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Bill 3342

                    Current Status

Bill Number:                      3342
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990126
Primary Sponsor:                  Sharpe
All Sponsors:                     Sharpe, Scott, T. Brown, Breeland, 
                                  Loftis, Lee, Moody-Lawrence, Davenport, Vaughn
Drafted Document Number:          l:\council\bills\kgh\15200htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Gaming Tourism Fund Act, Gambling, 
                                  Watercraft, Casino boats, Taxation, Admissions 
                                  tax


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990126  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-2425 ENACTING THE "GAMING TOURISM FUND ACT" BY IMPOSING A SIX DOLLAR LICENSE TAX ON EACH PAID ADMISSION TO A CASINO BOAT, TO PROVIDE THAT THIS TAX IS IN ADDITION TO THE ADMISSIONS TAX AND ALL OTHER TAXES AND FOR THE METHOD OF ITS PAYMENT, REPORTING, AND COLLECTION, TO DEFINE "CASINO BOAT," AND TO PROVIDE FOR THE REVENUE TO BE CREDITED TO A SEPARATE GAMING TOURISM FUND USED BY THE DEPARTMENT OF PARKS, RECREATION AND TOURISM FOR ITS OPERATIONS AND FOR COMMUNITY FESTIVALS.

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

SECTION 1. This act may be cited as the "Gaming Tourism Fund Act."

SECTION 2. Article 17, Chapter 21, Title 12 of the 1976 Code is amended by adding:

"Section 12-21-2425. (A) In addition to the license tax imposed pursuant to Section 12-21-2420 and any other applicable tax, there is imposed a license tax equal to six dollars on each paid admission to a casino boat. The license tax imposed by this section is for all purposes of this article and Chapter 54 of this title a license tax on paid admissions imposed pursuant to Section 12-21-2420 but at the amount provided in this section.

(B) For purposes of this section, a 'casino boat' is a vessel which embarks from a point in this State and returns to the same or some other point in this State and which carries passengers who pay an admission fee to board the vessel in order to gamble while the vessel is outside the waters of this State.

(C) The revenue of the license tax imposed by this section must be credited to a separate fund in the state treasury styled the 'Gaming Tourism Fund'. Revenue in this fund must be used by the Department of Parks, Recreation and Tourism as follows:

(1) fifty percent for the general operations of the department; and

(2) fifty percent used by other departments for community festivals."

SECTION 3. This act takes effect on the first day of the second month following approval by the Governor.

This web page was last updated on Wednesday, December 9, 2009 at 9:13 A.M.