H 3342 General Bill, By Sharpe, Scott, T. Brown, Breeland, Loftis, Lee, 
Moody-Lawrence, Davenport and Vaughn
 A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 12-21-2425 ENACTING THE "GAMING TOURISM FUND ACT" BY IMPOSING A SIX DOLLAR
 LICENSE TAX ON EACH PAID ADMISSION TO A CASINO BOAT, TO PROVIDE THAT THIS TAX
 IS IN ADDITION TO THE ADMISSIONS TAX AND ALL OTHER TAXES AND FOR THE METHOD OF
 ITS PAYMENT, REPORTING, AND COLLECTION, TO DEFINE "CASINO BOAT," AND TO
 PROVIDE FOR THE REVENUE TO BE CREDITED TO A SEPARATE GAMING TOURISM FUND USED
 BY THE DEPARTMENT OF PARKS, RECREATION AND TOURISM FOR ITS OPERATIONS AND FOR
 COMMUNITY FESTIVALS.

   01/26/99  House  Introduced and read first time HJ-15
   01/26/99  House  Referred to Committee on Ways and Means HJ-15

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-2425 ENACTING THE "GAMING TOURISM FUND ACT" BY IMPOSING A SIX DOLLAR LICENSE TAX ON EACH PAID ADMISSION TO A CASINO BOAT, TO PROVIDE THAT THIS TAX IS IN ADDITION TO THE ADMISSIONS TAX AND ALL OTHER TAXES AND FOR THE METHOD OF ITS PAYMENT, REPORTING, AND COLLECTION, TO DEFINE "CASINO BOAT," AND TO PROVIDE FOR THE REVENUE TO BE CREDITED TO A SEPARATE GAMING TOURISM FUND USED BY THE DEPARTMENT OF PARKS, RECREATION AND TOURISM FOR ITS OPERATIONS AND FOR COMMUNITY FESTIVALS.

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

SECTION 1. This act may be cited as the "Gaming Tourism Fund Act."

SECTION 2. Article 17, Chapter 21, Title 12 of the 1976 Code is amended by adding:

"Section 12-21-2425. (A) In addition to the license tax imposed pursuant to Section 12-21-2420 and any other applicable tax, there is imposed a license tax equal to six dollars on each paid admission to a casino boat. The license tax imposed by this section is for all purposes of this article and Chapter 54 of this title a license tax on paid admissions imposed pursuant to Section 12-21-2420 but at the amount provided in this section.

(B) For purposes of this section, a 'casino boat' is a vessel which embarks from a point in this State and returns to the same or some other point in this State and which carries passengers who pay an admission fee to board the vessel in order to gamble while the vessel is outside the waters of this State.

(C) The revenue of the license tax imposed by this section must be credited to a separate fund in the state treasury styled the 'Gaming Tourism Fund'. Revenue in this fund must be used by the Department of Parks, Recreation and Tourism as follows:

(1) fifty percent for the general operations of the department; and

(2) fifty percent used by other departments for community festivals."

SECTION 3. This act takes effect on the first day of the second month following approval by the Governor.