S 0874 Joint Resolution, By Passailaigue, Giese, Gregory, Lander, Leventis, 
Mescher, Rankin, M.T. Rose, G. Smith and Wilson
 A Joint Resolution proposing an amendment to Section 5, Article X of the
 Constitution of South Carolina, 1895, relating to taxes, so as to prohibit the
 implementation of retroactive tax changes except upon a two-thirds majority
 vote of both houses of the General Assembly.

   10/11/93  Senate Prefiled
   10/11/93  Senate Referred to Committee on Finance
   01/11/94  Senate Introduced and read first time SJ-25
   01/11/94  Senate Referred to Committee on Finance SJ-25

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO TAXES, SO AS TO PROHIBIT THE IMPLEMENTATION OF RETROACTIVE TAX CHANGES EXCEPT UPON A TWO-THIRDS MAJORITY VOTE OF BOTH HOUSES OF THE GENERAL ASSEMBLY.

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

SECTION 1. It is proposed that Section 5, Article X of the Constitution of this State be amended to read:

"Section 5. No tax, subsidy, or charge shall be established, fixed, laid, or levied under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled. Any tax which shall be levied shall distinctly state the public purpose to which the proceeds of the tax shall be applied. The General Assembly shall impose no tax changes which shall be retroactive in effect except upon the affirmative vote of a two-thirds majority of the voting members of both houses of the General Assembly.

SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:

"Shall Section 5, Article X of the Constitution of this State be amended so as to prohibit the General Assembly from enacting retroactive tax increases?

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes' and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."