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| (2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution, 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;
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of county funds, personnel, facilities, or equipment;
(4) to site, establish, or operate a regional facility, which consists of two or more counties, under the provisions of Chapter 96 of Title 44; or
(5) to site, establish, or operate a local regional correctional facility, under the provisions of Chapter 3 of Title 24.
(B) Notwithstanding any other provision of law, the millage rate and fee rates also may be increased upon a two-thirds vote of the governing body. Any new sources of revenues for any purposes must be approved by a two-thirds vote of the governing body of the county. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restrictions contained in this section do not affect 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.
(D) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in subsection (E), 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 of reassessment values implementation. The millage rate and fee rates may be further increased for the property tax year of implementation of reassessed 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.
(E) The rollback millage rate is computed by dividing the current year's property tax revenues by the budget year property tax assessment base.
SECTION 2. Article 1, Chapter 21, Title 5 of the 1976 Code is amended by adding:
"Section 5-21-70. (A) The governing body of a municipality may not increase the millage rate and fee rates imposed for any purpose, excluding fee rates charged by utilities, and except as provided in this section and Section 6-1-85 imposed above the rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:
(1) in response to a natural or environmental emergency 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 rate and fee 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, 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;
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment;
(4) to site, establish, or operate a regional facility, which consists of two or more counties, under the provisions of Chapter 96 of Title 44; or
(5) to site, establish, or operate a local regional correctional facility, under the provisions of Chapter 3 of Title 24.
(B) Notwithstanding any other provision of law, the millage rate and fee rates may also be increased upon a two-thirds vote of the governing body. Any new sources of revenues for any purposes must be approved by a two-thirds vote of the governing body of the municipality. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restrictions contained in this section do not affect 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 contacts as provided in Section 48-52-670.
SECTION 3. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-60. (A) The governing body authorized by law to levy special purpose or public service district taxes may not increase the millage rate and fee rates imposed for any purpose above the rate imposed for such purpose for the prior tax year. The millage rate, however, may be increased by the percentage increase in the consumer price index based upon the southeastern average. Notwithstanding the limitation upon millage rate increases contained in this subsection and only to the extent authorized by law on the effective date of this section, the governing body authorized by law to levy special purpose or public service district taxes may increase the millage rate for the following purposes:
(1) in response to a natural or environmental emergency 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 rate and fee 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; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of special purpose or public service district funds, personnel, facilities, or equipment.
(B) The millage rate also may be increased upon a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. Any new sources of revenues for any purpose must be approved by a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) Notwithstanding any other provision of law, the restrictions contained in this section do not affect millage which is levied to pay
(D) The provisions of this section do not and may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a special purpose or public service district to the extent those limitations are more restrictive than the provisions of this section.
(E) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in Section 4-9-142(E), 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 of reassessment values implementation. The millage rate and fee rates may also be increased in the year of reassessment values implementation 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."
SECTION 4. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) Except as provided in this section, the governing body authorized by law to levy school taxes may not increase the millage rate imposed for any purpose above the rate imposed for such purposes for the prior tax year.
(B) The millage rate may be increased by the percentage increase in the consumer price index based upon the southeastern average or 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. Notwithstanding the limitation upon millage rate increases contained in this subsection, the millage rate also may be increased for the following purposes:
(1) in response to a natural or environmental emergency 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 rate and fee 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; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of school district funds, personnel, facilities, or equipment.
(D) The restrictions contained in this section do not affect 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 contacts as provided in Section 48-52-670.
(E) For the property tax year of implementation of the values resulting from a countywide reassessment and equalization program, the millage rate must not exceed the rollback millage, as defined in Section 4-9-142(E), 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 of reassessment values implementation. The millage rate also may be increased during the year of reassessment values implementation 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.
(F) The provisions of this section do not and may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a school district to the extent those limitations are more restrictive than the provisions of this section.
(G) The provisions of this section do not apply to a school district in which any increase in the ad valorem school tax levy for a tax year must be approved by the qualified electors of the school district in a referendum."
SECTION 5. A. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-85. Neither municipalities, counties, school districts, special purpose districts, nor any other political subdivision of this State may impose any taxes or fees of any nature or description unless the General Assembly has expressly authorized by general law the imposition of the specific tax or fee. The provisions of this section shall not and do not apply to taxes or fees on the rental or letting of accommodations which have been finally enacted by the governing bodies of the aforementioned local government entities on or before November 13, 1995.
For purposes of this section, the term `accommodations' has the same meaning given that term in Section 12-36-920."
SECTION 6. This part takes effect upon approval by the Governor./
Amend title to conform.
Renumber sections and parts to conform.
Senator WILSON argued in favor of the adoption of the amendment.
Senator WILSON moved that the amendment be adopted.
Senator MOORE argued contra to the adoption of the amendment.
Senator MOORE moved to lay the amendment on the table.
The amendment was laid on the table.
Senator WILSON desired to be recorded as voting against the motion to table the amendment.
Senator DRUMMOND proposed the following Amendment No. 51 (3901R119.JWD), which was withdrawn:
Amend the bill, as and if amended, by striking all after the enacting words and inserting in lieu thereof the following:
/SECTION 1. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-82. (A) The governing body of a county or municipality may not impose a new tax after December 31, 1995 unless specifically authorized by the General Assembly.
(B) (1) A county or municipality may impose by ordinance or other lawful authorization of the governing body a fee, surcharge, or service charge for a particular local government service so long as the fee is used for the purpose for which the fee is collected and the fee imposed is in exchange for specific and measurable goods or services provided to the person who pays the fee. Any other levy must be classified as a tax.
(2) All funds collected by a county or municipality from the imposition of a fee or tax based on accommodations provided to transients and on sales of food and beverages sold in or by establishments licensed for on-premises consumption of alcoholic beverages, beer, or wine must
(a) the development, design, and construction of facilities for civic and meeting activities including required infrastructure (sewer, water, roads) directly impacting the facility(s) begun after January 1, 1996;
(b) the control of waterfront erosion; and
(c) construction and maintenance of major tourist access highways in those counties which have a high concentration of tourism activity.
(d) tourist-related services, including but not limited to, police protection, restrooms, sanitation, road and sidewalk maintenance, and administrative support services.
For the purposes of this section, `high concentration of tourism and travel activity' means those counties generating three million dollars or more in state accommodations tax in the 1994-95 fiscal year. This base rate must be adjusted upward annually by the Consumer Price Index based upon the Southeastern average.
(3) A county fee or tax based on the gross proceeds derived from the rental or charges for accommodations furnished to transients or based on sales of food and beverages sold in or by establishments licensed for on-premises consumption of alcoholic beverages, beer, or wine may not be imposed in any incorporated areas of the county without the consent of the affected municipality.
(4) In a county in which the cumulative county and municipal accommodations tax equals three or four percent as of March 12, 1996, the cumulative rate of county and municipal fees based on accommodations provided transients may not exceed four percent and the funds may be used for police, fire protection, emergency medical service, and emergency preparedness operations directly attendant to these facilities, in addition to those purposes listed in subsection (2).
(C) Effective July 1, 1997, the governing body of each county or municipality is prohibited from charging any fee or tax on the transfer of real property."
SECTION 2. This act takes effect upon approval by the Governor./
Amend title to conform.
Senator DRUMMOND explained the amendment.
The question then was the third reading of the Bill.
Senator LAND spoke on the Bill.
Senator McCONNELL spoke on the Bill.
There being no further amendments, Senator McCONNELL moved that the Bill be given a third reading.
The "ayes" and "nays" were demanded and taken, resulting as follows:
Alexander Boan Bryan Cork Courson Courtney Drummond Elliott Fair Ford Giese Glover Gregory Hayes Holland * Jackson Land Lander Leatherman Martin Matthews McConnell McGill * Mescher Moore O'Dell Passailaigue Patterson Peeler Rankin Reese Richter Rose Russell Ryberg Setzler Short Smith, G. Smith, J.V. Thomas Waldrep Washington Wilson
*These Senators were not present in the Chamber at the time the vote was taken and the votes were recorded by leave of the Senate, with unanimous consent.
I voted "aye" solely for the people to have a right to vote, but the overall Bill is not sufficient to protect the people from more government growth.
The following Joint Resolution having been read the second time was ordered placed on the third reading Calendar:
H. 4626 -- Reps. Fleming and Wilder: A JOINT RESOLUTION TO PROVIDE THAT THE SCHOOL DAYS OF JANUARY 9 AND 12, 1996, MISSED BY STUDENTS OF THE UNION COUNTY SCHOOL DISTRICT FOR SCHOOL YEAR 1995-96 WHEN THE SCHOOLS WERE CLOSED DUE TO SNOW AND ICE CONDITIONS ARE EXEMPTED FROM THE MAKE-UP REQUIREMENT OF THE DEFINED MINIMUM PLAN THAT FULL SCHOOL DAYS MISSED DUE TO EXTREME WEATHER OR OTHER CIRCUMSTANCES BE MADE UP.
Senator LANDER asked unanimous consent to take the Resolution up for immediate consideration.
There was no objection.
On motion of Senator LANDER, H. 4626 was ordered to receive a third reading on Thursday, March 14, 1996.
THE SENATE PROCEEDED TO THE MOTION PERIOD.
H. 4138 -- Ways and Means Committee: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-11-145 SO AS TO PROVIDE FOR THE CONTINUING AUTHORITY TO PAY THE EXPENSES OF STATE GOVERNMENT WHEN A FISCAL YEAR BEGINS WITHOUT A GENERAL APPROPRIATIONS ACT FOR THE YEAR IN EFFECT.
H. 3651 -- Rep. H. Brown: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-11-330 SO AS TO ESTABLISH THE STATE PROPERTY TAX CREDIT FUND AND REQUIRE ANNUAL APPROPRIATIONS TO THE FUND; TO AMEND THE 1976 CODE BY ADDING SECTION 12-37-251 SO AS TO ALLOW A HOMESTEAD EXEMPTION FROM PROPERTY TAXES OTHER THAN THOSE LEVIED FOR BONDED INDEBTEDNESS EQUAL TO TWENTY-EIGHT THOUSAND FIVE HUNDRED DOLLARS OF FAIR MARKET VALUE ESCALATING, DEPENDING ON REVENUES IN THE STATE PROPERTY TAX CREDIT FUND TO A COMPLETE EXEMPTION FROM ALL TAXES EXCEPT THOSE LEVIED FOR BONDED INDEBTEDNESS; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-217 SO AS TO REQUIRE TRIENNIAL REASSESSMENT; TO AMEND THE 1976 CODE BY ADDING SECTIONS 4-9-142, 5-21-70, 6-1-75, AND 59-73-35 SO AS TO IMPOSE SPENDING LIMITS ON COUNTIES, MUNICIPALITIES, AND SPECIAL PURPOSE DISTRICTS AND IMPOSE AN AD VALOREM TAX REVENUE LIMITATION ON SCHOOL DISTRICTS; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-350 SO AS TO PROVIDE A STANDARDIZED TAX BILL; AND TO AMEND THE 1976 CODE BY ADDING SECTION 6-1-60 SO AS TO PROVIDE FOR NOTICE REQUIREMENTS FOR LOCAL GOVERNMENT BUDGETING.
On motion of Senator DRUMMOND, the Bill was recommitted to the Committee on Finance.
S. 320 -- Senator Cork: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-90, SO AS TO PROVIDE THAT A COUNTY OR MUNICIPALITY MAY BY ORDINANCE IMPOSE A FEE ON THE TRANSFER OF REAL PROPERTY, AND TO PROVIDE CERTAIN CONDITIONS UNDER WHICH THE FEE MAY BE IMPOSED.
On motion of Senator CORK, the Bill was recommitted to the Committee on Judiciary.
Printed Page 1100, Mar. 13
| Printed Page 1120, Mar. 13
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