S 1031 General Bill, By M.T. Rose
 A Bill to amend Section 4-9-140, Code of Laws of South Carolina, 1976,
 relating to the levying and collection of taxes by counties, so as to provide
 that any tax which is established, fixed, laid, or levied by the county
 council must be used solely for the purpose to which the proceeds of the tax
 or charge were stated to be applied at the time the legislation was enacted
 and for no other purpose, unless two-thirds of the county's governing body
 state otherwise.

   01/13/94  Senate Introduced and read first time SJ-8
   01/13/94  Senate Referred to Committee on Judiciary SJ-8

A BILL

TO AMEND SECTION 4-9-140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LEVYING AND COLLECTION OF TAXES BY COUNTIES, SO AS TO PROVIDE THAT ANY TAX WHICH IS ESTABLISHED, FIXED, LAID, OR LEVIED BY THE COUNTY COUNCIL MUST BE USED SOLELY FOR THE PURPOSE TO WHICH THE PROCEEDS OF THE TAX OR CHARGE WERE STATED TO BE APPLIED AT THE TIME THE LEGISLATION WAS ENACTED AND FOR NO OTHER PURPOSE, UNLESS TWO-THIRDS OF THE COUNTY'S GOVERNING BODY STATE OTHERWISE.

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

SECTION 1. Section 4-9-140 of the 1976 Code is amended to read:

"Section 4-9-140. The fiscal year of the county government shall begin on the first day of July of each year and shall end on the thirtieth day of June next following, and the fiscal year shall constitute the budget year of the county government. All county offices, departments, boards, commissions or institutions receiving county funds shall make a full, detailed annual fiscal report to the county council at the end of the fiscal year.

County council shall adopt annually and prior to the beginning of the fiscal year operating and capital budgets for the operation of county government and shall in such budgets identify the sources of anticipated revenue including taxes necessary to meet the financial requirements of the budgets adopted. Council shall further provide for the levy and collection of taxes necessary to meet all budget requirements except as provided for by other revenue sources. The county council shall not expend revenue derived from the levy of any tax, subsidy, or charge for any purpose other than the purpose to which the proceeds of the tax or charge were stated to be applied at the time the legislation was enacted and for no other purpose, unless two-thirds of the county council state otherwise.

Council may make supplemental appropriations which shall specify the source of funds for such appropriations. The procedure for approval of supplemental appropriations shall be the same as that prescribed for enactment of ordinances.

For the purposes of this section a supplemental appropriation shall be defined as an appropriation of additional funds which have come available during the fiscal year and which have not been previously obligated by the current operating or capital budget. The provisions of this section shall not be construed to prohibit the transfer of funds appropriated in the annual budget for purposes other than as specified in such annual budget when such transfers are approved by the council.

In the preparation of annual budgets or supplemental appropriations, council may require such reports, estimates and statistics from any county agency or department as may be necessary to perform its duties as the responsible fiscal body of the county."

SECTION 2. This act takes effect upon approval by the Governor.