H*3369 Session 107 (1987-1988)
H*3369(Rat #0660, Act #0574 of 1988) General Bill, By Kirsh, Elliott,
R.N. McLellan and D.E. McTeer
Similar(S 929)
A Bill to amend Section 12-21-1730, Code of Laws of South Carolina, 1976,
relating to imposition of the soft drink license tax, so as to delete the
reference to "near beer" within the imposition and include any product having
an alcohol content of less than one-half percent of weight or volume, and to
amend Section 12-21-1860, relating to definitions for purposes of the soft
drink license tax, so as to delete "near beer" from the definition of bottled
soft drinks and include within the definition any product having an alcohol
content of less than one-half percent of weight or volume.-amended title
11/16/87 House Prefiled
11/16/87 House Referred to Committee on Ways and Means
01/12/88 House Introduced and read first time HJ-264
01/12/88 House Referred to Committee on Ways and Means HJ-265
01/28/88 House Committee report: Favorable with amendment Ways
and Means HJ-707
02/09/88 House Amended HJ-1011
02/09/88 House Read second time HJ-1013
02/10/88 House Read third time and sent to Senate HJ-1041
02/11/88 Senate Introduced and read first time SJ-17
02/11/88 Senate Referred to Committee on Finance SJ-17
03/10/88 Senate Committee report: Favorable with amendment
Finance SJ-32
03/15/88 Senate Amended SJ-66
03/15/88 Senate Read second time SJ-66
03/15/88 Senate Ordered to third reading with notice of
amendments SJ-66
03/15/88 Senate Reconsidered SJ-67
03/15/88 Senate Amendments reconsidered SJ-67
03/15/88 Senate Read second time SJ-67
03/15/88 Senate Ordered to third reading with notice of
amendments SJ-67
05/10/88 Senate Read third time and enrolled SJ-22
05/24/88 Ratified R 660
05/29/88 Signed By Governor
05/29/88 Effective date 05/29/88
05/29/88 Act No. 574
06/14/88 Copies available
(A574, R660, H3369)
AN ACT TO AMEND SECTION 12-21-1730, CODE OF LAWS OF SOUTH CAROLINA, 1976,
RELATING TO IMPOSITION OF THE SOFT DRINK LICENSE TAX, SO AS TO DELETE THE
REFERENCE TO "NEAR BEER" WITHIN THE IMPOSITION AND INCLUDE ANY PRODUCT
HAVING AN ALCOHOL CONTENT OF LESS THAN ONE-HALF PERCENT OF WEIGHT OR VOLUME, AND
TO AMEND SECTION 12-21-1860, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOFT
DRINK LICENSE TAX, SO AS TO DELETE "NEAR BEER" FROM THE DEFINITION OF
BOTTLED SOFT DRINKS AND INCLUDE WITHIN THE DEFINITION ANY PRODUCT HAVING AN
ALCOHOL CONTENT OF LESS THAN ONE-HALF PERCENT OF WEIGHT OR VOLUME.
Be it enacted by the General Assembly of the State of South Carolina:
License tax
SECTION 1. Section 12-21-1730 of the 1976 Code is amended to read:
"Section 12-21-1730. Every person doing domestic or intrastate business
within this State and engaging in the business of selling, manufacturing,
purchasing, consigning, using, shipping, or distributing, for the purpose of sale
within this State, bottled drinks of every kind, including, but not limited to,
the following articles or things: soda water, ginger ale, coca-cola, lime-cola,
pepsi-cola, any product having an alcohol content of less than one-half percent
of weight or volume, fruit juices, vegetable juices, and all drinks and other
beverages and things commonly designated as 'soft drinks' are, for the privilege
of carrying on the business, subject to the payment of a license tax which is
measured by and graduated in accordance with the sales of the person within the
State, except as otherwise provided in this article.
Every person, firm, corporation, club, or association, or any organization or
individual within this State, importing, receiving, or acquiring from without the
State, or from any other source, beverages commonly designated as soft drinks as
contemplated by this article, for use or consumption within this State is subject
to payment of license tax at the rates provided for the sale, offer for sale, or
distribution of such soft drinks."
Definitions
SECTION 2. Section 12-21-1860 of the 1976 Code is amended to read:
"Section 12-21-1860. 'Bottled soft drinks', as the term is used in this
chapter, means any complete, finished, ready-to-use nonalcoholic drink, whether
carbonated or not, including, but not limited to, soda water, ginger ale,
nu-grape, coca-cola, lime-cola, pepsi-cola, budwine, any product having an
alcohol content of less than one-half percent of weight or volume, fruit juice,
vegetable juice, milk drinks when any flavoring or syrup is added, cider,
cordials, bottled carbonated water, and all bottled preparations commonly
referred to as soft drinks of whatever kind or description.
'Bottle' or 'bottles', as used in this chapter, means in every instance any
closed or sealed glass, metal, paper, or other type of bottle or container,
regardless of the size of the container. 'Bottled drinks', as used in this
chapter, means in every instance soft drinks in any closed or sealed glass,
metal, paper, or other type of bottle or container, regardless of the size of the
container."
Applicable date
SECTION 3. The provisions of this act are effective with respect to all sales
after August 31, 1988.
Time effective
SECTION 4. This act takes effect upon approval by the Governor. |