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| (2)(a) The revenues of the charges authorized by this subsection may be used only for:
(i) tourism-related buildings including, but not limited to, civic centers, coliseums, and aquariums;
(ii) cultural, recreational, or historical facilities;
(iii) beach access and renourishment;
(iv) highways, roads, streets, and bridges providing access to tourist destinations; and
(v) advertisements and promotion related to tourism development.
(b) In counties where at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the charges also may be used for the operation and maintenance of those items provided in (i) through (v) including, police, fire protection, emergency medical service, and emergency preparedness operations directly attendant to these facilities.
(3) Nothing in this subsection may be construed as authorizing additional charges on accommodations and food and beverages when the governing body of the municipality enacted before 1996 taxes, fees, or uniform service charges on these items measured substantially in the same manner. To the extent that the maximum charge rates authorized in this subsection have not been exceeded in cumulative local impositions occurring before 1996, any rate increases are allowed only as provided in this subsection.
(E) For the tax year of implementation of the values determined by a countywide equalization and reassessment program, the millage rate for all real and personal property must not exceed the rollback millage, as
SECTION 3. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-60. (A) A governing body authorized by law to levy special purpose or public service district taxes may not impose any new tax after December 31, 1995, unless specifically authorized by the General Assembly in a prior act, by this section; or in a future act.
A governing body authorized by law to levy special purpose or public service district taxes may not increase tax rates or uniform service charges, excluding utilities, imposed for any purposes above the rates imposed for such purposes for the prior tax year. However, rates may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitations contained in this subsection, rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no longer exists, millage rates and service charge rates must return to the rates immediately preceding the emergency;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution;
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment; or
(4) millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy saving performance contracts as provided in Section 48-52-670.
(B) Notwithstanding any provision of the law, tax and uniform service charge rates may be further increased upon a two-thirds vote of a governing body of a special purpose or public service district. However,
(C) The imposition of a new tax expressly authorized by the General Assembly requires a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes except that if the governing body has fewer than six members or more than twelve members, a three-fifths vote is required.
(D) For the tax year of implementation of the values determined by a countywide equalization and reassessment program, the millage rate for all real and personal property must not exceed the rollback millage, as defined in this subsection, except that the rollback millage may be increased by the percentage increase in the consumer price index, based on the southeastern average, for the year immediately preceding the year the reassessment values are implemented. The millage rate may be further increased during the year of implementation of reassessment values upon a two-thirds vote of the governing body. However, if the governing body has fewer than six members, a three-fifths vote is required. For purposes of this subsection, the rollback millage rate is computed by dividing the total special purpose or public service district property tax collections for the prior year by the new reassessment tax base for all property subject to tax and all fee-on-lieu property within the special purpose or public service district.
(F) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a governing body authorized by law to levy special purpose or public service district taxes to the extent those limitations are more restrictive than the provisions of this section."
SECTION 4. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) The governing body authorized by law to levy school taxes may not impose any new tax after December 31, 1995, unless specifically authorized by the General Assembly. The governing body authorized by law to levy school taxes may not increase tax rates above the rates imposed for such purposes for the prior tax year. However, rates may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitations contained in this subsection, rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor. However, upon revocation of the declared emergency or as soon as conditions or operations change to the extent the emergency no
(2) to meet the minimum required local Education Finance Act inflation factor as projected by the State Budget and Control Board, Division of Research and Statistics, and the per pupil maintenance of effort requirement of Section 59-21-1030;
(3) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution;
(4) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment; or
(5) millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy saving performance contracts as provided in Section 48-52-670.
(B) Notwithstanding any provision of the law, rates may be further increased upon a two-thirds vote of the governing body authorized by law to levy school taxes. However, if the governing body has fewer than six members or more than twelve members, a three-fifths vote is required.
(C) The imposition of a new tax expressly authorized by the General Assembly requires a two-thirds vote of the governing body authorized to levy school taxes except that if the governing body has fewer than six members or more than twelve members, a three-fifths vote is required.
(D) For the tax year of implementation of the values determined by a countywide equalization and reassessment program, the millage rate for all real and personal property must not exceed the rollback millage, as defined in this subsection, except that the rollback millage may be increased by the percentage increase in the consumer price index, based on the southeastern average, for the year immediately preceding the year the reassessment values are implemented. The millage rate may be further increased during the year of implementation of reassessment values upon a two-thirds vote of the governing body authorized by law to levy school taxes. However, if the governing body has fewer than six members, a three-fifths vote is required. For purposes of this subsection, the rollback millage rate is computed by dividing the total school district property tax collections for the prior year by the new reassessment tax base for all property subject to tax and all fee-on-lieu property within the school district.
(F) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a governing body authorized to levy school taxes to the extent those
SECTION 5. That portion of Section 4-9-30(5)(a) of the 1976 Code before subitem (i) is amended to read:
"(a) to assess property and levy ad valorem property taxes and uniform service charges, including the power to tax different areas at different rates related to the nature and level of governmental services provided and make appropriations for functions and operations of the county, including, but not limited to, appropriations for general public works, including roads, drainage, street lighting, and other public works; water treatment and distribution; sewage collection and treatment; courts and criminal justice administration; correctional institutions; public health; social services; transportation; planning; economic development; recreation; public safety, including police and fire protection, disaster preparedness, regulatory code enforcement; hospital and medical care; sanitation, including solid waste collection and disposal; elections; libraries; and to provide for the regulation and enforcement of the above them. However, prior to before the creation of a special tax district for the purposes enumerated in this item, one of the following procedures is required:"
SECTION 6. Section 4-9-30 of the 1976 Code, as last amended by Act 405 of 1994, is further amended by adding after item (5) and before item (6):
"(5.1) to levy a uniform service charge on a portion of the community which will receive special benefit as a result of the improvement made with the proceeds of the charge; the service charge must be maintained in a dedicated fund, the proceeds specifically allocated to the specific use and purpose for which the charge is levied and the revenues collected must not exceed the cost of the improvements made with the proceeds of the charge. Any revenues collected heretofore and described as a fee or charge now must be termed a uniform service charge and must conform to the requirements of this item."
SECTION 7. Section 5-7-30 of the 1976 Code, as last amended by Act 171 of 1993, is further amended to read:
"Section 5-7-30. Each municipality of the State, in addition to the powers conferred to its specific form of government, may enact regulations, resolutions, and ordinances, not inconsistent with the Constitution and general law of this State, including the exercise of powers in relation to roads, streets, markets, law enforcement, health, and order in the municipality or respecting any subject which appears to it necessary and proper for the security, general welfare, and convenience of the
For the purpose of providing and maintaining parking for the benefit of a downtown commercial area, a municipality may levy a surtax upon the business license of a person doing business in a designated area in an amount not to exceed fifty percent of the current yearly business license tax upon terms and conditions fixed by ordinance of the municipal council. The area must be designated by council only after a petition is submitted by not less than two-thirds of the persons paying a business license tax in the area and who paid not less than one-half of the total business license tax collected for the preceding calendar year requesting the designation of
The municipality may levy a uniform service charge on a portion of the community which will receive special benefit as a result of the improvement made with the proceeds of the charge; the service charge must be maintained in a dedicated fund, the proceeds specifically allocated to the specific use and purpose for which the charge is levied and the revenues collected must not exceed the cost of the improvements made with the proceeds of the charge. Any revenues collected heretofore and described as a fee or charge now must be termed a uniform service charge and must conform to these requirements."
SECTION 8. Section 4-29-67 of the 1976 Code, as last amended by Act 32 of 1995, is further amended by adding an appropriately lettered subsection at the end to read:
"( ) The provisions of Sections 4-9-142, 5-21-70, 6-1-60 and 59-73-35 do not apply with respect to calculating the fee in lieu of taxes allowed pursuant to this section and Chapter 12 of this title."
SECTION 9. A. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-85. Municipalities, counties, school districts, or special purpose districts may not impose any fee or tax of any nature or description on the transfer of real property unless the General Assembly has expressly authorized by general law the imposition of the fee or tax."
B. Notwithstanding the provisions of Section 6-1-85 of the 1976 Code as added by this act, the governing body of any municipality, county, school district, or special purpose district which has enacted and collected any fee or tax which is charged on the transfer of real estate may continue to collect the fees or taxes until the earlier of:
(1) the end of the entity's current fiscal year as of the effective date of this section; or
(2) January 1, 1997.
C. This section takes effect upon approval by the Governor.
SECTION 10. If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or
SECTION 11. This act takes effect upon approval by the Governor./
Renumber sections to conform.
Amend totals and title to conform.
Rep. WILKINS continued speaking.
Rep. ROGERS spoke against the amendment.
Rep. WILKINS spoke in favor of the amendment.
Rep. HODGES spoke against the amendment.
Rep. ROGERS raised the Point of Order that under Code Section 4-9-55 (b) that a two-thirds vote would be required in order to adopt the terms of the Amendment No. 2 language and without a two-thirds vote, it would not be procedurally acted on in an affirmative way and a majority would not be sufficient to adopt the amendment.
Rep. WILKINS argued contra the Point and stated that Section 4-9-55 required approval by two-thirds of the members voting in each house of the General Assembly but that it did not state when the two-thirds had to be achieved. He stated that the two-thirds vote could be achieved at any point during the process including the adoption of the conference report.
Rep. ROGERS stated that there was precedence and that it had been repeatedly cited in rulings from the Chair that a piece of legislation, before it can leave the House, if it required a two-thirds vote, such as a constitutional amendment, then it had to achieve a two-thirds vote majority. He further stated that if the House adopted this amendment and adopted no further amendments, then the legislation would leave the House and the House would have acted on the legislation for a final vote and that would require a two-thirds vote.
Rep. WILKINS stated that Rep. ROGERS was referring to a constitutional amendment or a joint resolution requiring two-thirds vote of the membership and that prior precedents hold that the two-thirds could be achieved on either second or third reading. He stated that there was no precedent on the application of this particular statute, Section 4-9-55 (b), and that the statute did not state when the two-thirds vote was required and for that reason it could be achieved at any step of the legislative process. He further stated that since the Senate had struck all enacting words of the original House Bill and inserted their language, that
Rep. SHEHEEN stated that you had to recognize what the House was dealing with today and that there might not be a conference report and this would be the final vote. He stated that the issue of today had to be dealt with and not speculate on the future and if this were the final vote, then it would have to pass by two-thirds and be approved under Section 4-9-55 (b).
Rep. ROGERS stated that even if there were a conference report, that it was not necessary that there be a roll call vote and this could well be the final vote in the House and that the language of the statute clearly required a two-thirds vote in order to be valid.
ACTING SPEAKER CATO stated that Section 4-9-55 requires a two-thirds vote of the members voting, however, it does not specify at what stage the body had to achieve the two-thirds vote. On that basis, he overruled the Point of Order.
The question then recurred to the adoption of the amendment.
Rep. ROGERS demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Bailey Brown, H. Cain Carnell Cato Chamblee Cooper Cotty Cromer Dantzler Davenport Delleney Easterday Fleming Fulmer Gamble Hallman Harrell Harris, J. Harrison Hutson Jennings Keegan Kelley Keyserling Kinon Kirsh Klauber Koon Lanford Law Limbaugh Limehouse Littlejohn Loftis Mason McAbee McCraw McKay Meacham Phillips Quinn Rice Richardson Riser Robinson Sandifer Seithel Sharpe Shissias
Simrill Smith, D. Smith, R. Spearman Stoddard Stuart Townsend Tripp Trotter Vaughn Waldrop Walker Wells Whatley Wilder Wilkins Witherspoon Wofford Worley Wright Young Young-Brickell
Those who voted in the negative are:
Anderson Askins Breeland Brown, J. Byrd Cave Clyburn Cobb-Hunter Felder Govan Harvin Hines, M. Hodges Howard Inabinett Kennedy Lee Lloyd Martin McElveen McMahand McTeer Moody-Lawrence Neal Rhoad Rogers Scott Sheheen Stille Whipper, L. White Williams
So, the amendment was adopted.
Reps. SHEHEEN and HODGES proposed the following Amendment No. 3 (Doc Name H-MEMBER\B21\1), which was adopted.
Amend the bill, as and if amended, BY THE HOUSE:
Add a new Section:
SECTION ( ), IS AMENDED TO READ:
SECTION ( ): " A. The State Election Commission shall conduct a statewide referendum on November 5, 1996 on the question of raising the sales tax in order to provide personal property automobile tax relief."
the referendum question shall read: "Do you favor raising the statewide sales, use and casual excise tax rate from five to six percent to set aside the proceeds of the additional one percent to provide for personal property
Printed Page 2140, Apr. 10
| Printed Page 2160, Apr. 10
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