H*3218(Rat #0190, Act #0111 of 1999)  General Bill, By Miller
 A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 6-1-120 SO AS TO MAKE CONFIDENTIAL THE INFORMATION PROVIDED BY A TAXPAYER IN A
 RETURN, REPORT, OR APPLICATION FILED WITH A COUNTY OR MUNICIPALITY, TO PROVIDE
 EXCEPTIONS, AND TO PROVIDE A CRIMINAL PENALTY AND DISMISSAL FROM OFFICE OR
 POSITION FOR AN EMPLOYEE OR OFFICER WHO VIOLATES THIS REQUIREMENT, AND TO
 DISQUALIFY FOR FIVE YEARS FROM PUBLIC OFFICE A COUNTY OR MUNICIPAL OFFICER
 VIOLATING THIS REQUIREMENT; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING
 TO THE CONFIDENTIALITY REQUIREMENTS OF STATE TAX RETURNS, SO AS TO EXTEND THIS
 REQUIREMENT TO THE ADMISSIONS LICENSE TAX.-AMENDED TITLE

   01/06/99  House  Prefiled
   01/06/99  House  Referred to Committee on Judiciary
   01/12/99  House  Introduced and read first time HJ-80
   01/12/99  House  Referred to Committee on Judiciary HJ-80
   04/27/99  House  Committee report: Favorable with amendment
                     Judiciary HJ-3
   04/28/99  House  Amended HJ-34
   04/28/99  House  Read second time HJ-35
   04/29/99  House  Read third time and sent to Senate HJ-19
   05/04/99  Senate Introduced and read first time SJ-7
   05/04/99  Senate Referred to Committee on Judiciary SJ-7
   06/01/99  Senate Recalled from Committee on Judiciary SJ-123
   06/01/99  Senate Read second time SJ-123
   06/01/99  Senate Ordered to third reading with notice of
                     amendments SJ-123
   06/03/99  Senate Amended SJ-214
   06/03/99  Senate Read third time and returned to House with
                     amendments SJ-214
   06/22/99  House  Debate adjourned on amendments HJ-12
   06/22/99  House  Non-concurrence in Senate amendment HJ-16
   06/22/99  Senate Senate insists upon amendment and conference
                     committee appointed Sens. McConnell, Rankin,
                     Ford SJ-58
   06/23/99  House  Conference committee appointed Reps. Miller,
                     Maddox and Altman HJ-6
   06/23/99  House  Conference report received and adopted HJ-55
   06/23/99  Senate Conference report received and adopted SJ-7
   06/23/99  House  Ordered enrolled for ratification HJ-60
   06/24/99         Ratified R 190
   06/30/99         Signed By Governor
   06/30/99         Effective date 06/30/99
   07/07/99         Copies available
   07/22/99         Act No. 111

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-120 SO AS TO MAKE CONFIDENTIAL THE INFORMATION PROVIDED BY A TAXPAYER IN A RETURN, REPORT, OR APPLICATION FILED WITH A COUNTY OR MUNICIPALITY, TO PROVIDE EXCEPTIONS, AND TO PROVIDE A CRIMINAL PENALTY AND DISMISSAL FROM OFFICE OR POSITION FOR AN EMPLOYEE OR OFFICER WHO VIOLATES THIS REQUIREMENT, AND TO DISQUALIFY FOR FIVE YEARS FROM PUBLIC OFFICE A COUNTY OR MUNICIPAL OFFICER VIOLATING THIS REQUIREMENT; AND TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO THE CONFIDENTIALITY REQUIREMENTS OF STATE TAX RETURNS, SO AS TO EXTEND THIS REQUIREMENT TO THE ADMISSIONS LICENSE TAX.

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

Confidentiality of returns

SECTION 1. Article 1, Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by law, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the information provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality, pursuant to a county or municipal ordinance imposing a:

(1) tax authorized under Article 5 or Article 7 of this chapter;

(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;

(3) fee the measure of which is (a) gross proceeds of sales of goods or services, or (b) paid admissions to a place of amusement.

(B) Nothing in this section prohibits the:

(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them; and

(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality or an agent retained by an officer or employee in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application.

(C) A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender is dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."

Confidentiality of returns

SECTION 2. Section 12-54-240(A) of the 1976 Code, as last amended by Act 76 of 1995, is further amended to read:

"(A) Except in accordance with proper judicial order or as otherwise provided by law, it is unlawful for a person to divulge or make known in any manner any particulars set forth or disclosed in any report or return required under Chapters 6, 8, 11, 13, 16, 20, or 36 or Article 17 of Chapter 21 of this title. A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both. If the offender is an officer or an employee of the State, he must be dismissed from office and is disqualified from holding any public office in this State for a period of five years thereafter. If the offender is an officer or employee of a company retained by the State on an independent contract basis under subsection (B)(3) of this section or Section 12-4-350, the contract is immediately terminated and the company is not eligible to contract with the State for this purpose for a period of five years thereafter."

Time effective

SECTION 3. This act takes effect upon approval by the Governor.

Ratified the 24th day of June, 1999.

Approved the 30th day of June, 1999.