S 0879 General Bill, By Waldrep
 A BILL TO AMEND SECTION 44-96-170, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO WASTE TIRES, SO AS PROVIDE A SCHEDULE FOR REFUNDS FOR WASTE
 TIRES DELIVERED TO A PERMITTED WASTE TIRE DISPOSAL FACILITY BY A WHOLESALER,
 RETAILER, OR ANY OTHER PERSON WHO DELIVERS OR ARRANGES DELIVERY OF WASTE TIRES
 TO A PERMITTED WASTE TIRE DISPOSAL FACILITY, AND TO ELIMINATE THE PROVISION
 THAT A REFUND MAY NOT BE APPROVED FOR A NUMBER OF TIRES DELIVERED IN EXCESS OF
 THE NUMBER OF NEW TIRES SOLD BY THE WHOLESALER OR RETAILER.

   05/27/99  Senate Introduced and read first time SJ-31
   05/27/99  Senate Referred to Committee on Medical Affairs SJ-31

TO AMEND SECTION 44-96-170, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO WASTE TIRES, SO AS PROVIDE A SCHEDULE FOR REFUNDS FOR WASTE TIRES DELIVERED TO A PERMITTED WASTE TIRE DISPOSAL FACILITY BY A WHOLESALER, RETAILER, OR ANY OTHER PERSON WHO DELIVERS OR ARRANGES DELIVERY OF WASTE TIRES TO A PERMITTED WASTE TIRE DISPOSAL FACILITY, AND TO ELIMINATE THE PROVISION THAT A REFUND MAY NOT BE APPROVED FOR A NUMBER OF TIRES DELIVERED IN EXCESS OF THE NUMBER OF NEW TIRES SOLD BY THE WHOLESALER OR RETAILER.

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

SECTION 1. Section 44-96-170(L) of the 1976 Code, as last amended by Act 432 of 1998, is further amended to read:

"(L)(1) For sales made on or after November 1, 1991, there is imposed a fee of two dollars for each new tire sold to the ultimate consumer, whether or not the tire is mounted by the seller. The wholesaler or retailer receiving new tires from unlicensed wholesalers is responsible for paying the fee imposed by this subsection.

(2) For sales made on or after November 1, 1999, there is imposed a fee of two dollars for each used, recapped, retooled, or other tire sold to the ultimate consumer, whether or not the tire is mounted by the seller. The wholesaler or retailer receiving used, recapped, retooled, or other tires from unlicensed wholesalers or any other unlicensed provider of used, recapped, retooled, or other tires is responsible for paying the fee imposed by this subsection.

(3) The Department of Revenue shall administer, collect, and enforce the tire disposal fee in the same manner that the sales and use taxes are collected pursuant to Chapter 36 of Title 12. The fee imposed by this subsection must be remitted on a monthly basis. Instead of the discount allowed pursuant to Section 12-36-2610, the taxpayer may retain three percent of the total fees collected as an administrative collection allowance. This allowance applies whether or not the return is timely filed.

(3)(4) The department shall deposit all fees collected to the credit of the State Treasurer who shall establish a separate and distinct account from the state general fund.

(a) The State Treasurer shall distribute one and one-half dollars for each tire sold, less applicable credit, refund, and discount, to each county based upon the population in each county according to the most recent United States Census. The county shall use these funds for collection and disposal of waste tires generated within that county.

(b) The remaining portion of the tire disposal fee is to be credited to the Solid Waste Management Trust Fund by the State Treasurer for the Waste Tire Grant Trust Fund, established under the administration of the South Carolina Department of Health and Environmental Control.

(c) The General Assembly shall review the waste tire disposal fee every five years."

SECTION 2. Section 44-96-170(M) of the 1976 Code, as last amended by Act 432 of 1998, is further amended to read:

"(M)(1) A wholesaler or retailer required to submit a fee pursuant to subsection (L) who delivers or arranges delivery of waste tires to a permitted waste tire disposal facility may apply for a refund of one dollar for each tire delivered. A refund may not be approved for a number of tires delivered in excess of the number of new tires sold by the individual wholesaler or retailer. Verification must be provided as required by the South Carolina State Department of Revenue.

(2) A wholesaler, retailer, or any other person who delivers or arranges delivery of waste tires to a permitted waste tire disposal facility may apply for a refund for tires delivered according to the following schedule:

(a) four inch to nine inch small tires at one dollar each;

(b) ten inch to sixteen inch automobile and small truck tires at two dollars each;

(c) seventeen inch tires and special truck tires including sixteen and one-half inch tires at three dollars each;

(d) medium type and large truck tires at five dollars each;

(e) large farm tractor type tires at twenty dollars each; and

(f) giant construction type tires at fifty dollars each.

A refund may be approved for all tires other than new tires delivered in excess of the number of new tires sold by the individual wholesaler or retailer. Verification must be provided as required by the South Carolina Department of Revenue."

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