S 417 Session 109 (1991-1992)
S 0417 General Bill, By J.M.Waddell, J.C.Hayes, Leatherman and I.E.Lourie
A Bill to amend Section 12-21-2726, as amended, Code of Laws of South
Carolina, 1976, relating to proof of licensing of coin-operated machines and
devices, so as to provide that proof of licensing is the conspicuous display
of the license at the machine location; to amend Section 12-21-2738, relating
to penalties for violations of licensing laws for coin-operated machines and
devices, so as to provide that failure to have the appropriate licenses on
display constitutes a violation and that each machine in excess of the
appropriate license displayed is a separate violation; and to repeal Section
12-21-2732, relating to the attachment of licenses to machines. View full text
01/09/91 Senate Introduced and read first time SJ-19
01/09/91 Senate Referred to Committee on Finance SJ-19
02/13/91 Senate Committee report: Favorable with amendment
Finance SJ-14
02/14/91 Senate Amended SJ-20
02/14/91 Senate Read second time SJ-21
02/14/91 Senate Ordered to third reading with notice of
amendments SJ-21
02/19/91 Senate Read third time and sent to House SJ-12
02/20/91 House Introduced and read first time HJ-17
02/20/91 House Referred to Committee on Judiciary HJ-18
04/10/91 House Recalled from Committee on Judiciary HJ-26
04/10/91 House Committed to Committee on Ways and Means HJ-26
04/24/91 House Recalled from Committee on Ways and Means HJ-44
05/08/91 House Objection by Rep. Cork, McGinnis, Beatty,
Gonzales, Fulmer, Holt, HJ-28
05/08/91 House Objection by Rep. R. Young, Burriss, White,
Sharpe, Rama & Snow HJ-28
05/15/91 House Special order, set for Wednesday, May 15, 1991
at 11:00 a.m. (Under H 4003) HJ-23
05/15/91 House Amended HJ-115
05/15/91 House Read second time HJ-129
05/15/91 House Roll call Yeas-091 Nays-012 HJ-129
05/16/91 House Read third time and returned to Senate with
amendments HJ-29
05/23/91 Senate Carried over SJ-8
06/04/91 Senate Debate interrupted SJ-17
06/06/91 Senate Debate interrupted SJ-35
03/03/92 Senate Recommitted to Fin. retaining a place in adjourn
debat SJ-18
03/03/92 Senate ...(for our info.) public hearing March 17 2:30
04/23/92 Senate Debate adjourned SJ-39
04/28/92 Senate Debate adjourned
05/05/92 Senate Set for consideration to exclusion all others;
adj deb SJ-17
05/06/92 Senate Debate adjourned SJ-22
05/20/92 Senate Debate adjourned SJ-47
05/27/92 Senate Debate adjourned SJ-115
05/28/92 Senate House amendment amended SJ-50
05/28/92 Senate Returned to House with amendments SJ-93
06/03/92 House Non-concurrence in Senate amendment HJ-108
06/04/92 Senate Senate insists upon amendment and conference
committee appointed Land, Matthews, Hayes SJ-57
06/04/92 House Conference committee appointed Reps. Hodges,
Fair & Wilkes HJ-37
Indicates Matter Stricken
Indicates New Matter
HOUSE AMENDMENTS AMENDED
May 28, 1992
S. 417
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 5/28/92--S.
Read the first time January 9, 1991.
A BILL
TO AMEND SECTION 12-21-2726, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROOF OF
LICENSING OF COIN-OPERATED MACHINES AND DEVICES, SO
AS TO PROVIDE THAT PROOF OF LICENSING IS THE
CONSPICUOUS DISPLAY OF THE LICENSE AT THE MACHINE
LOCATION; TO AMEND SECTION 12-21-2738, RELATING TO
PENALTIES FOR VIOLATIONS OF LICENSING LAWS FOR COIN-OPERATED MACHINES AND DEVICES, SO AS TO PROVIDE
THAT FAILURE TO HAVE THE APPROPRIATE LICENSES ON
DISPLAY CONSTITUTES A VIOLATION AND THAT EACH
MACHINE IN EXCESS OF THE APPROPRIATE LICENSE
DISPLAYED IS A SEPARATE VIOLATION; AND TO REPEAL
SECTION 12-21-2732, RELATING TO THE ATTACHMENT OF
LICENSES TO MACHINES.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 12-21-2723. (A) No person may maintain or
permit to be used on a single place or premises more than nine machines
licensed under Section 12-21-2720(3).
(B) No person who maintains a place or premises for the operation
of machines licensed under Section 12-21-2720(3) may advertise in any
manner for the playing of the machines nor may a person offer or allow
to be offered any special inducement to a person for the playing of
machines permitted under Section 12-21-2720(3).
(C) No person under twenty-one years of age may play the
machines licensed under Section 12-21-2720(3).
(D) No owner, operator, or marketer may be issued a permit by the
South Carolina Tax Commission for machines pursuant to Section 12-21-2720(3) unless the owner, operator, or marketer has been a resident
of South Carolina for one year. The commission shall require a
statement of residency to be filed with the commission as part of the
application process for permits issued under Section 12-21-2720(3) on
forms and in a manner the commission considers appropriate.
(E) After June 1, 1993, the commission shall not issue a permit to
any owner, operator, or marketer for a machine pursuant to Section
12-21-2730(3) unless the machine is equipped with a device or counter
for determining the amount of profit a machine has generated.
(F) A person violating subsections (A), (B), or (D) of this section
is subject to a fine of up to five thousand dollars to be imposed by the
commission. The commission, upon a determination that the violation
is wilful, may refer the violation to the Attorney General or to the
appropriate circuit solicitor for criminal prosecution, and, upon
conviction, the person must be fined not more than ten thousand dollars
or imprisoned not more than two years, or both."
SECTION 2. The last paragraph of Section 12-21-2720 of the 1976
Code is amended to read:
"Municipalities may increase the amount charged as license for
the operation of the machines over the maximum amounts allowed
before March 28, 1956, by a sum not to exceed twenty percent. No
municipality or county may limit the number of machines
within the boundaries of the municipality or county."
SECTION 3. Section 12-21-2726 of the 1976 Code, as last amended by
Act 170 of 1987, is further amended to read:
"Section 12-21-2726. Every person who maintains for use
or permits the use of, on any a place or premises
occupied by him, any a machine subject to the license
imposed by this article shall by way of proof of licensing
must have a current license attached to the machine, or
alternatively the person shall have in his possession and produce on
demand a receipt for a cashier's check, money order, or certified check
not more than thirty days old made payable to the order of the South
Carolina Tax Commission showing thereon the name or model except
that those machines described in and licensed as item (3) machines may
by way of proof of licensing have a current license on display at the
premises occupied by him showing only the following information:
(1) the type of machine;
(2) the number of machines; and
(3) location showing the address of the machines. The owners of
those machines described in and licensed as item (3) machines are
specifically allowed to take advantage of those provisions of the United
States Code which also authorize a tax credit for state-imposed
taxes. For inspection purposes, the license must be displayed
conspicuously at the location where the machine is operated."
SECTION 4. Section 12-21-2738 of the 1976 Code is amended to read:
"Section 12-21-2738. Any (A) A
person who may not:
(1) fail, neglect, or refuse to comply with the terms and
provisions of this article; or who
(2) fails fail to attach the required license
to any a machine, an apparatus, a
billiard, or a pocket billiard table, as herein
required,; or
(3) fail to display conspicuously the required license where a
machine is being operated.
(B) A person who violates subsection (A) is subject
to a penalty of fifty five hundred dollars for each
failure, and the penalty must be assessed and collected by the
commission.
(C) For purposes of the violation established pursuant
to in item (3) of this section subsection
(A), each machine by type in excess of the appropriate license
displayed constitutes a separate violation.
(D) In addition to the penalty in this section, an unlicensed
machine is considered to have been on location as of June first of the
licensing period, and the full annual license amount must be
collected."
SECTION 5. A. Article 3, Chapter 7, Title 12 of the 1976 Code is
amended by adding:
"Section 12-7-238. The South Carolina taxable income of a
resident individual who has attained the age of sixty-five years is exempt
from the tax imposed pursuant to Section 12-7-210 beginning with the
taxable year in which he attains the age of sixty-five years as follows:
(1) for taxable years beginning in 1993, twenty percent of taxable
income is exempt;
(2) for taxable years beginning in 1994, forty percent of taxable
income is exempt;
(3) for taxable years beginning in 1995, sixty percent of taxable
income is exempt;
(4) for taxable years beginning in 1996, eighty percent of the taxable
income is exempt;
(5) for taxable years beginning after 1996, one hundred percent of
taxable income is exempt. The South Carolina taxable income of a
married individual eligible for this exemption who files a joint federal
income tax return with a spouse who is not eligible for the exemption
must be allocated between the spouses and only that South Carolina
taxable income attributable to the eligible spouse is eligible for the
exemption. The commission shall prescribe the method of
allocation."
B. Upon the approval by the Governor, this section is effective for
taxable years beginning after 1992.
SECTION 6. Section 12-21-2720 of the 1976 Code, as last amended
by Part II, Section 14A, Act 171 of 1991, is further amended by adding
a paragraph at the end to read:
"Notwithstanding any other provision of this article, no license
may be issued pursuant to this article for any place or premises in which
a majority of the gross income generated by the establishment is derived
from any machine or machines described in item (3) of this
section."
SECTION 7. This act is effective upon approval by the Governor,
except Sections 3 and 4 are effective for licenses issued after May 31,
1993, and except the statement of residency required in Section 12-21-2723(D) of the 1976 Code in Section 1 applies to licenses issued after
1992. The South Carolina Tax Commission shall investigate and
determine whether the residency requirement has been met for licenses
issued in 1992.
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