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Sponsors: Senators McGill, Cleary and Ford
Document Path: l:\s-res\jym\002beac.rem.jym.docx
Companion/Similar bill(s): 4033
Introduced in the Senate on January 12, 2012
Introduced in the House on May 1, 2012
Currently residing in the House
Summary: Capital Project Sales Tax Act
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/12/2012 Senate Introduced and read first time (Senate Journal-page 4) 1/12/2012 Senate Referred to Committee on Finance (Senate Journal-page 4) 4/25/2012 Senate Committee report: Favorable Finance (Senate Journal-page 13) 4/26/2012 Senate Read second time (Senate Journal-page 62) 4/26/2012 Senate Roll call Ayes-34 Nays-1 (Senate Journal-page 62) 4/26/2012 Senate Unanimous consent for third reading on next legislative day (Senate Journal-page 62) 4/27/2012 Senate Read third time and sent to House (Senate Journal-page 5) 5/1/2012 House Introduced and read first time (House Journal-page 9) 5/1/2012 House Referred to Committee on Ways and Means (House Journal-page 9) 5/24/2012 House Committee report: Favorable Ways and Means (House Journal-page 114) 5/31/2012 House Debate adjourned until Tues., 06-05-12 (House Journal-page 51) 6/5/2012 House Debate adjourned until Thur., 06-07-12 (House Journal-page 83) 6/7/2012 House Debate adjourned (House Journal-page 17)
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
Indicates Matter Stricken
Indicates New Matter
May 24, 2012
S. Printed 5/24/12--H.
Read the first time May 1, 2012.
To whom was referred a Bill (S. 1100) to amend Section 4-10-330 of the 1976 Code, relating to the Capital Project Sales Tax Act, to provide that the authorized projects that are allowed to be, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
W. BRIAN WHITE for Committee.
REVENUE IMPACT 1/
This bill is not expected to impact state or local revenues.
This bill would amend Section 4-10-330 relating to local option capital project sales taxes by expanding the projects for which the proceeds of the tax may be used to include dredging, dewatering, construction of spoil sites, and disposal of spoil materials. Expanding the purposes for which a local capital project sales tax may be used is not expected to impact local revenues.
Frank A. Rainwater
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact by the BEA, or Section 2-7-76 for a local revenue impact or Section 6-1-85(B) for an estimate of the shift in local property tax incidence by the Office of Economic Research.
TO AMEND SECTION 4-10-330 OF THE 1976 CODE, RELATING TO THE CAPITAL PROJECT SALES TAX ACT, TO PROVIDE THAT THE AUTHORIZED PROJECTS THAT ARE ALLOWED TO BE FUNDED BY A COUNTY CAPITAL PROJECT SALES TAX TO INCLUDE DREDGING, DEWATERING, CONSTRUCTION OF SPOIL SITES, AND DISPOSAL OF SPOIL MATERIALS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 4-10-330(A)(1) of the 1976 Code is amended to read:
"Section 4-10-330. (A) The sales and use tax authorized by this article is imposed by an enacting ordinance of the county governing body containing the ballot question formulated by the commission pursuant to Section 4-10-320(C), subject to referendum approval in the county. The ordinance must specify:
(1) the purpose for which the proceeds of the tax are to be used, which may include projects located within or without, or both within and without, the boundaries of the local governmental entities, including the county, municipalities, and special purpose districts located in the county area, and may include the following types of projects:
(a) highways, roads, streets, bridges, and public parking garages and related facilities;
(b) courthouses, administration buildings, civic centers, hospitals, emergency medical facilities, police stations, fire stations, jails, correctional facilities, detention facilities, libraries, coliseums, educational facilities under the direction of an area commission for technical education, or any combination of these projects;
(c) cultural, recreational, or historic facilities, or any combination of these facilities;
(d) water, sewer, or water and sewer projects;
(e) flood control projects and storm water management facilities;
(f) beach access and beach renourishment;
(g) dredging, dewatering, and construction of spoil sites, disposal of spoil materials, and other matters directly related to the act of dredging;
g h) jointly operated projects of the county, a municipality, special purpose district, and school district, or any combination of those entities, for the projects delineated in subitems (a) through ( f g) of this item;
h i) any combination of the projects described in subitems (a) through ( g h) of this item;"
SECTION 2. This act takes effect upon approval by the Governor.
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