South Carolina General Assembly
112th Session, 1997-1998

Bill 154


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                       154
Type of Legislation:               Joint Resolution JR
Introducing Body:                  Senate
Introduced Date:                   19970114
Primary Sponsor:                   Rose 
All Sponsors:                      Rose 
Drafted Document Number:           s-res\rose\res1094.mtr
Residing Body:                     Senate
Current Committee:                 Finance Committee 06 SF
Subject:                           Tax levied by legislature to be
                                   used solely for stated purpose,
                                   taxation, General Assembly



History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

Senate  19970114  Introduced, read first time,             06 SF
                  referred to Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION, BY AMENDING SECTION 5, SO AS TO PROVIDE THAT ANY TAX, SUBSIDY, OR CHARGE WHICH IS ESTABLISHED, FIXED, LAID, OR LEVIED BY THE GENERAL ASSEMBLY MUST BE USED SOLEY FOR THE PURPOSE TO WHICH THE PROCEEDS OF THE TAX OR CHARGE WERE STATED TO BE APPLIED AT THE TIME THE LEGISLATION WAS PASSED AND FOR NO OTHER PURPOSE, UNLESS TWO-THIRDS OF BOTH HOUSES OF THE GENERAL ASSEMBLY STATE OTHERWISE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. It is proposed that Section 5, Article X of the Constitution of this State be amended to read:

"Section 5. No tax, subsidy, or charge shall be established, fixed, laid, or levied, under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled. Any tax which shall be levied shall distinctly state the public purpose to which the proceeds of the tax shall be applied. When the statute levying the tax dedicates the proceeds to a specific purpose or use in furtherance of the stated public purpose or use, then such proceeds are prohibited from being appropriated and expended for any purpose or use other than that which is specifically set forth in the statute levying the tax unless the bill appropriating the proceeds for a different purpose or use is approved by a two-thirds vote of the membership of each house on one of the readings of the bill. Any person who has been a resident of the State for a minimum of six months and who can establish the payment of any tax levied by the State of South Carolina, shall have standing to bring an action in a court of competent jurisdiction for the enforcement of the provisions of this section. If any provision of this section or its application to any person is held invalid, unenforceable, or unconstitutional, this invalidity, unenforceability, or unconstitutionality negates the other provisions or applications of this section, and to this end, the provisions of this section are not severable."

SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:

"Must Section 5, Article X of the Constitution of this State be amended to provide that no tax, subsidy, or charge may be established, fixed, laid, or levied, under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled and to provide that when proceeds of the tax are applied to a specific purpose or use that the General Assembly is prohibited from using the proceeds for a different purpose or use unless approved by a two-thirds vote of the members of both houses and to grant any taxpayer who has been a resident for at least six months standing to bring a suit to enforce this provision?

[] Yes

[] No

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square before the word `Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square before the word `No'."

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