H 4853 General Bill, By Koon and Sharpe

Similar(S 1174)
 A BILL TO AMEND SECTION 46-25-810, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE INSPECTION TAX ON COMMERCIAL FERTILIZER PAID TO THE
 STATE TREASURER, SO AS TO HAVE THE TAX PAID TO THE DIVISION OF REGULATORY AND
 PUBLIC SERVICE PROGRAMS, CLEMSON UNIVERSITY, INSTEAD OF THE TREASURER AND TO
 REPEAL SECTION 59-119-130 RELATING TO THE PRIVILEGE TAX ON FERTILIZER PAID TO
 THE STATE TREASURER, SUBJECT TO THE ORDER OF THE BOARD OF TRUSTEES OF CLEMSON
 UNIVERSITY.

   03/05/02  House  Introduced and read first time HJ-15
   03/05/02  House  Referred to Committee on Ways and Means HJ-15

TO AMEND SECTION 46-25-810, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE INSPECTION TAX ON COMMERCIAL FERTILIZER PAID TO THE STATE TREASURER, SO AS TO HAVE THE TAX PAID TO THE DIVISION OF REGULATORY AND PUBLIC SERVICE PROGRAMS, CLEMSON UNIVERSITY, INSTEAD OF THE TREASURER AND TO REPEAL SECTION 59-119-130 RELATING TO THE PRIVILEGE TAX ON FERTILIZER PAID TO THE STATE TREASURER, SUBJECT TO THE ORDER OF THE BOARD OF TRUSTEES OF CLEMSON UNIVERSITY.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 46-25-810 of the 1976 Code, as last amended by Act 388 of 1992, is further amended to read:

    "Section 46-25-810.    For the purpose of carrying out the provisions of this chapter, all registrants or guarantors who distribute or sell any commercial fertilizer in South Carolina shall pay to the State Treasurer division an inspection tax of twenty-five cents for each ton of commercial fertilizer sold. A report of tonnage shall be is due and the inspection tax payable monthly on the fifteenth day of the following month covering tonnage of commercial fertilizer sold during the preceding month by the registrant or guarantor transacting, distributing, or selling to a nonregistrant. If the tonnage report is not filed and the payment of inspection taxes is not made within fifteen days after the date due, a collection fee amounting to ten per cent of the amount due shall must be assessed against the guarantor, and the amount of fees due shall constitute constitutes a debt and become the basis of a judgment against the guarantor. If the tonnage report is not filed and the payment of the inspection tax and collection fee is not made within thirty days after the date due, or if the report be false, fifteen days after due written notice and opportunity for hearing have been given, the commission may cancel the registration of commercial fertilizer registered by the delinquent guarantor."

SECTION    2.    Section 59-119-130 of the 1976 Code is repealed.

SECTION    3.    This act takes effect upon approval by the Governor.