Senator Campsen proposes the following amendment (SFGF-3858.BC0002S):

Amend the bill, as and if amended, SECTION 1, Section 50-23-30, by adding a subsection to read:

 (A) The following are not required to be titled:
  (1) Watercraft watercraft documented by the United States Coast Guard or its predecessor or successor agency;
  (2) outboard motors for watercraft;
  (3) watercraft propelled exclusively by human power; and
  (4) water skis, aquaplanes, surfboards, windsurfers, and similar devices, and those watercraft propelled exclusively by human power, and an outboard motor of the watercraft are not required to be titled.

Amend the bill further, SECTION 1, by striking Section 50-23-110(B) and inserting:

 (b)(B) No manufacturer, importer, dealer, or other person shall sell or otherwise dispose of a new watercraft or outboard motor to a dealer without delivering to the dealer a manufacturer's or importer's statement of origin.

Amend the bill further, SECTION 1, by striking Section 50-23-130(A) and inserting:

(A) If the ownership of a watercraft or outboard motor is transferred by operation of law, such as by inheritance, Transfer on Death, devise or bequest, order in bankruptcy, insolvency, replevin, or execution sale, or satisfaction of mechanic's lien, or repossession upon default in performance of the terms of a security agreement, the transferee shall, except as provided in subsection (b)(B), promptly mail or deliver to the department:
  (1) his application for a new certificate of title, or outboard motor registration, as applicable, upon the appropriate form prescribed and furnished by the department and accompanied by the required fee; and
  (2) the last certificate of title, if available, or the manufacturer's or importer's statement of origin, or, last outboard motor registration, or, if that is not possible, other satisfactory proof of the transfer of ownership, and his application for a new certificate of title accompanied by the required fee, and upon the appropriate form or forms prescribed and furnished by the department.

Amend the bill further, SECTION 1, Section 50-23-290, by striking the first undesignated paragraph and inserting:

 Any person coming into possession of a watercraft or outboard motor without proper proof of ownership must apply to the department for a title, or outboard motor registration, as applicable, using the form prescribed by the department. The application must be supported by an affidavit setting forth the circumstances under which the watercraft or outboard motor was acquired. The applicant must attempt to notify the last known titled or registered owner and any lienholder of record by certified mail of the application. The applicant must provide the department with proof of mailing.

Amend the bill further, SECTION 2, by striking Section 50-23-345(A) and inserting:

 (A) A transferee shall utilize the temporary certificate of number on the department's application form as a temporary certificate of number to permit the use of watercraft while applications for certificates of number are processed. Temporary certificates of number apply to new and previously owned watercraft. A temporary certificate is valid for not more than sixty days from the date of purchase. No temporary certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued.

Amend the bill further, SECTION 8, by striking Section 50-23-430 and inserting:

 Section 50-23-430. Any outboard motor of at least five horsepower, or its equivalent, held or principally used in this State must be registered with the department. An owner of an outboard motor registered in this State must notify the department within thirty days if ownership is transferred to another person, entity, or transferred out of state or otherwise disposed.

Amend the bill further, SECTION 8, by striking Section 50-23-440(A)(1) and inserting:

  (1) covered by a federally approved watercraft numbering system of another state. However, this vessel must not be held or used in this State for more than sixty consecutive days;

Amend the bill further, SECTION 8, by striking Section 50-23-450(A) and inserting:

 (A) Every person who acquires an outboard motor required to be registered under this article shall register with the department within thirty days of the date of acquisition. The registration must be completed on forms required by the department. The fee for registration is ten dollars. The registration must be signed by the person who acquires the watercraft or outboard motor and must contain:
  (1) the applicant's name, domiciled address including the county, date of birth, and the county where the outboard motor is principally located, state issued identification number, and state of issue;
  (2) its make, model, and horsepower, and manufacturer's serial number, whether the outboard motor is new or used;
  (3) the date of acquisition by the applicant, the name and address of the person from whom the outboard motor was acquired; and
  (4) a bill of sale.

Amend the bill further, SECTION 8, by striking Section 50-23-450(D) and inserting:

 (D) If a dealer buys or acquires an outboard motor for resale and the outboard motor is already covered by a registration, the dealer need not send the registration until the watercraft or outboard motor is transferred.

Amend the bill further, SECTION 8, by striking Section 50-23-460(B)(3) and inserting:

  (3) The department may not charge counties for online access network fees for watercraft and owneroutboard motor registration information.

Amend the bill further, by adding appropriately numbered SECTIONS to read:

SECTION X. Section 50-23-320(A)(2) of the S.C. Code is amended to read:

 (2) covered by a federally approved numbering system of another state. However, this vessel must not be held or used in this State for more than sixty consecutive days;

SECTION X. Section 50-21-10(17) of the S.C. Code is amended to read:

 (17) "Outboard motor" means a combustion engine or electric propulsion system, which that is used to propel a watercraft and which that is detachable from the watercraft as a unit. No outboard motor of less than five horsepower or its equivalent is required to be titled under this chapter.

SECTION X. Section 12-37-220(B)(38) of the S.C. Code is amended to read:

 (38)(a) watercraft and motors whichthat havehas an assessment of not more than fifty dollars;
   (b) By ordinance, a governing body of a county may exempt from the property tax, forty-two and 75/100 percent of the fair market value of a watercraft and its motor. This exemption for a watercraft motor applies whether the motor is located in, attached to, or detached from the watercraft. This exemption does not apply to a boat or watercraft classified for property tax purposes as a primary or secondary residence pursuant to Section 12-37-224;

SECTION X. Section 12-37-714 of the S.C. Code is amended to read:

 Section 12-37-714. In addition to any other provisions of law subjecting boats and boat motors to property tax in this State:
 (1) A boat, including its motor if separately taxed, used in interstate commerce having a tax situs in this State and at least one other state is subject to property tax in this State. The value of such a boat must be determined based on the fair market value of the boat multiplied by a fraction representing the number of days present in this State. The fraction is determined by dividing the number of days the boat was present in this State by three hundred sixty-five days. A boat used in interstate commerce must be physically present in this State for thirty days in the aggregate in a property tax year to become subject to ad valorem taxation.
 (2) A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for sixty consecutive days or for ninety days in the aggregate in a property tax year. Upon an ordinance passed by the local governing body, a county may subject a boat, including its motor if the motor is separately taxed, to property tax if it is within this State for ninety days in the aggregate, regardless of the number of consecutive days. Also, upon an ordinance passed by the local governing body, a county may increase the number of days in the aggregate a boat, including its motor if the motor is taxed separately, must be in this State to be subject to property tax to one hundred eighty days in a property tax year, regardless of the number of consecutive days. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State.
 (3) When a boat, or motor if separately taxed, is subject to a written contract for repairs and located in a marine repair facility in this State, the time periods provided pursuant to items (1) and (2) of this section are tolled.

SECTION X. Section 12-37-3200 of the S.C. Code is amended to read:

 Section 12-37-3200. The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12-37-714 begins with the last day of the month in which a certificate of number required by Section 50-23-370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.

SECTION X. Section 12-37-3220 of the S.C. Code is amended to read:

 Section 12-37-3220. When a boat, boat motor, or watercraft is first taxable in a county, the owner shall make a property tax return prior to submitting the application for and issuance of number and certificate as referenced in Section 50-23-340. The return must be made to the auditor of the county in which the owner resides. The return must be signed under oath and must set forth the county, school district, special or tax district, and municipality in which the boat, boat motor, or watercraft is principally located.

SECTION X. Section 12-37-3230 of the S.C. Code is amended to read:

 Section 12-37-3230. The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property. A boat or watercraft, and any outboard motor affixed to a boat or watercraft, must be assessed as a single unit, provided that a boat or watercraft only powered by an outboard motor of less than five horsepower, or its equivalent, must be assessed only on the value of the hull of the boat or watercraft.

SECTION X. Section 12-37-3240 of the S.C. Code is amended to read:

 Section 12-37-3240. The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).

Renumber sections to conform.

Amend title to conform.