S 0215 Joint Resolution, By M.T. Rose, Passailaigue and Rankin
 A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE
 CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION, BY
 AMENDING SECTION 5, SO AS TO PROVIDE THAT ANY TAX, SUBSIDY, OR CHARGE WHICH IS
 ESTABLISHED, FIXED, LAID, OR LEVIED BY THE GENERAL ASSEMBLY MUST BE USED SOLEY
 FOR THE PURPOSE TO WHICH THE PROCEEDS OF THE TAX OR CHARGE WERE STATED TO BE
 APPLIED AT THE TIME THE LEGISLATION WAS PASSED AND FOR NO OTHER PURPOSE,
 UNLESS TWO-THIRDS OF BOTH HOUSES OF THE GENERAL ASSEMBLY STATE OTHERWISE.

   10/17/94  Senate Prefiled
   10/17/94  Senate Referred to Committee on Finance
   01/10/95  Senate Introduced and read first time SJ-74
   01/10/95  Senate Referred to Committee on Finance SJ-74

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION, BY AMENDING SECTION 5, SO AS TO PROVIDE THAT ANY TAX, SUBSIDY, OR CHARGE WHICH IS ESTABLISHED, FIXED, LAID, OR LEVIED BY THE GENERAL ASSEMBLY MUST BE USED SOLEY FOR THE PURPOSE TO WHICH THE PROCEEDS OF THE TAX OR CHARGE WERE STATED TO BE APPLIED AT THE TIME THE LEGISLATION WAS PASSED AND FOR NO OTHER PURPOSE, UNLESS TWO-THIRDS OF BOTH HOUSES OF THE GENERAL ASSEMBLY STATE OTHERWISE.

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. When the statute levying the tax dedicates the proceeds to a specific purpose or use in furtherance of the stated public purpose or use, then such proceeds are prohibited from being appropriated and expended for any purpose or use other than that which is specifically set forth in the statute levying the tax unless the bill appropriating the proceeds for a different purpose or use is approved by a two-thirds vote of the membership of each house on one of the readings of the bill. Any person who has been a resident of the State for a minimum of six months and who can establish the payment of any tax levied by the State of South Carolina, shall have standing to bring an action in a court of competent jurisdiction for the enforcement of the provisions of this section. If any provision of this section or its application to any person is held invalid, unenforceable, or unconstitutional, this invalidity, unenforceability, or unconstitutionality shall negate the other provisions or applications of this section, and to this end, the provisions of this section are not severable."

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:

"Must Section 5, Article X of the Constitution of this State be amended to provide that 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 and to provide that when proceeds of the tax are applied to a specific purpose or use that the General Assembly is prohibited from using the proceeds for a different purpose or use unless approved by a two-thirds vote of the members of both houses and to grant any taxpayer who has been a resident for at least six months standing to bring a suit to enforce this provision?

[] Yes

[] No

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