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Bill 4603

                    Current Status

Bill Number:                      4603
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000215
Primary Sponsor:                  Miller
All Sponsors:                     Miller and Cato
Drafted Document Number:          l:\council\bills\nbd\11623ac00.doc
Residing Body:                    House
Current Committee:                Judiciary Committee 25 HJ
Subject:                          Taxpayer financial information, county or 
                                  municipal; confidentiality of; Taxation, 
                                  Political Subdivisions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20000215  Introduced, read first time,           25 HJ
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS TO CLARIFY THAT FINANCIAL INFORMATION PROVIDED IN A RETURN, REPORT, OR APPLICATION FILE WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL, AND TO FURTHER PROVIDE THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY VIOLATES THIS SECTION.

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

SECTION 1. Section 6-1-120 of the 1976 Code, as added by Act 111 of 1999, is amended to read:

"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by law the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality, pursuant to a county or municipal ordinance imposing a:

(1) tax authorized under Article 5 or Article 7 of this chapter;

(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

(3) fee the measure of which is

(a) gross proceeds of sales of goods or services,; or

(b) paid admissions to a place of amusement.

(B) Nothing in this section prohibits the:

(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them; and

(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application.

(C) A person knowingly violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine fined of not more than one thousand dollars or by imprisonment for imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender is must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."

SECTION 2. This act takes effect upon approval by the Governor.

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