South Carolina Legislature




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Session 113 - (1999-2000)Printer Friendly
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H 4086 General Bill, By Kelley, Allison, Altman, Bales, Barfield, Barrett, Bowers, G.A. Brown, T. Brown, Campsen, Carnell, Cato, Chellis, Clyburn, Cooper, Cotty, Dantzler, Davenport, Edge, Emory, Gilham, Gourdine, Hamilton, Harrell, Haskins, Hayes, Inabinett, Jennings, Keegan, Lanford, Leach, Limehouse, Littlejohn, Martin, McGee, J.H. Neal, Ott, Riser, Rodgers, Sandifer, Seithel, J. Smith, R. Smith, Stille, Taylor, Townsend, Tripp, Wilder, Witherspoon, Woodrum, Harvin and Miller
Similar (S 0844)
Summary: Alcohol and alcoholic beverages, liquors; sales tax on when sold by the drink; Taxation, Minibottles
    A BILL TO AMEND CHAPTER 36, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAXES, BY ADDING SECTION 12-36-925, SO AS TO PROVIDE FOR A SALES TAX ON THE GROSS PROCEEDS OF THE SALE OF ALCOHOLIC BEVERAGES BY THE DRINK; TO AMEND SECTION 6-27-40, AS AMENDED, RELATING TO DISTRIBUTIONS FROM THE LOCAL GOVERNMENT FUND, SO AS TO REVISE THE AMOUNT OF THE DISTRIBUTION TO COUNTIES THAT MUST BE USED FOR ALCOHOL EDUCATION AND ALCOHOLISM AND DRUG REHABILITATION; TO AMEND SECTION 61-6-20, RELATING TO THE DEFINITIONS USED IN THE ALCOHOLIC BEVERAGE CONTROL ACT, SO AS TO PROVIDE A DEFINITION OF "ALCOHOLIC LIQUOR BY THE DRINK"; TO AMEND SECTION 61-6-700, RELATING TO ESTABLISHMENTS WHICH USE ALCOHOLIC BEVERAGES SOLELY IN THE PREPARATION OF FOODS TO BE SERVED BY THE ESTABLISHMENTS, SO AS TO DELETE THE REFERENCE TO MINIBOTTLES; TO AMEND SECTION 61-6-1600, RELATING TO NONPROFIT ORGANIZATIONS BEING LICENSED TO SELL ALCOHOLIC LIQUORS IN MINIBOTTLES SO AS TO ALSO AUTHORIZE THE SALE OF ALCOHOLIC LIQUORS BY THE DRINK; TO AMEND SECTION 61-6-1610, RELATING TO BUSINESS ESTABLISHMENTS LICENSED TO SELL ALCOHOLIC LIQUORS IN MINIBOTTLES, SO AS TO ALSO AUTHORIZE THE SALE OF ALCOHOLIC LIQUORS BY THE DRINK AND TO MAKE CONFORMING CHANGES; TO AMEND SECTION 61-6-1620, RELATING TO RESTRICTIONS ON MINIBOTTLE LICENSEES SO AS TO DELETE THE RESTRICTIONS AND TO AUTHORIZE THE POSSESSION AND CONSUMPTION OF ALCOHOLIC LIQUORS IN CONTAINERS OTHER THAN MINIBOTTLES ON LICENSED PREMISES; TO AMEND SECTION 61-6-1825, RELATING TO THE PROCEDURES TO PROTEST THE ISSUANCE OR RENEWAL OF A MINIBOTTLE LICENSE, SO AS TO DELETE THE TERM "MINIBOTTLE" AND TO MAKE THE PROCEDURES APPLY TO ANY BIENNIAL LICENSE FOR ON-PREMISES CONSUMPTION; TO AMEND SECTION 61-6-2000, AND SECTION 61-6-2005, AS AMENDED, RELATING TO TEMPORARY PERMITS FOR NONPROFIT ORGANIZATIONS, SO AS TO PROVIDE THAT THE LICENSE AUTHORIZES THE SALE OF ALCOHOLIC LIQUORS IN MINIBOTTLES OR BY THE DRINK; TO AMEND SECTION 61-6-2010, AS AMENDED, RELATING TO TEMPORARY PERMITS AUTHORIZED THROUGH A REFERENDUM, SO AS TO REMOVE THE REFERENCES TO ALCOHOLIC LIQUORS "IN SEALED CONTAINERS OF TWO OUNCES OR LESS"; TO AMEND SECTION 61-6-2200, RELATING TO THE AGE OF THE SERVER OF ALCOHOLIC LIQUORS IN ON-PREMISES ESTABLISHMENTS, SO AS TO PROVIDE THE SERVER, WHO IS EIGHTEEN YEARS OF AGE OR OLDER, ALSO MAY SERVE ALCOHOLIC LIQUORS BY THE DRINK AS WELL AS IN MINIBOTTLES; TO AMEND SECTION 61-6-2600, RELATING TO THE PENALTIES FOR VIOLATING ARTICLE 5, CHAPTER 6 OF TITLE 61, CONCERNING THE REGULATION OF ALCOHOLIC LIQUORS IN MINIBOTTLES, SO AS TO REMOVE THE REFERENCE TO MINIBOTTLES AND TO PROVIDE THAT A PERSON WHO ACTS TO AVOID THE PAYMENT OF THE SALES TAX ON THE SERVING OF ALCOHOLIC BEVERAGES BY THE DRINK IS SUBJECT TO THE PENALTIES OF THIS SECTION; TO REPEAL SECTION 12-33-245, RELATING TO THE TWENTY-FIVE CENTS EXCISE TAX ON MINIBOTTLES.
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05/12/99House Introduced and read first time HJ-13
05/12/99House Referred to Committee on Ways and Means HJ-15
04/19/00House Committee report: Majority favorable with amend., minority unfavorable Ways and Means HJ-20
05/24/00House Debate adjourned until Thursday, June 1, 2000 HJ-77



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