H*3908 Session 112 (1997-1998)
H*3908(Rat #0308, Act #0285 of 1998) General Bill, By Seithel, Altman,
Breeland, Campsen, Chellis, Clyburn, Dantzler, Harrell, Inabinett, Limehouse,
Lloyd, Robinson, Whatley and Young-Brickell
A BILL TO AMEND SECTION 12-51-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO THE REQUIREMENTS FOR EXECUTION, LEVY, NOTICE, AND SEIZURE
AND SALE IN INSTANCES OF DELINQUENT COUNTY TAXES, SO AS TO CLARIFY THE MEANING
OF "BEST ADDRESS", TO SPECIFY "RESTRICTED DELIVERY" OF CERTIFIED MAILED
NOTICES, AND TO REQUIRE NOTICE TO THE CURRENT OWNER OF RECORD; TO AMEND
SECTION 12-51-60, AS AMENDED, RELATING TO PAYMENT BY SUCCESSFUL BIDDER AND
DISPOSITION OF PROCEEDS, SO AS TO REQUIRE NOTICE TO THE CURRENT OWNER OF
RECORD OF THE PROPERTY; AND TO AMEND SECTION 12-51-100, RELATING TO REDEMPTION
AND REFUND OF PURCHASE PRICE, SO AS TO CONFORM IT TO SECTION 12-51-90; TO
AMEND SECTION 12-21-4020, RELATING TO CLASSES OF BINGO, SO AS TO ADD CLASS F
REFERRING TO A LICENSEE WHOSE GAME IS STRICTLY FOR CHARITABLE PURPOSES AND RUN
BY VOLUNTEERS AND MEETS CERTAIN OTHER REQUIREMENTS AS TO GROSS PROCEEDS,
PRIZES, AND NUMBER OF GAMES; TO AMEND SECTION 12-21-4030, RELATING TO ENTRANCE
FEES TO BINGO SESSIONS, SO AS TO ALLOW CLASS F LICENSEES TO CHARGE A THREE
DOLLAR FEE AND TO EXEMPT ENTRANCE FEES FROM CONSIDERATION AS INCOME FOR
PURPOSES OF TAXES OR PRIZE LIMITATIONS; TO AMEND SECTION 12-21-4190, RELATING
TO BINGO CARD CHARGES, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO COLLECT
FIVE CENTS FOR EACH DOLLAR OF FACE VALUE FOR A CARD SOLD FOR A CLASS F
LICENSEE, TO EXEMPT CLASS C LICENSES FROM THIS CHARGE, AND TO PROVIDE THAT ALL
REVENUE FROM BINGO CARD CHARGES ON CLASS F LICENSEES BE DISTRIBUTED PURSUANT
TO SECTION 12-21-4200; AND TO PROVIDE VARIOUS EFFECTIVE DATES.-AMENDED TITLE
04/10/97 House Introduced and read first time HJ-68
04/10/97 House Referred to Committee on Judiciary HJ-68
05/07/97 House Committee report: Favorable with amendment
Judiciary HJ-32
05/08/97 House Amended HJ-35
05/13/97 House Debate adjourned until Wednesday, May 14, 1997 HJ-26
05/14/97 House Debate adjourned until Thursday, May 15, 1997 HJ-21
05/15/97 House Debate adjourned until Tuesday, May 20, 1997 HJ-19
05/20/97 House Amended HJ-20
05/20/97 House Read second time HJ-21
05/21/97 House Read third time and sent to Senate HJ-14
05/22/97 Senate Introduced and read first time SJ-9
05/22/97 Senate Referred to Committee on Finance SJ-9
02/04/98 Senate Committee report: Favorable with amendment
Finance SJ-21
02/10/98 Senate Amended SJ-12
02/10/98 Senate Read second time SJ-12
02/10/98 Senate Ordered to third reading with notice of
amendments SJ-12
02/12/98 Senate Amended SJ-20
02/12/98 Senate Read third time and returned to House with
amendments SJ-20
02/18/98 House Concurred in Senate amendment and enrolled HJ-32
04/01/98 Ratified R 308
04/07/98 Signed By Governor
04/07/98 Effective date Except as otherwise provided, this
act takes effect ninety days after approval by
the Governor
04/28/98 Copies available
04/28/98 Act No. 285
(A285, R308, H3908)
AN ACT TO AMEND SECTION 12-51-40, AS AMENDED, CODE
OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE
REQUIREMENTS FOR EXECUTION, LEVY, NOTICE, AND
SEIZURE AND SALE IN INSTANCES OF DELINQUENT COUNTY
TAXES, SO AS TO CLARIFY THE MEANING OF BEST ADDRESS,
TO SPECIFY "RESTRICTED DELIVERY" OF CERTIFIED MAILED
NOTICES, AND TO REQUIRE NOTICE TO THE CURRENT OWNER
OF RECORD; TO AMEND SECTION 12-51-60, AS AMENDED,
RELATING TO PAYMENT BY SUCCESSFUL BIDDER AND
DISPOSITION OF PROCEEDS, SO AS TO REQUIRE NOTICE TO
THE CURRENT OWNER OF RECORD OF THE PROPERTY; TO
AMEND SECTION 12-51-100, RELATING TO REDEMPTION AND
REFUND OF PURCHASE PRICE, SO AS TO CONFORM IT TO
SECTION 12-51-90; TO AMEND SECTION 12-21-4020, RELATING
TO CLASSES OF BINGO, SO AS TO ADD CLASS F REFERRING TO
A LICENSEE WHOSE GAME IS STRICTLY FOR CHARITABLE
PURPOSES AND RUN BY VOLUNTEERS AND MEETS CERTAIN
OTHER REQUIREMENTS AS TO GROSS PROCEEDS, PRIZES, AND
NUMBER OF GAMES; TO AMEND SECTION 12-21-4030,
RELATING TO ENTRANCE FEES TO BINGO SESSIONS, SO AS TO
ALLOW CLASS F LICENSEES TO CHARGE A THREE DOLLAR
FEE AND TO EXEMPT ENTRANCE FEES FROM CONSIDERATION
AS INCOME FOR PURPOSES OF TAXES OR PRIZE LIMITATIONS;
TO AMEND SECTION 12-21-4190, RELATING TO BINGO CARD
CHARGES, SO AS TO ALLOW THE DEPARTMENT OF REVENUE
TO COLLECT FIVE CENTS FOR EACH DOLLAR OF FACE VALUE
FOR A CARD SOLD FOR A CLASS F LICENSEE, TO EXEMPT
CLASS C LICENSES FROM THIS CHARGE, AND TO PROVIDE
THAT ALL REVENUE FROM BINGO CARD CHARGES ON CLASS
F LICENSEES BE DISTRIBUTED PURSUANT TO SECTION
12-21-4200; AND TO PROVIDE VARIOUS EFFECTIVE DATES.
Be it enacted by the General Assembly of the State of South Carolina:
Manner of notice to current owner of record
SECTION 1. Section 12-51-40(a) and (b) of the 1976 Code, as last
amended by Act 431 of 1996, is further amended to read:
"(a) On April first or as soon thereafter as practicable, mail a notice of
delinquent property taxes, penalties, assessments, and costs to the current
owner of record at the best address available which is either the address
shown on the deed conveying the property to him, the property address,
or such other corrected or forwarding address that the current owner of
record has filed with the appropriate tax authority, of which corrected or
forwarding address the officer authorized to collect delinquent taxes,
assessments, penalties, and costs has actual knowledge, or to a known
grantee of the delinquent taxpayer of the property on which the
delinquency exists. The notice must specify that if the taxes, penalties,
assessments, and costs are not paid, the property must be advertised and
sold to satisfy the delinquency.
(b) If the taxes remain unpaid after thirty days from the date of
mailing of the delinquent notice, or as soon thereafter as practicable, take
exclusive possession of so much of the current owner of record's property
as is necessary to satisfy the payment of the taxes, assessments, penalties,
and costs. In the case of real property, exclusive possession is taken by
mailing a notice of delinquent property taxes, assessments, penalties, and
costs to the current owner of record at the address shown on the tax
receipt or to an address of which the officer has actual knowledge, by
'certified mail, return receipt requested-restricted delivery'. In the case of
personal property, exclusive possession is taken by mailing the notice of
delinquent property taxes, assessments, penalties, and costs to the person
at the address shown on the tax receipt or to an address of which the
officer has actual knowledge. All delinquent notices shall specify that if
the taxes, assessments, penalties, and costs are not paid before a
subsequent sales date, the property must be duly advertised and sold for
delinquent property taxes, assessments, penalties, and costs. The return
receipt of the 'certified mail' notice is equivalent to 'levying by distress'."
Distribution of proceeds to current owner of record
SECTION 2. Section 12-51-60 of the 1976 Code, as last amended by
Act 431 of 1996, is further amended to read:
"Section 12-51-60. The successful bidder at the delinquent tax sale
shall pay legal tender as provided in Section 12-51-50 to the person
officially charged with the collection of delinquent taxes in the full
amount of the bid on the day of the sale. Upon payment, the person
officially charged with the collection of delinquent taxes shall furnish the
purchaser a receipt for the purchase money and attach a copy of the
receipt to the execution with the endorsement of his actions which must
be retained by him. Expenses of the sale must be paid first and the
balance of all delinquent tax sale monies collected must be turned over to
the treasurer. Upon receipt of the funds, the treasurer shall immediately
mark the public tax records regarding the property sold as follows: Paid
by tax sale held on (insert date). All other monies received, including any
excess after payment of delinquent taxes, assessments, penalties, and
costs, must be retained, paid out, and accounted for by the delinquent tax
collector. Once a tax deed has been issued, the current owner of record
must be notified in writing by the delinquent tax collector of any excess
due. The notice must be addressed and mailed to the current owner of
record in the manner provided in Section 12-51-40(b) for taking exclusive
possession of real property. Expenses of providing this notice are
considered costs of the sale for purposes of determining the amount, if
any, of the excess."
Interest rate on returned purchase price
SECTION 3. Section 12-51-100 of the 1976 Code is amended to read:
"Section 12-51-100. Upon the real estate being redeemed, the person
officially charged with the collection of delinquent taxes shall cancel the
sale in the tax sale book and note thereon the amount paid, by whom and
when. The successful purchaser, at the delinquent tax sale, shall promptly
be notified by mail to return the tax sale receipt to the person officially
charged with the collection of delinquent taxes in order to be
expeditiously refunded the purchase price plus the interest provided in
Section 12-51-90."
Class F licensee created and charges set
SECTION 4. A. Section 12-21-4020 of the 1976 Code, as added by
Act 449 of 1996, is amended to read:
"Section 12-21-4020. The following are the classes of bingo licenses:
(1) CLASS AA: An organization operating a bingo game offering
prizes with a minimum payout of fifty thousand dollars a session shall
obtain a Class AA bingo license at a cost of four thousand dollars. The
prizes offered at any one session may not exceed two hundred fifty
thousand dollars. The holder of a Class AA license may not conduct more
that one bingo session a month.
(2) CLASS B: An organization operating a bingo game offering
prizes, which do not exceed eight thousand dollars a session, shall obtain
a Class B bingo license at a cost of one thousand dollars. The holder of
a Class B license may not conduct more than three bingo sessions a week.
(3) CLASS C: An organization operating a bingo game and
offering prizes of twenty dollars or less a game during a single session
shall obtain a Class C bingo license at no cost. However, the organization
may offer a prize in cash or merchandise of no more than one hundred
fifty dollars for six jackpot games a session.
(4) CLASS D: A person, organization, or corporation desiring to
conduct a bingo game at a fair as defined in Section 12-21-3920 and who
offers prizes for each game of no more than fifty dollars in merchandise
shall obtain only a temporary Class D bingo license at a cost of one
hundred dollars for not more than ten days or two hundred dollars for
more than ten days.
(5) CLASS E: An organization which has a game of bingo and
operates exclusively by bona fide members who are residents of this State
and who do so on a strictly volunteer basis and whose gross bingo
proceeds do not exceed forty thousand dollars a calendar quarter, and
where prizes do not exceed four thousand dollars a session shall obtain a
Class E license from the department at a cost of five hundred dollars. If
the gross bingo proceeds for any calendar quarter exceed thirty thousand
dollars, the person or organization within ten days is required to obtain a
Class B license from the department and comply with all requirements of
a Class B license. The holder of a Class E license may not conduct more
than one bingo session a week.
(6) CLASS F: An organization which has a game of bingo and
operates exclusively by bona fide members who are residents of this State
and who do so on a strictly volunteer basis and whose gross proceeds do
not exceed forty thousand dollars a calendar quarter, and where prizes do
not exceed four thousand dollars a session and where bingo proceeds are
only used to pay the organization's utility bills, to pay charges for bingo
paper, and for the charitable purpose of the organization, shall obtain a
Class F license from the department at the cost of one hundred dollars.
The holder of a Class F license may not conduct more than one bingo
session a week."
B. Section 12-21-4030 of the 1976 Code, as added by Act 449 of 1996,
is amended to read:
"Section 12-21-4030. (A) A promoter or organization may not
impose a charge, other than as provided in subsection (B), on a player of
more than the face value of each card sold to play bingo.
(B)(1) A holder of a Class AA license shall impose an entrance fee of
eighteen dollars;
(2) A holder of a Class B license shall impose an entrance fee of
five dollars;
(3) A holder of a Class D or Class E license may impose a
five-dollar entrance fee; and
(4) A holder of a Class F license may impose a three-dollar entrance
fee.
(C) The entrance fees collected pursuant to subsection (B) are not
required to be remitted as taxes and are not included in gross proceeds for
purposes of the prize limitations provided in Section 12-21-4000(12)(a)."
C. Section 12-21-4190 of the 1976 Code, as added by Act 449 of 1996,
is amended to read:
"Section 12-21-4190. (A) The department shall charge and retain
sixteen and one-half cents for each dollar of face value for each bingo
card sold for AA, B, D, and E licenses. The department shall charge and
retain five cents for each dollar of face value for each bingo card sold to
a F license. There shall be no charge for a C license.
(B) The revenue retained must be distributed as follows:
(1) twenty-six percent of the revenue must be distributed to the
sponsoring charity for which the bingo cards were purchased. The
department shall make the distribution to the sponsoring charity by the
last day of the next month following the month the revenue was collected.
Distributions under this subsection must be reduced by any delinquent
debts as defined in the Setoff Debt Collection Act;
(2) seventy-four percent pursuant to Section 12-21-4200.
(C) The provisions of subsection (B) do not apply to holders of Class
F licenses. The entire amount of revenue remitted pursuant to Section
12-21-4190 by Class F licensees shall be distributed pursuant to Section
12-21-4200."
D. Parts A, B, and C of this section take effect upon approval by the
Governor. However, any organization issued a Class F license shall
receive the benefits of a Class F license retroactive to October 1, 1997,
except that the limitation on the use of bingo proceeds by a Class F
licensee is effective upon approval by the Governor.
Time effective
SECTION 5. Except as otherwise provided, this act takes effect ninety
days after approval by the Governor.
Approved the 7th day of April, 1998. |