S 0142 Joint Resolution, By Wilson and Giese
 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
 IMPOSITION OF A RETROACTIVE TAX INCREASE EXCEPT UPON A TWO-THIRDS MAJORITY
 VOTE OF BOTH HOUSES OF THE GENERAL ASSEMBLY.

   01/14/97  Senate Introduced and read first time SJ-137
   01/14/97  Senate Referred to Committee on Finance SJ-137

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 IMPOSITION OF A RETROACTIVE TAX INCREASE 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 may 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 is levied shall must distinctly state the public purpose to which the proceeds of the tax shall be applied. No retroactive tax increase may be enacted by the General Assembly except upon an affirmative vote of at least two-thirds of the membership of each house."

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 so as to prohibit the General Assembly from enacting a retroactive tax increase except upon an affirmative vote of at least two-thirds of the membership of each house?

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'."