Reference is to the bill as introduced.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/ SECTION 1. Section 57-11-20(A) of the 1976 Code is amended to read:
"(A)(1) All
state revenues and state monies dedicated by statute to the
operation of the department must be deposited into either the
'State Highway Fund', or the 'State
Non-Federal Aid Highway Fund' ,or the 'Infrastructure
Maintenance Trust Fund'. Both All
funds must be held and managed by the State Treasurer separate
and distinct from the general fund, except as to monies utilized
by the State Treasurer for the payment of principal or interest
on state highway bonds as provided by law. Interest income from
the State Highway Fund must be deposited to the credit of the
State Highway Fund. Interest income from the Non-Federal Aid
Highway Fund must be deposited to the credit of the Non-Federal
Aid Highway Fund. Interest income from the Infrastructure
Maintenance Fund must be deposited to the credit of the
Infrastructure Maintenance Trust Fund. The commission may
commit up to the maximum annual debt service provided in Article
X, Section 13 of the South Carolina Constitution into a special
fund to be used for the sole purpose of paying the principal and
interest, as it comes due, on bonds issued for the construction
or maintenance of state highways, or both. This special account
will be designated as the State Highway Construction Debt
Service Fund.
(2)
The Infrastructure Maintenance Trust Fund must
be used exclusively for the repairs, maintenance, and
improvements to the existing transportation system."
SECTION 2. Article 1, Chapter 1, Title 57 of the 1976 Code is amended by adding:
"Section 57-1-100. Notwithstanding any other provision of law requiring the Department of Transportation to transfer revenues to another entity, if the department determines that the transfer of funds is not prudent and the transfer would not best serve the transportation infrastructure needs of this State, then the department may delay the transfer indefinitely. However, the transfer may not be delayed if the funds are to be used to pay debt service on outstanding bond issuances."
SECTION 3. Section 12-28-310 of the 1976 Code is amended by adding an appropriately lettered subsection to read:
"( ) On July 1, 2017, and each July first thereafter until after July 1, 2021, the department shall permanently increase the amount of the user fees imposed pursuant to subsection (A) by two cents, for a total of ten cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund."
SECTION 4. A. Section 56-11-410 of the 1976 Code is amended to read:
"Section 56-11-410.
(A) A road tax for the
privilege of using the streets and highways in this State is
imposed upon every motor carrier. The tax is equivalent to
sixteen cents a gallon the user fee imposed
pursuant to Section 12-28-310, calculated on the amount of
gasoline or other motor fuel used by the motor carrier in its
operations within this State. Except as credit for certain taxes
as provided for in this chapter, taxes imposed on motor carriers
by this chapter are in addition to taxes imposed upon the
carriers by any other provision of law.
(B)
Notwithstanding any other provision of law, all of the
road tax funds collected in excess of sixteen cents a gallon
after accounting for the credit provided in Section 56-11-450,
must be credited to the Infrastructure Maintenance Trust
Fund."
B. Section 56-11-450(A) of the 1976 Code is amended to read:
"(A) Every motor
carrier subject to the tax imposed under this chapter is
entitled to a credit on the tax equivalent to sixteen
cents per gallon the user fee imposed pursuant to
Section 12-28-310 on all gasoline or other motor fuel
purchased by the carrier within this State for use in operations
either within or without this State and upon which gasoline or
other motor fuel the tax imposed by the laws of this State has
been paid by the carrier. Evidence of the payment of the tax in
such form as may be required by or is satisfactory to the
Department of Motor Vehicles must be furnished by each carrier
claiming the credit."
SECTION 5. A. Section 56-3-620 of the 1976 Code, as last amended by Act 353 of 2008, is further amended to read:
"Section 56-3-620.
(A) For persons sixty-five years of
age or older or persons who are handicapped, as defined in
Section 56-3-1950, the biennial registration fee for every
private passenger motor vehicle, excluding trucks, is
twenty thirty-six dollars.
(B) Beginning
July 1, 1987, For persons under the age of
sixty-five years the biennial registration fee for every private
passenger motor vehicle, excluding trucks, is
twenty-four forty dollars.
(C) For persons
sixty-five years of age or older, the biennial registration fee
for a property-carrying vehicle with a gross weight of six
thousand pounds or less is thirty
forty-six dollars.
(D) For persons who are
sixty-four years of age, the biennial registration fee for a
private passenger motor vehicle, excluding trucks, is
twenty-two thirty-eight dollars.
(E) Applicable truck
fees, established by Section 56-3-660, are not negated by this
section.
(F) Annual license
plate validation stickers which are issued for nonpermanent
license plates on certified South Carolina public law
enforcement vehicles must be issued without charge.
(G) From each
biennial registration and license fee collected, sixteen dollars
must be credited to the Infrastructure Maintenance Trust
Fund."
B. This SECTION takes effect January 1, 2018.
SECTION 6. A. Article 5, Chapter 3, Title 56 of the 1976 Code is amended by adding:
"Section 56-3-627.
(A) In order to account for the
necessary road maintenance caused by each item traversing the
roads of this State, in addition to the registration fees
imposed by this chapter, the owner of each vehicle or other item
that is required to be registered pursuant to this chapter must
pay an infrastructure maintenance fee upon first registering the
vehicle or other item. Also, the owner of each trailer or
semi-trailer must pay the fee upon first registering the trailer
or semi-trailer. The Department of Motor Vehicles may not issue
a registration until the infrastructure maintenance fee has been
collected. The infrastructure maintenance fee must be credited
to the Infrastructure Maintenance Trust Fund.
(B) If upon purchasing
or leasing the item from a dealer, the owner first registers the
item in this State, then the fee equals five percent, not to
exceed five hundred dollars, of the gross proceeds of sales, or
sales price, as those terms are defined in Chapter 36, Title 12.
If the dealer holds a South Carolina retail license or offers
to license and register the item, then the dealer must collect
the fee and remit it to the Department of Motor Vehicles.
(C)(1) If upon
purchasing or leasing the item from a person other than a
dealer, the owner first registers the item in this State, then
the fee equals five percent, not to exceed five hundred dollars,
of the fair market value of the item.
(2)
Excluded from the fee imposed pursuant to this subsection
are:
(a)
items transferred:
(i)
to members of the immediate family;
(ii)
to a legal heir, legatee, or distributee;
(iii)
from an individual to a partnership upon formation of a
partnership, or from a stockholder to a corporation upon
formation of a corporation;
(iv)
to a licensed motor vehicle or motorcycle dealer for the
purpose of resale;
(v)
to a financial institution for the purpose of resale;
(vi)
as a result of repossession to any other secured party,
for the purpose of resale;
(b)
the fair market value of an item transferred to the seller
or secured party in partial payment;
(c)
gross proceeds of transfers of items specifically exempted
by Section 12-36-2120 from the sales or use tax;
(d)
items where a sales or use tax has been paid on the
transaction necessitating the transfer.
(3)
The Department of Motor Vehicles shall require every
applicant for a certificate of title to supply information it
considers necessary as to the time of purchase, the purchase
price, and other information relative to the determination of
fair market value. If the fee is based upon total purchase
price as defined in this subsection, the department shall
require a submission of a bill of sale and the signature of the
owner subject to the perjury statutes of this State.
(4)
For purposes of this subsection:
(a)
'Fair market value' means the total purchase price less
any trade-in, or the valuation shown in a national publication
of used values adopted by the department, less any trade-in.
(b)
'Immediate family' means spouse, parents, children,
sisters, brothers, grandparents, and grandchildren.
(c)
'Total purchase price' means the price of an item agreed
upon by the buyer and seller with an allowance for a trade-in,
if applicable.
(D)(1) If upon
purchasing or leasing the item, the owner first registers the
item in another state, and subsequently registers the item in
this State, then the fee equals two hundred fifty dollars.
(2)
This subsection does not apply if the owner of the item is
serving on active duty in the armed forces of the United States.
The exclusion allowed by this item also extends to items owned
by the spouse or dependent of a person serving on active duty in
the armed forces of the United States.
(E)(1) The Department
of Transportation shall allocate eighty percent of every fee
collected on motor vehicles pursuant to subsections (B) and (C),
but not to exceed two hundred forty dollars, to the state-funded
resurfacing program. The Department of Transportation shall
develop and implement a needs-based methodology to distribute
revenue within the state-funded resurfacing program, which shall
include consideration on a county-by-county basis, to ensure
that each county in the State is guaranteed funding for
resurfacing.
(2)
The Department of Transportation shall reduce the
allocation to the state-funded resurfacing program required in
item (1) in proportion to the amounts transferred to the South
Carolina Transportation Infrastructure Bank pursuant to
subsection (F) and in proportion to the amounts required by the
Department of Transportation to fund repairs, maintenance, and
improvements to the existing transportation system.
(F)(1) The Department
of Transportation shall identify bridge and road projects to be
financed utilizing nontax revenue transferred to the bank by the
Department of Transportation in an amount equal to the financing
requirements related to projects selected pursuant to this
section, provided that:
(a)
Fifty million dollars in revenue utilized by the bank
shall be used to finance bridge replacement, rehabilitation
projects, and expansion and improvements on existing roads in
the State Highway System.
(b)
Funds in excess of fifty million dollars utilized by the
bank shall be used to finance expansion and improvements to
existing mainline interstates.
(2)
Funds transferred to the bank pursuant to this section may
not be used to finance projects approved by the bank before July
1, 2013. The bank shall submit all projects proposed to be
financed pursuant to subsection (B) to the Joint Bond Review
Committee as provided in Section 11-43-180, before approving a
project for financing.
(3)
Following consideration by the Joint Bond Review
Committee, the bank shall approve the projects to be financed.
Upon approval, the bank shall provide the Department of
Transportation with written notice that identifies each project
selected, the amount of nontax revenue that must be transferred
to the bank for financing each project, a schedule for the
transfers, and any other information necessary to carrying out
the financing of each project.
(4)
Upon receipt of the notice provided in item (3), the
Department of Transportation shall transfer nontax revenue to
the bank in the amounts and upon the schedule provided in the
notice. The department shall take any other action identified in
the notice that is necessary for financing each project.
(5)
Projects financed utilizing funds transferred pursuant to
this subsection shall not require a local match.
(G) The Secretary of
Transportation shall apply funds supplanted by the operation of
this section to prioritized bridge and resurfacing needs."
B. This SECTION takes effect on July 1, 2017.
SECTION 7. A. Chapter 3, Title 56 of the 1976 Code is amended by adding:
"Section 56-3-645.
(A) In addition to the registration
fees imposed by this chapter, the owner of motor vehicles that
are powered:
(1)
exclusively by electricity, hydrogen, or any fuel other
than motor fuel, as defined in Section 12-28-110(39), that are
not subject to motor fuel user fees imposed by Chapter 28, Title
12 shall pay a biennial road use fee of one hundred twenty
dollars; and
(2)
by a combination of motor fuel subject to motor fuel user
fees imposed by Chapter 28, Title 12 and electricity, hydrogen,
or any fuel other than motor fuel that is not subject to motor
fuel user fees imposed by Chapter 28, Title 12 shall pay a
biennial road use fee of sixty dollars.
(B) All of the fees
collected pursuant to this section must be credited to the
Infrastructure Maintenance Trust Fund.
(C) The Department of
Motor Vehicles shall collect this fee at the same time as the
vehicle subject to the fee is registered."
B. This SECTION takes effect January 1, 2018.
SECTION 8. A. Section 12-36-2110(A) of the 1976 Code is amended to read:
"Section 12-36-2110.
(A)(1) The maximum tax imposed
by this chapter is three hundred dollars for each sale made
after June 30, 1984, or lease executed, after August 31,
1985, of each:
(1)(a)
aircraft, including unassembled aircraft which is to be
assembled by the purchaser, but not items to be added to the
unassembled aircraft;
(2)(b)
motor vehicle Reserved;
(3)(c)
motorcycle Reserved;
(4)(d)
boat;
(5)(e) trailer
or semitrailer, pulled by a truck tractor, as defined in Section
56-3-20, and horse trailers, but not including house trailers or
campers as defined in Section 56-3-710 or a fire safety
education trailer;
(6)(f)
recreational vehicle, including tent campers, travel
trailer, park model, park trailer, motor home, and fifth wheel;
or
(7)(g)
self-propelled light construction equipment with
compatible attachments limited to a maximum of one hundred sixty
net engine horsepower.
(2)
In the case of a lease, the total tax rate required
by law this section applies on each
payment until the total tax paid equals three hundred dollars.
Nothing in this section prohibits a taxpayer from paying the
total tax due at the time of execution of the lease, or with any
payment under the lease. To qualify for the tax limitation
provided by this section, a lease must be in writing and
specifically state the term of, and remain in force for, a
period in excess of ninety continuous days.
(3)
Notwithstanding any other provision of this
subsection, after June 30, 2017, the maximum tax imposed
pursuant to this chapter on the sale, lease, or registration of
an item enumerated in item (1) only applies to items not subject
to the fee pursuant to Section 56-3-627.
(4)
Notwithstanding any other provision of this
subsection, after June 30, 2017, the maximum tax imposed
pursuant to this chapter on the sale, lease, or registration of
an item enumerated in item (1) is increased from three hundred
dollars to five hundred dollars, mutatis mutandis.
Notwithstanding Section 59-21-1010, or any other provision of
law, any revenue resulting from the increase contained in this
item must be credited to the Infrastructure Maintenance Trust
Fund."
B. Section 12-36-2120 of the 1976 Code, as last amended by Act 256 of 2016, is further amended by adding an appropriately numbered item to read:
"( ) any item subject to the fee set forth in Section 56-3-627."
C. Section 12-36-1710(A) through (D) of the 1976 Code is amended to read:
"(A) In addition
to all other fees prescribed by law there is imposed an excise
tax for the issuance of every certificate of title, or other
proof of ownership, for every motor vehicle,
motorcycle, boat, motor, or airplane, required to be
registered, titled, or licensed. The tax is five percent of the
fair market value of the motor vehicle,
motorcycle, airplane, boat, and motor.
(B) Excluded from the
tax are:
(1)
motor vehicles, motorcycles, boats,
motors, or airplanes:
(a)
transferred to members of the immediate family;
(b)
transferred to a legal heir, legatee, or distributee;
(c)
transferred from an individual to a partnership upon
formation of a partnership, or from a stockholder to a
corporation upon formation of a corporation;
(d)
transferred to a licensed motor vehicle or motorcycle
dealer for the purpose of resale;
(e)
transferred to a financial institution for the purpose of
resale;
(f)
transferred as a result of repossession to any other
secured party, for the purpose of resale;
(2)
the fair market value of a motor vehicle,
motorcycle, boat, motor, or airplane, transferred to
the seller or secured party in partial payment;
(3)
gross proceeds of transfers of motor vehicles,
motorcycles, or airplanes specifically exempted by
Section 12-36-2120 from the sales or use tax;
(4)
motor vehicles, motorcycles, boats,
motors, or airplanes, where a sales or use tax has been paid on
the transaction necessitating the transfer.
(C) 'Fair market value'
means the total purchase price less any trade-in, or the
valuation shown in a national publication of used values adopted
by the department, less any trade-in.
(D) 'Total purchase
price' means the price of a motor vehicle,
motorcycle, boat, motor, or airplane agreed upon by the
buyer and seller with an allowance for a trade-in, if
applicable."
D. Section 12-36-2647 of the 1976 Code is repealed.
E. The Code Commissioner is directed to change or correct all references to the sales tax on vehicles and other such items to reflect the provisions of Section 56-3-627 as added by this act. References to the sales tax on vehicles and other such items in the 1976 Code or other provisions of law are considered to be and must be construed to mean appropriate references.
SECTION 9. A. Article 23, Chapter 37, Title 12 of the 1976 Code is amended to read:
Section 12-37-2810. As
used in this article, unless the context requires otherwise:
(A) 'Motor carrier'
means a person who owns, controls, operates, manages, or leases
a commercial motor vehicle, or bus for the transportation
of property or persons in intrastate or interstate commerce
except for scheduled intercity bus service and farm vehicles
using FM tags as allowed by the Department of Motor Vehicles. A
motor carrier is defined further as being a South Carolina-based
International Registration Plan registrant or owning or leasing
real property within this State used directly in the
transportation of freight or persons.
(B) 'Commercial
motor vehicle' means a motor propelled vehicle used for the
transportation of property on a public highway with a
gross vehicle weight of greater than twenty-six thousand
pounds, except for farm vehicles using FM tags as
allowed by the Department of Motor Vehicles.
(C) 'Large
commercial motor vehicle' means a commercial motor vehicle with
a gross vehicle weight of greater than twenty-six thousand
pounds that is registered under the International Registration
Plan or used on a highway for the transportation of
property.
(D)
'Small commercial motor vehicle' means a commercial
motor vehicle with a gross vehicle weight of less than or equal
to twenty-six thousand pounds that is registered under the
International Registration Plan or used on a highway for the
transportation of property.
(C)(E)
'Highway' means all public roads, highways,
streets, and ways in this State, whether within a municipality
or outside of a municipality.
(D)(F)
'Person' means any individual, corporation, firm,
partnership, company or association, and includes a guardian,
trustee, executor, administrator, receiver, conservator, or a
person acting in a fiduciary capacity.
(E)(G)
'Semitrailers' means every vehicle with or without
motive power, other than a pole trailer, designed for carrying
property and for being drawn by a motor vehicle and constructed
so that a part of its weight and of its load rests upon or is
carried by another vehicle.
(F)(H)
'Trailers' means every vehicle with or without
motive power, other than a pole trailer, designed for carrying
property and for being drawn by a motor vehicle and constructed
so that no part of its weight rests upon the towing vehicle.
(G)(I)
'Bus' means every motor vehicle designed for
carrying more than sixteen passengers and used for the
transportation of persons, for compensation, other than a
taxicab or intercity bus.
(J) 'South
Carolina apportionment factor' means the ratio of miles operated
by a fleet of vehicles in South Carolina to the miles operated
by the fleet of vehicles everywhere, which is used to apportion
the registration fees of the fleet under the International
Registration Plan.
Section 12-37-2815. The provisions contained in this article do not apply to small commercial motor vehicles that must be licensed, registered, and pay ad valorem taxes as otherwise provided by law.
Section 12-37-2820.
(A) The Department of
Revenue Motor Vehicles annually shall
assess, equalize, and apportion the valuation of all large
commercial motor vehicles and buses of motor carriers
registered for use in this State under the International
Registration Plan or otherwise pursuant to Section 56-3-190.
The valuation must be based on fair market value for the motor
vehicles and an assessment ratio of nine and one-half percent as
provided by Section 12-43-220(g). Fair market value is
determined by depreciating the gross capitalized cost of each
motor carrier's large commercial motor
vehicle, or bus by an annual percentage
depreciation allowance down to ten percent of the cost as
follows:
(1)
Year One --
.90
(2)
Year Two --
.80
(3)
Year Three --
.65
(4)
Year Four --
.50
(5)
Year Five --
.35
(6)
Year Six --
.25
(7)
Year Seven --
.20
(8)
Year Eight --
.15
(9)
Year Nine --
.10
(B) 'Gross capitalized
cost', as used in this section, means the original cost upon
acquisition for income tax purposes, not to include taxes,
interest, or cab customizing.
Section 12-37-2830. The
value of a motor carrier's large commercial motor
vehicles and buses subject to property
taxes road use fees in this State must be
determined based on the ratio of total mileage operated
within this State during the preceding calendar year to the
total mileage of its fleet operated within and without this
State during the same preceding calendar year
according to the South Carolina apportionment factor for the
fleet of which the commercial vehicle is a part.
Section 12-37-2840.
(A) Motor
carriers must file an annual property tax return with the
Department of Revenue no later than June 30 for the preceding
calendar year and remit one-half of the tax due or the entire
tax due as stated on the return. If the motor carrier fails to
pay either one-half of the tax due or the entire tax due as of
June 30, the department must issue a proposed assessment for the
entire tax to the motor carrier. The tax as shown in the
proposed assessment must be paid in full by cashier's check,
money order, or cash within thirty days of the issuance of the
proposed assessment, or the taxpayer may appeal the proposed
assessment within thirty days using the procedures provided in
subarticle 1, Article 5, Chapter 60 of this title.
(B)(1)
If one-half of the tax is remitted on or
before June 30, the remaining one-half of the tax due must be
paid to the Department of Revenue on or before December 31 of
that year. If the motor carrier fails to remit the remaining
tax due pursuant to this section, the department shall issue a
proposed assessment to the motor carrier.
(2) The tax
shown in the proposed assessment must be paid in full by
cashier's check, money order, or cash or appealed within thirty
days of the issuance of the proposed assessment. The taxpayer
may appeal the proposed assessment using the procedures provided
in subarticle 1, Article 5, Chapter 60 of this title.
(C)
If a motor carrier fails to timely file the return
as required by this section, the department shall issue a
proposed assessment which assumes all mileage of the motor
carrier's fleet was driven within this State. A taxpayer may
appeal this proposed assessment using the procedures provided in
subarticle 1, Article 5, Chapter 60 of this title.
(D)
A twenty-five percent penalty must be added to the
property tax due if the motor carrier fails to file a return or
pay any tax due, including the one-half of the tax due on June
30, as required by this section. The penalty must be applied the
day after the date that the return was due to be filed or the
tax was due to be paid. This penalty is instead of all other
penalties and interest required by law, except those provided in
Section 12-54-44.
(E)
If the motor carrier fails to remit the tax due
within thirty days of receipt of the proposed assessment and the
taxpayer fails to appeal the proposed assessment as provided in
subsection (B), the department shall assess the tax. Tax due
pursuant to this section is subject to the collection procedures
provided in Chapter 54, of this title, except that the penalty
provisions of Section 12-54-43 do not apply A motor
carrier registering a large commercial motor vehicle or bus must
pay the road use fee due on the vehicle at the time and in the
manner the person pays the registration fees on the vehicle
pursuant to Section 56-3-660. A person choosing to pay
registration fees on a large commercial motor vehicle or bus in
quarterly installments pursuant to Section 56-3-660 also must
pay the road use fee on the vehicle in the same quarterly
installments.
Section 12-37-2842.
(A)
The Department of Motor Vehicles, at the time of
first registration by a motor carrier as defined in this
article, shall notify the registrant of the Department of
Revenue's registration and filing requirements and supply the
required registration forms.
(B)
The motor carrier must register with the
Department of Revenue within thirty days following the year in
which the vehicle or bus was first registered for operation in
South Carolina.
(C)
A motor carrier must notify the Department of
Revenue, on forms supplied by the department, of a motor vehicle
or bus that is disposed of before December 31.
Section 12-37-2850.
Beginning on January 1, 2019, the Department of
Revenue Motor Vehicles shall assess
annually the taxes road use fee due
on large commercial motor vehicles and buses based on the
value determined in Section 12-37-2820 and an average millage
for all purposes statewide for the preceding calendar year and
shall publish the average millage for the preceding year by
June 1 July first of each year. The
Department of Revenue, in consultation with the Revenue and
Fiscal Affairs Office, shall calculate the millage to be used to
calculate the road use fee by June first of each year for the
following calendar year. The taxes road
use fee assessed must be paid to the Department of
Revenue no later than December 31 of each year and may
be made in two equal installments Motor Vehicles, in
addition to the registration fees required pursuant to Sections
56-3-660 and 56-3-670, at the time and in the manner that the
registration fees on the vehicle are paid pursuant to Sections
56-3-660 and 56-3-670. Distribution of the
taxes fees paid must be made by the
State Treasurer's Office of the State
Treasurer based on the distribution formula
contained provided in Section
12-37-2870 Sections 12-37-2865 and 12-37-2870.
Section 12-37-2860. (A)
In addition to the property tax
exemptions allowed pursuant to Section 12-37-220, one hundred
percent of the fair market value of semitrailers and trailers as
defined in Section 12-37-2810, and commonly used in combination
with a large commercial motor vehicle, as defined pursuant to
Section 12-37-2810, is exempt from property tax.
(B) Instead
of the any property
taxes tax and the registration
requirements contained provided in
Sections 56-3-110 and 56-3-700 on semitrailers and trailers of
motor carriers as defined in Section 12-37-2810, and commonly
used in combination with a large commercial motor vehicle, a
one-time fee payable to the Department of Motor Vehicles in the
amount of eighty-seven dollars is due
imposed on all semitrailers and trailers currently
registered and subsequently on each semitrailer and trailer
before being placed in service.
(C) The fee
imposed pursuant to subsection (B) and the registration
requirements of this article are in lieu of any local road use
fee, registration fees, or any other vehicle related fee imposed
by a political subdivision of this State on a trailer or
semitrailer.
(B)(D)
Twelve dollars of the one-time fee must be
distributed to the Department of Revenue
Motor Vehicles and may be retained by the Department of
Revenue Motor Vehicles and expended in
budgeted operations to record and administer the fee. The
remaining seventy-five dollars of the fee must be distributed
based on the distribution formula contained
provided in Section Sections
12-37-2865 and 12-37-2870, and must occur by the
fifteenth day of the month following the month in which the fees
are collected.
(C)
The fee required by this section is due on or
before March 31, 1998, for the initial
registration.
(D)(E)
The Department of Motor Vehicles shall design a
permanent tag for display on the exterior of the rear of the
trailer or semitrailer in a conspicuous place.
(F) If the
apportioned registration fees of a large commercial motor
vehicle or bus and the road use fees for large commercial motor
vehicles required under this chapter are equal to or exceeds
four hundred dollars, the fees may be remitted to the Department
of Motor Vehicles quarterly provided that each installment is
made online. A motor carrier who fails to make a quarterly
payment on a timely basis may no longer make installment
payments and must remit to the department the balance of the
fees owed for any previous calendar year before the Department
of Motor Vehicles will renew registration for the current
calendar year. A motor carrier that opts out of installment
payments must make full payment of fees at the time of
registration.
Section 12-37-2865. Seventy-five percent of the revenues from the road use fee assessed pursuant to Section 12-37-2850 and the one-time fee assessed pursuant to Section 12-37-2860 must be distributed by the State Treasurer as provided in Section 12-37-2870. Distributions must be made by the last day of the next month succeeding the month in which the fee is paid. The remaining twenty-five percent must be credited to the Infrastructure Maintenance Trust Fund to be used to finance expansion and improvements to existing mainline interstates.
Section 12-37-2870.
The distribution of the fee revenues required to be
distributed pursuant to Section 12-37-2865(B) for each
county must be determined on the ratio of total federal and
state highway miles within each county during the preceding
calendar year to the total federal and state highway miles
within all counties of this State during the same preceding
calendar year. The county must distribute the revenue from the
payment-in-lieu of taxes received pursuant to this section
within thirty days of its receipt to every governmental entity
levying a property tax in the manner set forth below. For each
governmental entity levying a property tax, the entire assessed
value of the taxable property within its boundaries and the
county area must be multiplied by the millage rate imposed by
the governmental entity. That figure constitutes the numerator
for that governmental entity. The total of the numerators for
all property tax levying entities within the county area
constitutes the denominator. The numerator for each governmental
entity must be divided by the denominator. The resulting
percentage must be multiplied by the payment-in-lieu of
tax fee revenue received pursuant to this
section and that amount distributed to the general fund of the
appropriate governmental entity. The distribution of taxes and
fees paid must be made by the last day of the next month
succeeding the month in which the taxes and fees were paid.
Section 12-37-2880.
(A) In addition to the
property tax exemptions allowed pursuant to Section 12-37-220,
one hundred percent of the fair market value of all large
commercial motor vehicles and buses registered for use in this
State under the International Registration Plan or otherwise
pursuant to Section 56-3-190, is exempt from property tax and is
instead subject to the road use fee imposed pursuant to this
article.
(B) The
ad valorem taxes authorized road use fee
imposed by this article are is in
lieu of all other ad valorem taxes upon
the large commercial motor vehicles
or buses of motor carriers, and any
road use or other vehicle-related fees imposed by a political
subdivision of this State if registered for use in this State
under the International Registration Plan. The
fee-in-lieu of property taxes and registration requirements
authorized by this article are in lieu of all other ad valorem
taxes upon trailers and semitrailers of motor carriers.
Section
12-37-2890. (A)
Upon request by the Department of
Revenue, and after the time period for all appeals of tax due is
exhausted, the Department of Motor Vehicles shall suspend the
driver's license and vehicle registration of a person that fails
to file or pay a motor carrier property tax on a vehicle,
pursuant to this article. The request to suspend must be an
electronic notification from the Department of Revenue to the
Department of Motor Vehicles. Before notification is sent to the
Department of Motor Vehicles, the Department of Revenue shall
notify the delinquent taxpayer by certified letter of the
pending suspension and of the steps necessary to prevent the
suspension from being entered on the taxpayer's driving and
registration records. The department shall allow thirty days for
payment of taxes before notifying the Department of Motor
Vehicles to suspend the driver's license and vehicle
registration.
(B)
Notwithstanding the provisions of Sections
56-1-460 and 56-9-500, a charge of driving under suspension when
the suspension is solely for failure to file or pay a motor
carrier property tax or the reinstatement fee required for the
property tax does not require proof of financial responsibility.
A person is not subject to a custodial arrest solely for being
under suspension pursuant to this section. Upon conviction of a
violation of this section, the taxpayer is subject to:
(1) for a
first offense a fine not to exceed fifty dollars;
(2) for a
second offense a fine not to exceed two hundred fifty dollars;
and
(3) for a
third or subsequent offense under this section, the penalty is a
fine not to exceed five hundred dollars or imprisonment not to
exceed thirty days, or both.
(C)
Notwithstanding the provisions of subsections (A)
and (B) of this section or the provisions of Section 56-1-460, a
charge of driving under suspension issued solely as a result of
this section must be dismissed if the taxpayer provides proof on
the taxpayer's court date that the personal property taxes on
the vehicle which resulted in the charge being issued have been
paid.
(D)
Before the reinstatement of a driver's license or
vehicle registration suspended due to a violation of this
section, a fee of fifty dollars must be paid to the Department
of Motor Vehicles. The Department of Motor Vehicles may retain
revenues generated by payment of the reinstatement fees pursuant
to this section for use in defraying costs associated with
suspension and reinstatement actions pursuant to this section
Fees collected in excess of actual departmental direct costs
related to suspension and reinstatement actions pursuant to this
section must be deposited to the credit of the general fund of
the State at the end of each fiscal year."
B. Section 56-3-376 of the 1976 Code is amended to read:
"Section 56-3-376.
(A) All vehicles except those
vehicles designated in Section 56-3-780 are designated as
distinct classifications and must be assigned an annual
registration period as follows:
(1)
Classification (1). Vehicles for which the biennial
registration fee is one-hundred sixty dollars or more. The
Department of Motor Vehicles may register and license a vehicle
for which the biennial registration fee is one-hundred sixty
dollars or more or for a semiannual or one-half year upon
application to the department by the owner and the payment of
one-fourth of the specified biennial fee. Biennial registrations
and licenses expire at midnight on the last day of the
twenty-fourth month for the period for which they were issued.
Semiannual or half-year registrations and licenses expire at
midnight of the sixth month for the period for which they were
issued and no person shall drive, move, or operate a vehicle
upon a highway after the expiration of the registration and
license until the vehicle is registered and licensed for the
then current period. Trucks, truck tractors, or road tractors
with an empty or unloaded weight of over five thousand pounds or
less, or gross vehicle weight of eight thousand pounds or less
also must be placed in this classification but may not be
registered for less than a full biennial period.
(2)
Classification (2). Other vehicles. All other
vehicles except those vehicles described in classification (1)
and (3) of this section are assigned a staggered biennial
registration which expires on the last day of the month for the
period for which they were issued.
(3)
Classification (3).
Large commercial motor vehicles and buses registered by
motor carriers, as defined in Section 12-37-2810, are assigned a
staggered annual registration which expires on the last day of
the month for the period for which they were issued.
(B)
Notwithstanding the registration periods provided in this
section, upon appropriate notice, the department may revise the
established renewal dates to allow renewals to be assigned an
expiration date pursuant to a staggered monthly basis."
C. Section 56-3-120(5) of the 1976 Code is amended to read:
"(5) a trailer or
semitrailer of a motor carrier commonly used
in combination with a large commercial motor vehicle, as
defined in Section 12-37-2810, for which trailer or
semitrailer the fee-in-lieu of taxes and
registration requirements has been paid fee imposed
pursuant to Section 12-37-2860 is paid and applicable
registration requirements provided pursuant to Article 23,
Chapter 37, Title 12, are met, and a distinctive permanent
plate has been issued pursuant to Section 12-37-2860."
D. Section 56-3-610 of the 1976 Code is amended to read:
"Section 56-3-610.
(A) Except as provided in
subsection (B), the owner of every motor vehicle, trailer,
semitrailer, pole trailer, and special mobile equipment vehicle
required to be registered and licensed under this chapter shall
pay to the Department of Motor Vehicles at the time of
registering and licensing the vehicle and biennially after that
time registration and license fees as set forth in this
article.
(B) A large
commercial motor vehicle or bus on which is imposed the road use
fee provided pursuant to Article 23, Chapter 37, Title 12 is
required to be registered and licensed annually pursuant to this
chapter and the scheduled fees adjusted as provided pursuant to
Section 56-3-660(E)."
E. Section 56-3-660(A) of the 1976 Code is amended to read:
"Section 56-3-660.
(A) The determination of gross vehicle
weight to register and license self-propelled property carrying
vehicles is the empty weight of the vehicle or combination of
vehicles and the heaviest load to be transported by the vehicle
or combination of vehicles as declared by the registered owner.
All determinations of weight must be made in units of one
thousand pounds or major fraction of one thousand pounds. The
declared gross vehicle weight applies to all self-propelled
property carrying vehicles operating in tandem with trailers or
semitrailers except that the gross weight of a trailer or
semitrailer is not required to be included when the operation is
to be in tandem with a self-propelled property carrying vehicle
licensed for six thousand pounds or less gross weight, and the
gross vehicle weight of the combination does not exceed nine
thousand pounds. The Department of Motor Vehicles may register
and license a vehicle of this classification
small commercial motor vehicle, as defined in Section
12-37-2810, for which the biennial registration and license
fee is one-hundred and sixty dollars or more for an annual or
one-year period beginning on April first and ending on March
thirty-first of the next year upon application to the department
by the owner and the payment of one-half the specified biennial
fee or for a semiannual or one-half year beginning on April
first and ending on September thirtieth of the same year upon
application to the department by the owner and the payment of
the appropriate fees. The registration and license fee for
small commercial motor vehicles in this
classification which are registered for the remaining
twenty-four months or less of the twenty-four month biennial
period or for the eleven months or less of the twelve-month year
ending on March thirty-first or the remaining five months or
less for the one-half period ending on September thirtieth is
the proportionate part of the specified biennial fee for the
remainder of the twenty-four month period or year or one-half
year based on one twenty-fourth of the specified
twenty-four-month fee for each month or part of a month
remaining in the biennial registration period or license year or
one-half year. No An proportionate fee
may not be reduced lower than ten dollars. A person
making application for a registration and license for a motor
vehicle of this classification shall declare the true unloaded
or empty weight of the vehicle."
F. Section 56-3-660 of the 1976 Code is amended by adding an appropriately lettered subsection to read:
"( ) Fees for licensing and registration, and fees imposed pursuant to Article 23, Chapter 37, Title 12, may be credited or prorated as prescribed by the Department of Motor Vehicles."
G. Section 56-3-660(E) of the 1976 Code is amended to read:
"(E) The
department may register an apportionable a
large commercial motor vehicle, as defined in Section
12-37-2810, for the payment of one-half of this State's
portion of the license and road fee for a vehicle whose
portion of the license and road fee owed to this State
exceeds eight four hundred dollars. The
department may require any information necessary to complete the
transaction."
H. Section 58-23-620 of the 1976 Code is amended to read:
"Section 58-23-620.
(A) No city,
town, A municipality or county in this State
shall may not impose a license fee or
license tax upon a holder of a certificate A or a certificate B,
and no city, town, a municipality or
county shall may not impose a license
fee or license tax on the holder of a certificate E or a
certificate F, Certificate of Compliance, or a common or
contract motor carrier of property, except the city or
town municipality of such
the carrier's residence or the location of
his the carrier's principal place of
business. However, the fee required of a holder of a certificate
C is in addition to any license tax or license fee charged by a
municipality.
(B) If a
municipality or county imposes a license fee or license tax
pursuant to subsection (A), the fee or tax in the case of any
certificate holder or common or contract motor carrier of
property which operates its vehicles both within and without
this State, must be apportioned in the ratio that the miles
traveled by the vehicles operated by the certificate holder in
this State bears to miles traveled by those vehicles in all
states."
I. Article 21, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-2600. Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses."
J. Section 12-37-2610 of the 1976 Code, as last amended by Act 87 of 2015, is further amended to read:
"Section 12-37-2610.
The tax year for licensed motor vehicles begins with the
last day of the month in which a registration required by
Section 56-3-110 is issued and ends on the last day of the month
in which the registration expires or is due to expire.
No A registration may not be
issued for motor vehicles until the ad valorem tax is paid for
the year for which the registration is to be issued.
Motor vehicles registered under the International
Registration Plan may pay ad valorem property taxes on a
semiannual basis Large commercial motor vehicles and
buses, as defined in Section 12-37-2810, must pay road use fees
pursuant to Article 23, Chapter 37, Title 12 in lieu of ad
valorem property taxes. The provisions of this section do
not apply to the transfer of motor vehicle registrations as
specified in Section 12-37-2675 or to sales of motor vehicles by
a licensed motor vehicle dealer. Notice of the sales must be
furnished to the Department of Motor Vehicles by the dealer,
along with other documents necessary for the registration and
licensing of the vehicle concerned. The notice must be received
by the Department of Motor Vehicles as a prerequisite to the
registration and licensing of the vehicle and must include the
name and address of the purchaser, the vehicle identification
number, and the year and model of the vehicle. The notice must
be an original and one copy, and the copy must be provided by
the department to the auditor of the county in which the vehicle
is taxable. All ad valorem taxes on a vehicle are due and
payable one hundred twenty days from the date of purchase. The
notice and the time in which to pay the tax applies to motor
vehicles that are serviced and delivered by a licensed motor
vehicle dealer for the benefit of an out-of-state dealer."
K. The first paragraph of Section 12-37-2650 of the 1976 Code is amended to read:
"The auditor shall prepare a tax
notice of all vehicles owned by the same person and licensed at
the same time for each tax year within the two-year licensing
period. A notice must describe the motor vehicle by name, model,
and identification number. The notice must set forth the
assessed value of the vehicle, the millage, the taxes due on
each vehicle, and the license period or tax year. The notice
must be delivered to the county treasurer who must collect or
receive payment of the taxes. One copy of the notice must be in
the form of a bill or statement for the taxes due on the motor
vehicle and, when practical, the treasurer shall mail that copy
to the owner or person having control of the vehicle. When the
tax and all other charges included on the tax bill have been
paid, the treasurer shall issue the taxpayer a paid receipt. The
receipt or a copy may be delivered by the taxpayer to the
Department of Motor Vehicles with the application for the motor
vehicle registration. A record of the payment of the tax must be
retained by the treasurer. The auditor shall maintain a separate
duplicate for motor vehicles. No A
registration may not be issued by the Department of Motor
Vehicles unless the application is accompanied by the receipt, a
copy of the notification required by Section 12-37-2610 or
notice from the county treasurer, by other means satisfactory to
the Department of Motor Vehicles, of payment of the tax.
Motor vehicles registered under the International
Registration Plan may pay ad valorem property taxes on a
semiannual basis, and a proportional receipt must be issued by
the treasurer subject to penalties in Section
12-37-2730. Large commercial motor vehicles and
buses, as defined in Section 12-37-2810, must pay road use fees
pursuant to Article 23, Chapter 37, Title 12 in lieu of ad
valorem property taxes. The treasurer, tax collector, or
other official charged with the collection of ad valorem
property taxes in each county may delegate the collection of
motor vehicle taxes to banks or banking institutions, if each
institution assigns, hypothecates, or pledges to the county, as
security for the collection, federal funds or federal, state, or
municipal securities in an amount adequate to prevent any loss
to the county from any cause. Each institution shall remit the
taxes collected daily to the county official charged with the
collections. The receipt given to the taxpayer, in addition to
the information required in this section and by Section
12-45-70, must contain the name and office of the treasurer or
tax collector of the county and must also show the name of the
banking institution to which payment was made."
L. (1) Notwithstanding
any provision to the contrary within this SECTION, a person who
registers a vehicle for use in this State pursuant to Article
23, Chapter 37, Title 12, as amended by this act, must register
his vehicle during calendar year 2019 and is required to pay the
road fees calculated based on the fair market value of the
vehicle as specified in Sections 12-37-2820 and 12-37-2850 at
the time the vehicle's registration fees are paid.
(2)
Notwithstanding the provisions in Section 12-37-2865(B)
and (C), as contained in this SECTION, to the contrary, during
calendar year 2019 the first four hundred thousand dollars of
fee revenue collected pursuant to Section 12-37-2865 must be
retained by the Department of Motor Vehicles to defray
programming costs.
(3)
The initial millage required by Section 12-37-2850 must be
calculated on or before June 1, 2018.
M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018.
SECTION 10. A. Section 57-1-310 through Section 57-1-330 of the 1976 Code, as last amended by Act 275 of 2016, are further amended to read:
"Section 57-1-310.
(A) The congressional districts of this State are
constituted and created Department of Transportation Districts
of the State, designated by numbers corresponding to the numbers
of the respective congressional districts. The Commission of the
Department of Transportation shall be composed of one member
from each transportation district and one member from the State
at large, all appointed by the Governor, upon the advice and
consent of the Senate General
Assembly, subject to the provisions of Section
57-1-325. In making appointments to the commission, the
Governor shall take into account race, gender, and other
demographic factors, such as residence in rural or urban areas,
so as to represent, to the greatest extent possible, all
segments of the population of the State; however, consideration
of these factors in making an appointment in no way creates a
cause of action or basis for an employee grievance for a person
appointed or for a person who fails to be appointed.
(B) The at-large appointment made
by the Governor must be transmitted to the Joint Transportation
Review Committee.
(C) The qualifications
that each commission member must possess, include, but are not
limited to:
(1) a baccalaureate or
more advanced degree from:
(a) a recognized
institution of higher learning requiring face-to-face contact
between its students and instructors prior to completion of the
academic program;
(b) an institution of
higher learning that has been accredited by a regional or
national accrediting body; or
(c) an institution of
higher learning chartered before 1962; or
(2) a background of at
least five years in any combination of the following fields of
expertise:
(a)
transportation;
(b) construction;
(c) finance;
(d) law;
(e) environmental
issues;
(f) management; or
(g) engineering.
(D) A member of the General Assembly or
member of his immediate family may not be appointed to the
commission while the member is serving in the General Assembly;
nor shall a member of the General Assembly or a member of his
immediate family be appointed to the commission for a period of
four years after the member either:
(1) ceases to be a
member of the General Assembly; or
(2) fails to file for
election to the General Assembly in accordance with Section
7-11-15.
Section 57-1-320. A county within a Department of Transportation district may not have a resident commission member for more than eight consecutive years and in no event shall any two persons from the same county serve as a commission member simultaneously.
Section 57-1-325.
(A) The Governor shall submit his
transportation district appointees to the Senate and the House
of Representatives for referral to the appropriate legislative
delegation. Legislative delegation for these purposes means
legislators residing in the congressional district corresponding
to the transportation district of the appointee.
(B) Upon receipt of a
referral, the legislative delegation shall meet to approve or
disapprove the Governor's appointee. The legislative delegation
shall report its findings to the House of Representatives, the
Senate, and the Governor. If the legislative delegation approves
the Governor's appointee, the appointment shall be referred to
the Joint Transportation Review Committee. If the delegation
disapproves the appointee, the Governor shall make another
appointment. If the legislative delegation fails to approve of
the Governor's appointee within forty-five days of the
appointee's referral to the delegation, the appointee is deemed
to have been disapproved.
Section 57-1-330. (A)
All commission members are appointed to a term of office of four
years which expires on February fifteenth of the appropriate
year. However, a commission member may not serve more than two
consecutive terms, and may not serve more than twelve years,
regardless of when the term was served. Commissioners shall
continue to serve until their successors are appointed and
confirmed, provided that a commissioner only may serve in a
hold-over capacity for a period not to exceed six months. Any
vacancy occurring in the office of commissioner shall be filled
by appointment in the manner provided in this article for the
unexpired term only. Except for the at-large member, a person is
not eligible to serve as a commission member who is not a
resident of that district at the time of his appointment.
Failure by such commission member to maintain residency in the
district for which he is appointed shall result in the
forfeiture of his office.
(B) The at-large commission member may be
appointed from any county in the State unless another commission
member is serving from that county. Failure by the at-large
commission member to maintain residence in the State shall
result in a forfeiture of his office.
Commission members may be removed
from office at the discretion of the Governor subject to the
prior approval of the appropriate legislative delegation.
B. Section 57-1-410 of the 1976 Code, as last amended by Act 275 of 2016, is amended further to read:
"Section 57-1-410.
The commission shall appoint, with the advice and consent
of the Senate General Assembly, a
Secretary of Transportation who shall serve at the pleasure of
the commission. A person appointed to this position shall
possess practical and successful business and executive ability
and be knowledgeable in the field of transportation. The
Secretary of Transportation shall receive such compensation as
may be established under the provisions of Section 8-11-160 and
for which funds have been authorized in the general
appropriations act."
C. Article 7, Chapter 1, Title 57 of the 1976 Code is repealed.
D. (A) This SECTION
takes effect July 1, 2017, except that the members of the
Commission of the Department of Transportation serving on June
30, 2017, shall continue to serve until their current term
expires, and until their successor is appointed and confirmed.
If a vacancy occurs in the seat of a member serving on June 30,
2017, before the member's term otherwise expires, the vacancy
must be filled in the manner specified in Chapter 1, Title 57 of
the 1976 Code, as amended by this act, and the member filling
the vacancy shall serve until the term expires. The members
serving on June 30, 2017, if otherwise eligible, may be
reappointed pursuant to Section 57-1-310, as amended by this
act.
(B) The provisions of
Section 57-1-410, as amended by this act, only apply to a
Secretary of Transportation appointed after July 1, 2017.
SECTION 11. The General
Assembly finds that all the provisions contained in this act
relate to one subject as required by Section 17, Article III of
the South Carolina Constitution in that each provision relates
directly to or in conjunction with other sections to the subject
of infrastructure financing and oversight.
The General Assembly further finds that a common purpose or
relationship exists among the sections, representing a potential
plurality but not disunity of topics, notwithstanding that
reasonable minds might differ in identifying more than one topic
contained in the act.
SECTION 12. The repeal or amendment by this act of any law, whether temporary or permanent or civil or criminal, does not affect pending actions, rights, duties, or liabilities founded thereon, or alter, discharge, release or extinguish any penalty, forfeiture, or liability incurred under the repealed or amended law, unless the repealed or amended provision shall so expressly provide. After the effective date of this act, all laws repealed or amended by this act must be taken and treated as remaining in full force and effect for the purpose of sustaining any pending or vested right, civil action, special proceeding, criminal prosecution, or appeal existing as of the effective date of this act, and for the enforcement of rights, duties, penalties, forfeitures, and liabilities as they stood under the repealed or amended laws.
SECTION 13. If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
SECTION 14. Except where specified otherwise, this act takes effect July 1, 2017. /
Renumber sections to conform.
Amend title to conform.