Printed Page 1950, Mar. 22
| Printed Page 1970, Mar. 22
|
Printed Page 1950, Mar. 22
| Printed Page 1970, Mar. 22
| Rep. McTEER proposed the following Amendment No. 43 (Doc Name L:\council\legis\amend\JIC\5689HTC.95), which was tabled.
Amend the bill, as and if amended, Section 12-37-251(F), as contained in SECTION 2, Page 3651-3, by adding beginning on line 9 /Beginning
Amend title to conform.
Rep. McTEER explained the amendment.
Rep. H. BROWN moved to table the amendment, which was agreed to.
Reps. SANDIFER and CAIN proposed the following Amendment No. 5 (Doc Name L:\council\legis\amend\GJK\21585SD.95), which was adopted.
Amend the Report of the Committee on Ways and Means, as and if amended, in Section 4-9-142 of the 1976 Code as contained in SECTION 4 and in Section 5-21-70 as contained in SECTION 5 immediately after /Constitution/ on the last line of item (2) of subsection (A) in each section by inserting
/, or to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit/
Renumber sections to conform.
Amend totals and title to conform.
Rep. SANDIFER explained the amendment.
The amendment was then adopted.
Rep. KOON proposed the following Amendment No. 7 (Doc Name L:\council\legis\amend\GJK\21579SD.95), which was tabled.
Amend the Report of the Ways and Means Committee, as and if amended, by adding a new SECTION appropriately numbered to read:
/SECTION . (A) Notwithstanding any other provision of law, no county, municipality, school district, special purpose district, or other political subdivision of this State with limited or unlimited fiscal autonomy may levy ad valorem tax millage in any year which exceeds the ad valorem tax millage it levied for the previous year as adjusted by the annual rate of inflation in the previous year as reflected in the increase in
(B) The provisions of this section are cumulative to any other limitations on ad valorem tax millage increases provided by law or the Constitution of this State, except that where another provision of law also requires a referendum to increase ad valorem tax millage of a particular entity above a certain amount, only one referendum shall be required.
(C) Where more than one referendum in a county is required in any year due to multiple political subdivisions proposing increases in ad valorem tax millages, the referendums to the extent possible must be held at the same time by the county election commission./
Renumber sections to conform.
Amend totals and title to conform.
Rep. KOON explained the amendment.
Rep. H. BROWN moved to table the amendment.
Rep. KOON demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Anderson Askins Bailey Baxley Beatty Boan Breeland Brown, G. Brown, H. Brown, T. Cain Canty Cave Chamblee Clyburn Cobb-Hunter Cromer Dantzler Delleney Felder Fulmer Govan Hallman Harrell Harris, J. Harris, P. Harrison Herdklotz Hodges Howard Hutson Inabinett Jennings Keegan Kelley
Kennedy Keyserling Kinon Kirsh Klauber Lanford Law Limbaugh Littlejohn Lloyd Marchbanks Martin Mason McAbee McCraw McTeer Meacham Moody-Lawrence Neal Phillips Rhoad Richardson Robinson Sandifer Scott Seithel Sheheen Simrill Smith, D. Stille Thomas Townsend Tucker Walker Wells Whatley Whipper, L. Whipper, S. White Wilder Wilkes Wilkins Witherspoon Wofford Young, A. Young, J.
Those who voted in the negative are:
Cato Cooper Cotty Davenport Easterday Fair Fleming Gamble Haskins Huff Knotts Koon Limehouse Quinn Rice Riser Rogers Sharpe Shissias Smith, R. Spearman Stuart Tripp Trotter Vaughn Waldrop Wright
So, the amendment was tabled.
Rep. KOON proposed the following Amendment No. 9 (Doc Name L:\council\legis\amend\GJK\21581SD.95), which was tabled.
Amend the Report of the Ways and Means Committee, as and if amended, by striking SECTIONS 1 and 2 and inserting:
/SECTION 1. Chapter 36, Title 12 of the 1976 Code is amended by adding:
SECTION 2. Section 12-36-940 of the 1976 Code is amended to read:
"Section 12-36-940. Every retailer may add to the sales price:
(1) no amount on sales of ten cents or less;
(2) one cent on sales of eleven cents and over, but not in excess of twenty cents;
(3) two cents on sales of twenty-one cents and over, but not in excess of forty cents;
(4) three cents on sales of forty-one cents and over, but not in excess of sixty cents;
(5) four cents on sales of sixty-one cents and over, but not in excess of eighty cents;
(6) five cents on sales of eighty-one cents and over, but not in excess of one dollar;
(7) one cent additional for each twenty cents or major fraction thereon in excess of one dollar.
The inability, impracticability, refusal, or failure to add these amounts to
the sales price and collect from the purchaser does not relieve the taxpayer
from the tax levied by this article.
SECTION 3. Section 12-36-2120 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) food items eligible for purchase with United States Department of Agriculture food coupons, not including restaurant meals."
SECTION 4. Chapter 10, Title 4 of the 1976 Code is repealed.
SECTION 5. Article 3, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-251. There is a homestead exemption from ad valorem school operating and debt service taxes equal to one hundred percent of the fair market value of property assessed for ad valorem taxes pursuant to Section 12-43-220(c)."
SECTION 6. The 1976 Code is amended by adding:
"Section 12-37-252. Revenue gained by the State of South Carolina each fiscal year as determined by the Comptroller General because of lower reimbursements to counties and municipalities for revenue lost as a result of the existing homestead exemption provided by law not contained in Section 12-37- 251 must be deposited in the State Property Tax Relief Fund."
SECTION 7. The 1976 Code is amended by adding:
"Section 12-36-1115. Revenue gained by the State of South Carolina each fiscal year as determined by the Comptroller General as a result of taxpayers deducting lower property tax expenses on their state income tax returns because of the provisions of Section 12-37-251 must be deposited in the State Property Tax Relief Fund."/
Amend the Report further, as and if amended by striking SECTION 11 and inserting:
/SECTION 11. This act takes effect July 1, 1995, except that Section 5 of this act is effective for property tax years beginning after 1994./
Renumber sections to conform.
Amend totals and title to conform.
Rep. KOON explained the amendment.
Rep. H. BROWN moved to table the amendment.
Those who voted in the affirmative are:
Allison Anderson Bailey Baxley Beatty Boan Brown, G. Brown, H. Brown, T. Byrd Cain Carnell Cato Cave Chamblee Clyburn Cooper Cotty Cromer Dantzler Delleney Easterday Fair Felder Gamble Hallman Harrell Harris, J. Harris, P. Harrison Haskins Herdklotz Hodges Huff Inabinett Jennings Keegan Kelley Kinon Kirsh Klauber Limbaugh Lloyd Marchbanks Martin Mason McAbee McCraw McTeer Meacham Moody-Lawrence Neilson Phillips Quinn Rhoad Rice Richardson Robinson Rogers Sandifer Seithel Sheheen Simrill Smith, D. Smith, R. Spearman Thomas Tripp Trotter Tucker Vaughn Waldrop Wells Whatley Whipper, L. White Wilkes Wilkins Witherspoon Wofford Young, A. Young, J.
Those who voted in the negative are:
Askins Breeland Canty Cobb-Hunter Davenport Fleming Govan Howard Kennedy Keyserling Knotts Koon
Lanford Limehouse Littlejohn Neal Riser Scott Sharpe Shissias Stille Stuart Townsend Walker Wilder Wright
So, the amendment was tabled.
Reps. WRIGHT, KNOTTS, VAUGHN, QUINN and LANFORD proposed the following Amendment No. 10 (Doc Name L:\council\legis\amend\JIC\5664HTC.95), which was tabled.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. A. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) an amount of the fair market value of real property, not including agricultural real property, equal to increases in such value resulting from countywide reassessment programs occurring after the current owner acquired the property. This exemption does not extend to increases in fair market value attributable to permanent improvements, unless such improvements merely restore the status quo ante of a structure damaged or destroyed by mishap or natural disaster. When ownership of real property benefiting from this exemption changes, the fair market value of the property escalates to its then current fair market value. For purposes of this exemption, the acquisition of residential property assessed pursuant to Section 12-43-220(c) by interspousal gift or by a surviving spouse by devise or operation of law is not considered a change of ownership."
B. This section is effective for increases in fair market value occurring as a result of reassessment programs occurring after 1994.
SECTION 2. A. Article 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-60. The governing body of a county, municipality, special purpose or public service district, and the governing body authorized by law to levy school taxes may not increase the millage rate it imposes for a tax year over the millage rate it imposed for the prior tax year by more than the percentage increase in the consumer price index in the most recently completed calendar year. An additional increase, not to exceed the increase allowed to reflect the consumer price index, may be imposed
B. This section applies for property tax years beginning after 1995.
SECTION 3. A. Article 3, Chapter 11, Title 11 of the 1976 Code is amended by adding:
"Section 11-11-330. Funds credited to the State Property Tax Relief Fund must be distributed to counties in the proportion that the total appraised value of taxable property in the county bears to the total of such appraised value statewide. The distribution to a county from this fund must be used to provide a property tax credit against the property tax liability of all taxable property in the county calculated by multiplying the county's distribution by a fraction in which the numerator is the appraised value of the particular property and the denominator is the total of appraised value in the county."
B. This section applies for property tax years beginning after 1994 and motor vehicle property tax years beginning after 1995.
SECTION 4. This act takes effect upon approval by the Governor./
Amend title to conform.
Rep. WRIGHT moved to table the amendment, which was agreed to.
Debate was resumed on Amendment No. 18, by Rep. KIRSH.
Amend the bill, as and if amended, by adding a new SECTION, appropriately numbered, to read:
/SECTION ___. Article 1, Chapter 7, Title 2 of the 1976 Code is amended by adding:
"Section 2-7-130. A bill or joint resolution raising an existing state tax or imposing a new state tax must receive a majority vote of at least two-thirds of the membership of each house."/
Renumber sections to conform.
Amend title to conform.
Rep. KIRSH moved to table the amendment, which was agreed to.
Debate was resumed on Amendment No. 22 by Rep. LANFORD, et al.
Rep. LANFORD moved to table the amendment, which was agreed to.
Amend the bill, as and if amended, by adding the following items to be appropriately numbered to Section 4-9-142(A) as follows:
"( ) To raise the revenue necessary to comply with unfunded mandates, as defined by Section 4-9-55, from the legislative, executive, and judicial branches of the state and federal governments.
( ) To raise the amount of revenue necessary to replace any property tax revenue not collected by reason of the exemption provided in Section 12-37-251 which is not reimbursed by the State of South Carolina; and
( ) To raise the amount of revenue necessary to replace property tax revenue not collected by reason of a reduction in the property tax base; provided that, to the extent a millage rate is increased to offset a reduction in the tax base pursuant to this item, the adjustment to the millage rate may only be that increment necessary to raise the same amount of revenue as was raised in the previous year. The millage rate, as adjusted pursuant to this section, may also be changed in accordance with the other provisions of this section."
Renumber sections/items and title to conform.
Rep. LANFORD explained the amendment.
Rep. H. BROWN spoke against the amendment.
Rep. LANFORD spoke in favor of the amendment.
Rep. H. BROWN moved to table the amendment.
Rep. FELDER demanded the yeas and nays, which were taken resulting as
follows:
Those who voted in the affirmative are:
Allison Brown, H. Cato Chamblee Dantzler Easterday Fair Fulmer Hallman Harrell Harris, P. Harrison Haskins Huff Keegan Kelley Kirsh Klauber Law Littlejohn Marchbanks Meacham Robinson Seithel Smith, R. Tripp Vaughn Waldrop Wells Whatley
Wilkins Wofford Worley Young, A.
Those who voted in the negative are:
Anderson Askins Bailey Baxley Beatty Boan Breeland Brown, G. Brown, J. Brown, T. Byrd Cain Canty Carnell Cave Clyburn Cobb-Hunter Cotty Cromer Davenport Delleney Felder Fleming Gamble Govan Harris, J. Herdklotz Hodges Howard Hutson Inabinett Jennings Kennedy Keyserling Kinon Knotts Koon Lanford Limbaugh Limehouse Lloyd Martin Mason McAbee McCraw McTeer Moody-Lawrence Neal Neilson Phillips Quinn Rhoad Rice Richardson Riser Rogers Sandifer Scott Sharpe Sheheen Shissias Simrill Spearman Stille Stuart Thomas Trotter Tucker Walker Whipper, L. Whipper, S. White Wilder Wilkes Witherspoon Wright Young, J.
So, the House refused to table the amendment.
Printed Page 1950, Mar. 22
| Printed Page 1970, Mar. 22
|