S*0699(Rat #0139, Act #0140 of 2014)  General Bill, By Verdin
 AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 46-25-815 SO AS TO IMPOSE AN INSPECTION FEE OF ONE DOLLAR A TON ON THE
 DISTRIBUTION OR SALE OF COMMERCIAL FERTILIZER IN THIS STATE, TO PROVIDE THAT
 THIS FEE MUST BE REPORTED, PAID, AND ENFORCED IN THE SAME MANNER THAT THE
 EXISTING FIFTY CENTS A TON INSPECTION TAX ON THE SALE OF COMMERCIAL FERTILIZER
 IS REPORTED, PAID, AND ENFORCED, TO PROVIDE THAT THE REVENUES OF THIS
 INSPECTION FEE MUST BE RETAINED AND EXPENDED BY THE DIVISION OF REGULATORY AND
 PUBLIC SERVICE PROGRAMS OF CLEMSON UNIVERSITY (CLEMSON PSA) FOR THE SUPPORT OF
 THE DIVISION'S PROGRAMS, AND TO PROVIDE THAT UNEXPENDED FEE REVENUES AT THE
 END OF A FISCAL YEAR CARRY FORWARD TO THE SUCCEEDING FISCAL YEAR AND MUST BE
 USED FOR THE SAME PURPOSES. - ratified title

   05/15/13  Senate Introduced and read first time (Senate Journal-page 4)
   05/15/13  Senate Referred to Committee on Agriculture and Natural
                     Resources (Senate Journal-page 4)
   05/15/13  Senate Polled out of committee Agriculture and Natural
                     Resources (Senate Journal-page 8)
   05/15/13  Senate Committee report: Favorable Agriculture and
                     Natural Resources (Senate Journal-page 8)
   05/16/13         Scrivener's error corrected
   05/16/13  Senate Read second time (Senate Journal-page 8)
   05/16/13  Senate Roll call Ayes-25  Nays-10 (Senate Journal-page 8)
   06/05/13  Senate Read third time and sent to House
                     (Senate Journal-page 31)
   06/06/13  House  Introduced and read first time (House Journal-page 13)
   06/06/13  House  Referred to Committee on Agriculture, Natural
                     Resources and Environmental Affairs
                     (House Journal-page 13)
   02/26/14  House  Committee report: Favorable Agriculture, Natural
                     Resources and Environmental Affairs
                     (House Journal-page 5)
   03/04/14  House  Read second time (House Journal-page 38)
   03/04/14  House  Roll call Yeas-79  Nays-26 (House Journal-page 38)
   03/05/14  House  Read third time and enrolled (House Journal-page 19)
   03/11/14         Ratified R 139
   03/13/14         Signed By Governor
   03/19/14         Effective date 07/01/14
   03/21/14         Act No. 140

(A140, R139, S699)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 46-25-815 SO AS TO IMPOSE AN INSPECTION FEE OF ONE DOLLAR A TON ON THE DISTRIBUTION OR SALE OF COMMERCIAL FERTILIZER IN THIS STATE, TO PROVIDE THAT THIS FEE MUST BE REPORTED, PAID, AND ENFORCED IN THE SAME MANNER THAT THE EXISTING FIFTY CENTS A TON INSPECTION TAX ON THE SALE OF COMMERCIAL FERTILIZER IS REPORTED, PAID, AND ENFORCED, TO PROVIDE THAT THE REVENUES OF THIS INSPECTION FEE MUST BE RETAINED AND EXPENDED BY THE DIVISION OF REGULATORY AND PUBLIC SERVICE PROGRAMS OF CLEMSON UNIVERSITY (CLEMSON PSA) FOR THE SUPPORT OF THE DIVISION'S PROGRAMS, AND TO PROVIDE THAT UNEXPENDED FEE REVENUES AT THE END OF A FISCAL YEAR CARRY FORWARD TO THE SUCCEEDING FISCAL YEAR AND MUST BE USED FOR THE SAME PURPOSES.

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

Fertilizer inspection fee imposed

SECTION    1.    Article 11, Chapter 25, Title 46 of the 1976 Code is amended by adding:

"Section 46-25-815.    In addition to the inspection tax on the distribution or sale of commercial fertilizer imposed pursuant to Section 46-25-810, there is imposed an inspection fee equal to one dollar a ton on the distribution or sale of commercial fertilizer in this State.

The provisions of Section 46-25-810 with respect to the liability for reporting, payment, collection, and enforcement of the fifty cents a ton inspection fee on the distribution or sale of commercial fertilizer in this State are deemed to apply to the additional one dollar a ton inspection fee imposed pursuant to this section. All revenues of the fee imposed pursuant to this section must be retained and expended by the Division of Regulatory and Public Service Programs of Clemson University (Clemson PSA) for Clemson PSA programs. Unexpended revenues of this fee at the end of a fiscal year carry forward to the succeeding fiscal year for Clemson PSA and must be used for the same purposes."

Time effective

SECTION    2.    This act takes effect July 1, 2014.

Ratified the 11th day of March, 2014.

Approved the 13th day of March, 2014.