Clyborne Davenport Fair Felder Fulmer Gamble Gonzales Graham Harrison Haskins Huff Hutson Jaskwhich Keegan Kelley Kirsh Klauber Lanford Law Littlejohn Marchbanks McKay Meacham Quinn Richardson Riser Robinson Rogers Simrill Smith, D. Smith, R. Stone Stuart Trotter Vaughn Waldrop Walker Wilder, D. Wilkes Wilkins Witherspoon Wofford Wright Young, A. Young, R.
So, the amendment was tabled.
Rep. McABEE proposed the following Amendment No. 57 (Doc Name L:\council\legis\amend\JIC\5683HTC.94), which was tabled.
Amend the Report of the Committee on Ways and Means, as and if amended, in Section 12-37-257, as contained in SECTION 1, page 4633-3, by adding an appropriately lettered subsection at the end to read:
/( ) From the general fund of the State, the Comptroller General annually shall pay to the county treasurer of each county for the account of each county, school district, and municipality in the county, a sum equal to one dollar per capita in the affected jurisdiction for reimbursement for real property owned by the State in the affected jurisdiction./
Amend title to conform.
Rep. McABEE moved to table the amendment, which was agreed to.
Rep. KENNEDY proposed the following Amendment No. 58 (Doc Name L:\council\legis\amend\JIC\5686HTC.94), which was rejected.
Amend the bill, as and if amended, Section 2, page 3-3, by adding an appropriately numbered item after line 38 to read:
/( ) spending in an economically disadvantaged county to promote and support industrial recruitment in the county./
Renumber items to conform.
Amend title to conform.
Rep. KENNEDY explained the amendment.
The amendment was then rejected by a division vote of 46 to 48.
Rep. STURKIE proposed the following Amendment No. 59 (Doc Name L:\council\legis\amend\JIC\5685HTC.94), which was tabled.
/SECTION 1. Chapter 36, Title 12 of the 1976 Code is amended by adding:
Section 12-36-1010. This article may be cited as the Property Tax Relief Sales Tax Act.
Section 12-36-1020. An additional tax equal to two and one-half percent is added to the taxes imposed pursuant to Articles 9, 13, and 17 of this chapter. For all purposes of this title, this additional tax is considered a tax levied pursuant to the South Carolina Sales and Use Tax Act. The department shall prescribe tables establishing the total amount that may be added to the sales price to reflect all tax levied pursuant to this chapter.
Section 12-36-1030. (A) Notwithstanding any other provision of this chapter providing for the distribution of sales, use, and casual excise tax revenues, beginning July 1, 1995, the first two billion one hundred million dollars of the revenue of the taxes imposed by this chapter in a fiscal year must be credited to a separate fund in the State Treasury entitled the Property Tax Relief Fund. Beginning with revenues credited to the fund in fiscal year 1996-97, the amount credited each year must be adjusted by
(B) The State Treasurer shall first use the proceeds of the Property Tax Relief Fund to pay the current interest and principal on general obligation bonds and lease payments on certificates of participation in lease-purchase agreements of all counties, municipalities, school districts, and special purpose or public service districts of the State outstanding as of July 1, 1995.
(C) (1) After deduction of amounts paid pursuant to subsection (B), the State Treasurer shall distribute the remaining revenues in the Property Tax Relief Fund quarterly as follows:
(a) sixty-one and ninety-nine hundredths percent to school districts based on the proportion that the one hundred thirty-five day average daily membership of the district is to the State total one hundred thirty-five day average daily membership;
(b) twenty-five and sixty-four hundredths percent to counties based on the percentage that the population in the unincorporated area of a county is of the total population in unincorporated areas in the State;
(c) twelve and thirty-seven hundredths percent to municipalities based on the percentage that the population of the municipality is of the total municipal population in the State.
(2) Population figures used in this subsection must be figures provided by the annual update of census data.
(D) A county shall allocate a portion of its distribution to any special purpose or public service district in the county if the district imposed a property tax millage for tax year 1994. The allocation must be based on the percentage of the total of county and district property tax revenues for tax year 1994 represented by district property tax revenue for the same year.
(E) Sales, use, and casual excise tax revenues not credited to the Property Tax Relief Fund must be distributed for the purposes and in the proportions applicable for the distribution of such revenues in fiscal year 1993-94.
Section 12-36-1040. For property tax year 1995, the millage imposed by a county, municipality, school district, and special purpose or public service district is reduced by fifty percent over the millage rate imposed by the entity in the prior tax year. After 1995 and until all outstanding general obligation bonds issued by a taxing entity are repaid, no taxing entity may impose a property tax except to avoid default on general obligation bonds of the entity. When all outstanding general obligation bonds of a taxing entity in a county, including county issued bonds are
Section 12-36-1050. After June 30, 1995, no general obligation bonds may be issued pledging property tax revenues for repayment and no bonds pledging any Property Tax Relief Fund revenues for repayment may be issued without the prior permission of the State Budget and Control Board."
SECTION 2. Section 12-36-2120 of the 1976 Code, as last amended by Section 198, Act 181 of 1993, is further amended to read:
"Section 12-36-2120. Exempted from the taxes imposed by this chapter are the gross proceeds of sales, or sales price of:
(1) tangible personal property or receipts of any business which the State is prohibited from taxing by the Constitution or laws of the United States of America or by the Constitution or laws of this State;
(2) tangible personal property sold to the federal government;
(3) textbooks, magazines, and periodicals used as a part of a course of study in primary and secondary schools and institutions of higher learning, and all books, magazines, and periodicals sold to publicly supported state, county, or regional libraries which are open to the public without charge;
(4) livestock. `Livestock' is defined as domesticated animals customarily raised on South Carolina farms for use primarily as beasts of burden, or food, and certain mammals when raised for their pelts or fur. Animals such as dogs, cats, reptiles, fowls (except baby chicks and poults), and animals of a wild nature, are not considered livestock;
(5) feed used for the production and maintenance of poultry and livestock;
(6) insecticides, chemicals, fertilizers, soil conditioners, seeds, or seedlings, or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard, or garden products or in the cultivation of poultry or livestock feed;
(7) containers and labels used in:
(a) preparing agricultural, dairy, grove, or garden products for sale; or
(b) preparing turpentine gum, gum spirits of turpentine, and gum resin for sale.
For purposes of this exemption, containers mean boxes, crates, bags, bagging, ties, barrels, and other containers;
(9) coal, or coke or other fuel sold to manufacturers, electric power companies, and transportation companies for:
(a) use or consumption in the production of by-products;
(b) the generation of heat or power used in manufacturing tangible personal property for sale. For purposes of this item, `manufacturer' or `manufacturing' includes the activities of a processor;
(c) the generation of electric power or energy for use in manufacturing tangible personal property for sale; or
(d) the generation of motive power for transportation. For the purposes of this exemption, `manufacturer' or `manufacturing' includes the activities of mining and quarrying;
(10) (a) meals or foodstuffs used in furnishing meals to school children, if the sales or use are within school buildings and are not for profit;
(b) meals or foodstuffs provided to elderly or disabled persons at home by nonprofit organizations that receive only charitable contributions in addition to sale proceeds from the meals;
(11) (a) toll charges for the transmission of voice or messages between telephone exchanges;
(b) charges for telegraph messages; and
(c) carrier access charges and customer access line charges established by the Federal Communications Commission or the South Carolina Public Service Commission;
(12) water sold by public utilities, if rates and charges are of the kind determined by the Public Service Commission, or water sold by nonprofit corporations organized pursuant to Sections 33-35-10 to 33-35-170;
(13) fuel, lubricants, and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce. This exemption does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract for the painting, repair, or reconditioning of ships and other watercraft;
(14) wrapping paper, wrapping twine, paper bags, and containers, used incident to the sale and delivery of tangible personal property;
(15) gasoline or other motor vehicle fuels taxed at the same rate as gasoline, fuels used in farm machinery, farm tractors, and commercial fishing vessels, and clean alternative transportation fuels as defined in regulation by the South Carolina Department of Revenue and Taxation as
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