H*4543(Rat #0291, Act #0269 of 2000)  General Bill, By Miller
 A BILL TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS
 TO CLARIFY THAT FINANCIAL INFORMATION, OR OTHER INFORMATION INDICATIVE OF
 UNITS OF GOODS OR SERVICES SOLD, PROVIDED IN A RETURN, REPORT, OR APPLICATION
 FILED WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL BUT DOES NOT PROHIBIT THE
 SHARING OF DATA BETWEEN PUBLIC OFFICIALS AND EMPLOYEES, AND TO FURTHER PROVIDE
 THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY
 VIOLATES THIS SECTION.-AMENDED TITLE

   02/03/00  House  Introduced and read first time HJ-8
   02/03/00  House  Referred to Committee on Judiciary HJ-8
   03/01/00  House  Committee report: Favorable with amendment
                     Judiciary HJ-3
   03/07/00  House  Amended HJ-28
   03/07/00  House  Read second time HJ-29
   03/08/00  House  Read third time and sent to Senate HJ-9
   03/09/00  Senate Introduced and read first time SJ-12
   03/09/00  Senate Referred to Committee on Judiciary SJ-12
   04/05/00  Senate Committee report: Favorable with amendment
                     Judiciary SJ-7
   04/06/00  Senate Amended SJ-69
   04/06/00  Senate Read second time SJ-69
   04/06/00  Senate Unanimous consent for third reading on next
                     legislative day SJ-69
   04/07/00  Senate Read third time and returned to House with
                     amendments SJ-15
   04/12/00  House  Concurred in Senate amendment and enrolled HJ-99
   04/26/00         Ratified R 291
   05/01/00         Signed By Governor
   05/01/00         Effective date 05/01/00
   05/12/00         Copies available
   05/16/00         Act No. 269

AN ACT TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS TO CLARIFY THAT FINANCIAL INFORMATION, OR OTHER INFORMATION INDICATIVE OF UNITS OF GOODS OR SERVICES SOLD, PROVIDED IN A RETURN, REPORT, OR APPLICATION FILED WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL BUT DOES NOT PROHIBIT THE SHARING OF DATA BETWEEN PUBLIC OFFICIALS AND EMPLOYEES, AND TO FURTHER PROVIDE THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY VIOLATES THIS SECTION.

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

Confidentiality of county or municipal taxpayer information

SECTION 1. Section 6-1-120 of the 1976 Code, as added by Act 111 of 1999, is amended to read:

"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a:

(1) tax authorized under Article 5 or Article 7;

(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

(3) fee the measure of which is:

(a) gross proceeds of sales of goods or services; or

(b) paid admissions to a place of amusement.

(B) Nothing in this section prohibits the:

(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them;

(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application;

(3) sharing of data between public officials or employees in the performance of their duties.

(C) A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."

Time effective

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

Ratified the 26th day of April, 2000.

Approved the 1st day of May, 2000.