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H. 3072
STATUS INFORMATION
General Bill
Sponsors: Reps. Rice, Haskins and Cobb-Hunter
Document Path: l:\council\bills\nbd\11079ac07.doc
Introduced in the House on January 9, 2007
Currently residing in the House Committee on Ways and Means
Summary: Cigarettes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/13/2006 House Prefiled
12/13/2006 House Referred to Committee on Ways and Means
1/9/2007 House Introduced and read first time HJ-45
1/9/2007 House Referred to Committee on Ways and Means HJ-45
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 44-67-140 SO AS TO IMPOSE A SIXTY-CENT DEPOSIT ON EACH PACK OF TWENTY CIGARETTES SOLD, TO REQUIRE RETAIL SELLERS TO REMIT THESE DEPOSITS TO THE DEPARTMENT OF REVENUE, TO HAVE THESE FUNDS PLACED IN A CIGARETTE DEPOSIT ACCOUNT IN THE STATE TREASURY TO BE USED FOR REFUNDS OF THESE DEPOSITS AND FOR THE OPERATION OF CIGARETTE REFUND SITES, TO PROVIDE THAT PALMETTO PRIDE SHALL ESTABLISH AND OPERATE THE REFUND SITES, TO PROVIDE REFUND PROCEDURES, TO PROVIDE THAT UNEXPENDED FUNDS IN THE CIGARETTE DEPOSIT ACCOUNT MUST BE CREDITED TO THE HEALTH CARE TRUST FUND ESTABLISHED IN THIS ACT, AND TO PROVIDE THAT THESE FUNDS MUST BE APPROPRIATED BY THE GENERAL ASSEMBLY IN THE ANNUAL APPROPRIATIONS ACT FOR HEALTH CARE NEEDS IN THE STATE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 67, Title 44 of the 1976 Code is amended by adding:
"Section 44-67-140. (A) There is imposed at the time of sale a deposit on each pack of twenty cigarettes in an amount equal to sixty cents a pack sold at retail.
(B) The retail seller of cigarettes shall remit the deposit imposed by subsection (A) to the Department of Revenue, which shall administer, collect, and enforce the cigarette deposit in the same manner that the sales and use taxes are collected pursuant to Chapter 36 of Title 12.
(C) There is established in the State Treasury, separate and distinct from the general fund of the State, the Cigarette Deposit Account. The Department of Revenue shall remit the funds submitted to and collected by the department pursuant to subsection (B) to the State Treasurer to be credited to the Cigarette Deposit Account.
(D) Palmetto Pride shall establish and operate cigarette deposit refund sites. The refund site shall provide a deposit receipt to a person who submits to a refund site a sales receipt for the purchase of a pack of cigarettes, an empty cigarette pack, and twenty cigarette butts, up to seven cigarette deposits at any one time.
The person shall submit the receipt to the State Treasurer's Office, which shall issue a check to the person in the amount of the deposit refund from monies in the Cigarette Deposit Fund.
(E) Annually in the general appropriations act, the General Assembly shall appropriate funds, from unclaimed deposits in the Cigarette Deposit Fund, to Palmetto Pride for the operation of the cigarette deposit refund sites.
(F) In operating the cigarette deposit refund sites, Palmetto Pride shall, to the extent possible, utilize persons with disabilities to carry out Palmetto Pride's responsibilities under this section.
(G) There is established in the State Treasury, separate and distinct from the general fund of the State, the Health Care Trust Fund. Unexpended funds in the Cigarette Deposit Account must not be carried forward but must be transferred to the Health Care Trust fund, and these funds must be appropriated in the annual appropriations act to address those health care needs designated by the General Assembly."
SECTION 2. This act takes effect July 1, 2007.
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