H*5078(Rat #0282, Act #0250 of 2016)  General Bill, By White and Cobb-Hunter

Similar(S 683)
 AN ACT TO AMEND SECTION 4-10-10, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO VARIOUS LOCAL SALES AND USE TAXES, SO AS TO DEFINE "GENERAL
 ELECTION"; TO AMEND SECTION 4-10-330, RELATING TO THE CAPITAL PROJECTS SALES
 TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE ON APRIL THIRTIETH OF AN
 ODD- OR EVEN-NUMBERED YEAR AND TO SPECIFY CERTAIN REFERENDUM PUBLICATION
 REQUIREMENTS; AND TO AMEND SECTION 4-10-340, AS AMENDED, RELATING TO THE
 CAPITAL PROJECTS SALES TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE
 ON APRIL THIRTIETH OF AN ODD- OR EVEN-NUMBERED YEAR. - ratified title

   03/09/16  House  Introduced and read first time (House Journal-page 33)
   03/09/16  House  Referred to Committee on Ways and Means
                     (House Journal-page 33)
   04/14/16  House  Member(s) request name added as sponsor: Cobb-Hunter
   04/20/16  House  Committee report: Favorable with amendment Ways
                     and Means (House Journal-page 354)
   04/26/16  House  Amended (House Journal-page 115)
   04/26/16  House  Read second time (House Journal-page 115)
   04/26/16  House  Roll call Yeas-94  Nays-0 (House Journal-page 115)
   04/27/16  House  Read third time and sent to Senate
                     (House Journal-page 17)
   04/28/16  Senate Introduced and read first time (Senate Journal-page 16)
   04/28/16  Senate Referred to Committee on Finance
                     (Senate Journal-page 16)
   05/18/16  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 19)
   05/31/16  Senate Committee Amendment Adopted (Senate Journal-page 38)
   05/31/16  Senate Read second time (Senate Journal-page 38)
   05/31/16  Senate Roll call Ayes-38  Nays-4 (Senate Journal-page 38)
   06/01/16         Scrivener's error corrected
   06/01/16  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 36)
   06/02/16  House  Concurred in Senate amendment and enrolled
                     (House Journal-page 29)
   06/02/16  House  Roll call Yeas-106  Nays-0 (House Journal-page 29)
   06/02/16         Ratified R 282
   06/06/16         Signed By Governor
   06/13/16         Effective date 6/06/16
   06/14/16         Act No. 250

(A250, R282, H5078)

AN ACT TO AMEND SECTION 4-10-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VARIOUS LOCAL SALES AND USE TAXES, SO AS TO DEFINE "GENERAL ELECTION"; TO AMEND SECTION 4-10-330, RELATING TO THE CAPITAL PROJECTS SALES TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE ON APRIL THIRTIETH OF AN ODD- OR EVEN-NUMBERED YEAR AND TO SPECIFY CERTAIN REFERENDUM PUBLICATION REQUIREMENTS; AND TO AMEND SECTION 4-10-340, AS AMENDED, RELATING TO THE CAPITAL PROJECTS SALES TAX ACT, SO AS TO PROVIDE THAT THE TAX MUST TERMINATE ON APRIL THIRTIETH OF AN ODD- OR EVEN-NUMBERED YEAR.

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

Definition

SECTION    1.    Section 4-10-10 of the 1976 Code, as added by Act 317 of 1990, is amended by adding an appropriately numbered item to read:

"( )    'General election' means the Tuesday following the first Monday in November in any year."

Conforming change

SECTION    2.    Section 4-10-330(A)(2) of the 1976 Code, as last amended by Act 49 of 2009, is further amended to read:

"(2)    the maximum time, in two-year increments not to exceed eight years from the date of imposition, or in the case of a reimposed tax, a period ending on April thirtieth, not to exceed seven years, for which the tax may be imposed;"

Conforming change

SECTION    3.    Section 4-10-340(A) of the 1976 Code, as last amended by Act 49 of 2009, is further amended to read:

"(A)    If the sales and use tax is approved in the referendum, the tax is imposed on the first of May following the date of the referendum. If the reimposition of an existing sales and use tax imposed pursuant to this article is approved in the referendum, the new tax is imposed immediately following the termination of the earlier imposed tax and the reimposed tax terminates on the applicable thirtieth of April, not to exceed seven years from the date of reimposition. If the certification is not timely made to the Department of Revenue, the imposition is postponed for twelve months."

Referendum publication requirement

SECTION    4.    Section 4-10-330(C) of the 1976 Code, as last amended by Act 243 of 2014, is further amended to read:

"(C)(1)        Upon receipt of the ordinance, the county election commission must conduct a referendum on the question of imposing the sales and use tax in the area of the county that is to be subject to the tax. The referendum for imposition or reimposition of the tax must be held at the time of the general election. Subject to item (2), two weeks before the referendum the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects. If the proposed question includes the use of sales taxes to defray debt service on bonds issued to pay the costs of any project, the notice must include a statement indicating that principal amount of the bonds proposed to be issued for the purpose and, if the issuance of the bonds is to be approved as part of the referendum, stating that the referendum includes the authorization of the issuance of bonds in that amount. This notice is in lieu of any other notice otherwise required by law.

(2)    If the referendum on the question of imposing sales and use tax is conducted in an odd-numbered year, and it is the only matter being considered at the general election, then six weeks before the referendum, the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects."

Time effective

SECTION    5.    This act takes effect upon approval by the Governor.

Ratified the 2nd day of June, 2016.

Approved the 6th day of June, 2016.