S*510 Session 112 (1997-1998)
S*0510(Rat #0198, Act #0125 of 1997) General Bill, By Leatherman
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
12-37-2845 SO AS TO PROVIDE A PENALTY FOR A MOTOR CARRIER'S FAILURE TO FILE A
PROPERTY TAX RETURN AND REMIT THE APPROPRIATE TAX, TO AMEND SECTIONS
12-37-2820, 12-37-2830, 12-37-2840, 12-37-2850, 12-37-2860, 12-37-2870, AND
12-37-2880, RELATING TO THE VALUATION AND PROPERTY TAXATION OF CERTAIN MOTOR
CARRIERS, SO AS TO TRANSFER THESE FUNCTIONS FROM THE DEPARTMENT OF PUBLIC
SAFETY TO THE DEPARTMENT OF REVENUE, REVISE APPLICABLE DUE DATES AND
PENALTIES, TO ALLOW ADJUSTMENT OF THE STATEWIDE AVERAGE MILLAGE, TO REPLACE
THE PROPERTY TAX ON SEMITRAILERS AND TRAILERS WITH A ONE-TIME FEE, PROVIDE
EVIDENCE OF PAYMENT AND FOR THE DISTRIBUTION OF THE REVENUE OF THESE TAXES AND
FEES, AND TO PROVIDE THAT THIS STATEWIDE SYSTEM OF TAXATION AND FEES ON
CERTAIN MOTOR CARRIERS IS IN LIEU OF ALL OTHER AD VALOREM TAXES ON THIS
PROPERTY; TO AMEND SECTIONS 56-3-120 AND 56-3-700, BOTH AS AMENDED, RELATING
TO MOTOR VEHICLE REGISTRATION AND LICENSING EXEMPTIONS AND REGISTRATION FEES
FOR TRAILERS, SO AS TO EXEMPT FROM REGISTRATION AND LICENSING TRAILERS AND
SEMITRAILERS PAYING THE FEE IN LIEU OF TAXES AND CONFORMING THE REGISTRATION
REQUIREMENTS OF SECTION 56-3-700 TO THIS EXEMPTION; AND TO AMEND ACT 461 OF
1996, RELATING TO THE STATEWIDE PROPERTY TAX SYSTEM FOR CERTAIN MOTOR
CARRIERS, SO AS TO REVISE TRANSITION PROVISIONS.-AMENDED TITLE
03/11/97 Senate Introduced and read first time SJ-7
03/11/97 Senate Referred to Committee on Transportation SJ-7
04/02/97 Senate Polled out of committee Transportation SJ-12
04/02/97 Senate Committee report: Favorable Transportation SJ-12
04/03/97 Senate Read second time SJ-11
04/03/97 Senate Ordered to third reading with notice of
amendments SJ-11
04/30/97 Senate Amended SJ-28
04/30/97 Senate Read third time and sent to House SJ-28
05/01/97 House Introduced and read first time HJ-10
05/01/97 House Referred to Committee on Education and Public
Works HJ-10
05/22/97 House Committee report: Favorable with amendment
Education and Public Works HJ-13
05/28/97 House Amended HJ-37
05/28/97 House Read second time HJ-39
05/29/97 House Debate adjourned HJ-15
05/29/97 House Read third time and returned to Senate with
amendments HJ-26
06/03/97 Senate House amendment amended SJ-68
06/03/97 Senate Returned to House with amendments SJ-68
06/03/97 House Concurred in Senate amendment and enrolled HJ-151
06/09/97 Ratified R 198
06/13/97 Signed By Governor
06/13/97 See act for exception to or explanation of
effective date
06/30/97 Copies available
06/30/97 Act No. 125
Indicates Matter Stricken
Indicates New Matter
HOUSE AMENDMENTS AMENDED
June 3, 1997
S. 510
Introduced by Senator Leatherman
S. Printed 6/3/97--S.
Read the first time March 11, 1997.
A BILL
TO AMEND SECTION 56-3-1290, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE
TRANSFER OF LICENSE PLATES FROM ONE MOTOR
VEHICLE TO ANOTHER MOTOR VEHICLE OF THE SAME
VEHICLE OWNER OR LESSEE, SO AS TO ALLOW THE
TRANSFER OF THE PLATE ONLY WHEN THE OWNER OR
LESSEE HAS ASSIGNED TO ANOTHER THE TITLE TO OR
LEASE ON THE VEHICLE FROM WHICH THE PLATE IS
TRANSFERRED.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. A. Article 23, Chapter 37, Title 12 of the 1976
Code is amended by adding:
Section 12-37-2845. If a motor carrier which is required to file a
property tax return but is not required to register motor vehicles in
this State fails to file a return and remit property taxes, the
Department of Revenue shall issue a demand for payment. If the
motor carrier fails to file a return and remit taxes within thirty days
of receipt of the notice, the department shall issue a warrant for the
estimated amount of tax due, plus a twenty-five percent penalty, to
be collected in the same manner as other warrants are collected.
B. Section 12-37-2820 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2820. The Department of Public Safety
Revenue annually shall assess, equalize, and apportion the
valuation of all motor vehicles of motor carriers. The valuation must
be based on fair market value for the motor vehicles and an
assessment ratio of nine and one-half percent as provided by Section
12-43-220(g). Fair market value is determined by depreciating the
gross capitalized cost of each motor vehicle by an annual percentage
depreciation allowance down to ten percent of the cost as follows:
(1) Year One - .90
(2) Year Two - .80
(3) Year Three - .65
(4) Year Four - .50
(5) Year Five - .35
(6) Year Six - .25
(7) Year Seven - .20
(8) Year Eight - .15
(9) Year Nine - .10 "
C. Section 12-37-2830 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2830. The value of a motor carrier's
vehicles subject to property taxes in this State must be determined by
the Department of Public Safety Revenue based on
the ratio of total mileage operated within this State during the
preceding calendar year to the total mileage of its entire fleet operated
within and without this State during the same preceding calendar
year."
D. Section 12-37-2840 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2840. Motor carriers must file an annual property
tax return with the Department of Public Safety
Revenue no later than the thirtieth day of June for the
preceding calendar year with and remit one-half or
the entire tax due as stated on the return. If one-half of
the tax is remitted on or before June 30 the remaining one-half of the
tax due must be paid to the Department of Revenue on or before
December 31. If the motor carrier fails to remit tax due pursuant to
this section, the department shall issue a notice to the motor carrier
demanding payment for the entire amount shown to be due. If the
motor carrier fails to remit the tax due within thirty days of receipt of
the notice, the Department of Revenue shall notify the Department of
Public Safety, which must not renew the registrations of the motor
vehicles required by this article to be on the property tax return. A
twenty-five percent penalty must be added to the property tax due
and the tax and penalty must be paid in full by cashier's check, money
order, or cash. The penalty required by this section is instead of all
other penalties and interest required by law.
Upon payment in full, the Department of Revenue shall notify
the Department of Public Safety which then shall allow for
registrations of the motor vehicles."
E. Section 12-37-2850 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2850. The Department of Public Safety
Revenue shall assess annually the taxes due based on the
value determined in Section 12-28-2820 and an average millage for
all purposes statewide for the current year. The average millage may
be increased to cover any loss of revenue from not
licensing trailers incurred by the Department of Public
Safety Revenue from not licensing trailers. The taxes
assessed must be paid to the Department of Public Safety
Revenue no later than December thirty-first of each year and
may be made in two equal installments. Distribution of the taxes
paid must be made by the State Treasurer's Office
based on the distribution formula contained in Section 12-37-2870."
F. Section 12-37-2860 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2860. In lieu Instead of the
property taxes and registration requirements after the initial
registration contained in Sections 56-3-110 and
56-3-700 on semitrailers and trailers of motor carriers as
defined in Section 12-37-2810, a one-time fee payable to the
Department of Public Safety in the amount of eighty-seven
dollars is due on all semitrailers and trailers currently registered and
subsequently on each semitrailer and trailer before being placed in
service. Twelve dollars of the one-time fee must be distributed to the
Department of Public Safety Revenue. The
Department of Public Safety shall design a permanent tag for display
on the exterior of the rear of the trailer or semitrailer in a conspicuous
place. The remaining seventy-five dollars of the fee must be
distributed based on the distribution formula contained in Section
12-37-2870. The distribution of fees collected pursuant to this
section by the Department of Public Safety must occur by the
fifteenth day of the month following the month in which the fees are
collected. The fee required by this section is due on or before March
31, 1998, for the initial registration. "
G. Section 12-37-2870 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2870. The distribution for each county must be
determined on the ratio of total federal and state highway miles
within each county during the preceding calendar year to the total
federal and state highway miles within all counties of this State
during the same preceding calendar year. The county must distribute
the revenue from the payment-in-lieu of taxes received pursuant to
this section within thirty days of its receipt to every
governmental entity levying a property tax in the manner set forth
below. For each governmental entity levying a property tax, the
entire assessed value of the taxable property within its boundaries and
the county area must be multiplied by the millage rate imposed by the
governmental entity. That figure constitutes the numerator for that
governmental entity. The total of the numerators for all property tax
levying entities within the county area constitutes the denominator.
The numerator for each governmental entity must be divided by the
denominator. The resulting percentage must be multiplied by the
payment-in-lieu of tax revenue received pursuant to this section and
that amount distributed to the general fund of the appropriate
governmental entity. The distribution of taxes and fees paid must
be made by the last day of the next month succeeding the month in
which the taxes and fees were paid."
H. Section 12-37-2880 of the 1976 Code, as added by Act 461 of
1996, is amended to read:
"Section 12-37-2880. Motor vehicles, as defined in Section
12-37-2810, owned, operated, managed, or leased by a motor carrier
are exempt from property tax except as provided in this article.
The ad valorem taxes authorized by this article are in lieu of all
other ad valorem taxes upon the motor vehicles of motor carriers.
The fee in lieu of property taxes and registration requirements
authorized by this article are in lieu of all other ad valorem taxes
upon trailers and semitrailers of motor carriers."
I. Section 56-3-120 of the 1976 Code, as last amended by Act 425
of 1996, is further amended by adding at the end to read:
"(5) a trailer or semitrailer of a motor carrier as defined in Section
12-37-2810 for which the fee in lieu of taxes and registration
requirements has been paid and a distinctive permanent plate has
been issued pursuant to Section 12-37-2860."
J. Section 56-3-700 of the 1976 Code, as amended by Act 164 of
1993, is further amended to read:
"Section 56-3-700. For every trailer, semitrailer, or pole trailer,
not exempted by Section 56-3-120(5), the biennial
registration fee is twenty dollars. The department must include in
this classification every trailer, semitrailer, or pole trailer designed for
carrying property, except house trailers, utility trailers, those
trailers and semitrailers exempted by Section 56-3-120(5), and
boat trailers as otherwise provided in this article. Semitrailers or pole
trailers weighing less than five hundred pounds with load capacity of
less than one thousand pounds and trailers and semitrailers with an
actual unloaded weight of fifteen hundred pounds or less and carrying
a load capacity not exceeding twenty-five hundred pounds and which
are designed, adapted, and used exclusively for agriculture,
horticulture, or livestock-raising operations or for lifting or carrying
an implement of husbandry need not be registered or licensed."
K. SECTIONS 2 and 3 of Act 461 of 1996 are amended to read:
"SECTION 2. For the taxes assessed and required to be paid in
accordance with this act, under Section 12-37-2850 of the 1976 Code,
credit shall be allowed for any motor carrier's vehicle
property taxes previously paid by a motor carrier
for the 1998 tax year. Motor vehicles as defined in Article 23,
Chapter 37, Title 12 of the 1976 Code which are acquired after May
31, 1997, are not subject to fiscal year 1998 property taxes. For
purposes of this section, fiscal year 1998 is April 1, 1997, through
March 31, 1998.
SECTION 3. The first annual property tax return required
under this act, required to must be filed by
Section 12-37-2840 of the 1976 Code, is due June 30,
1998, for the 1997 calendar year."
L. Except where otherwise provided in this section, this section has
the same effective date provided for Article 23, Chapter 37, Title 12
of the 1976 Code as added by Act 461 of 1996.
SECTION 3. Except where otherwise stated, this act takes effect
on the first day of the third month following approval by the
Governor.
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