H 4504 General Bill, By Cotty, Gilham and Rodgers
 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; AND TO REPEAL SECTION 12-33-245, RELATING TO THE TWENTY-FIVE CENTS
 EXCISE TAX ON MINIBOTTLES.

   01/27/00  House  Introduced and read first time HJ-24
   01/27/00  House  Referred to Committee on Ways and Means HJ-24

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; AND TO REPEAL SECTION 12-33-245, RELATING TO THE TWENTY-FIVE CENTS EXCISE TAX ON MINIBOTTLES.

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

SECTION 1. Article 9, Chapter 36 of Title 12 of the 1976 Code is amended by adding:

"Section 12-36-925. In addition to taxes imposed under Sections 12-33-230, 12-33-240, and Article 5 of Chapter 33 of Title 12, there is imposed a sales tax equal to four and twenty-five hundredths percent of the gross proceeds of the sales of alcoholic beverages sold by the drink for on-premises consumption in an establishment licensed for those sales pursuant to Article 5, Chapter 6 of Title 61. All proceeds of this additional tax must be deposited to the credit of the general fund of the State. For purposes of this chapter, this additional tax is considered to be imposed pursuant to Section 12-36-910(A), except with respect to the distribution of the revenue of this tax."

SECTION 2. Section 12-33-245 of the 1976 Code is repealed.

SECTION 3. This act takes effect on the first day of the second month following ratification of an amendment to the Constitution of this State authorizing the sale of liquor by the drink.