H 3275 Session 109 (1991-1992)
H 3275 General Bill, By Kirsh, Elliott and D.E. McTeer
A Bill to amend Section 12-21-780, Code of Laws of South Carolina, 1976,
relating to the tax on the distribution of tobacco products, so as to change
the due date for returns from the tenth to on or before the twentieth day of
the month; to amend Section 12-21-820, relating to the sale of business
license stamps to nonresidents, so as to delete bond requirements; to amend
Section 12-21-3500, relating to bingo license reporting requirements, so as to
exempt Class C Licenses from the requirement; to amend the 1976 Code by adding
Section 12-21-2729, so as to require separate licenses for coin-operated
devices which two or more persons may play independently; to amend the 1976
Code by adding Section 12-21-3445 so as to make bingo taxes due on or before
the twentieth day of the month after the month in which the tax accrues; to
amend Section 12-23-60, relating to the electric power tax returns, so as to
change the due date from the tenth to on or before the twentieth day of the
month; to amend Sections 12-23-810 and 12-23-830, relating to the tax on
licensed hospitals, so as to delete penalties and interest from the
calculation of tax revenues and to delete references to penalties, interest,
and the waiver of penalties and interest; to amend Section 12-27-360, relating
to collection of delinquent gas taxes, so as to provide for collection
pursuant to the Uniform Assessment and Collection Provision; to amend Section
12-31-430, relating to the reports made by motor carriers for purposes of the
road tax, so as to change the reporting date from the tenth day to the last
day of each reporting month; to amend Section 58-3-100, as amended, relating
to assessments to pay the expenses of the Public Service Commission, so as to
make the assessment due on or before the twentieth day of October of every
year; and to repeal Section 61-3-550 so as to delete the bond requirement for
alcoholic liquor wholesalers.
01/22/91 House Introduced and read first time HJ-12
01/22/91 House Referred to Committee on Ways and Means HJ-13
A BILL
TO AMEND SECTION 12-21-780, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO THE TAX ON THE
DISTRIBUTION OF TOBACCO PRODUCTS, SO AS TO CHANGE
THE DUE DATE FOR RETURNS FROM THE TENTH TO ON OR
BEFORE THE TWENTIETH DAY OF THE MONTH; TO AMEND
SECTION 12-21-820, RELATING TO THE SALE OF BUSINESS
LICENSE STAMPS TO NONRESIDENTS, SO AS TO DELETE
BOND REQUIREMENTS; TO AMEND SECTION 12-21-3500,
RELATING TO BINGO LICENSE REPORTING REQUIREMENTS,
SO AS TO EXEMPT CLASS C LICENSES FROM THE
REQUIREMENT; TO AMEND THE 1976 CODE BY ADDING
SECTION 12-21-2729, SO AS TO REQUIRE SEPARATE LICENSES
FOR COIN-OPERATED DEVICES WHICH TWO OR MORE
PERSONS MAY PLAY INDEPENDENTLY; TO AMEND THE 1976
CODE BY ADDING SECTION 12-21-3445 SO AS TO MAKE BINGO
TAXES DUE ON OR BEFORE THE TWENTIETH DAY OF THE
MONTH AFTER THE MONTH IN WHICH THE TAX ACCRUES; TO
AMEND SECTION 12-23-60, RELATING TO THE ELECTRIC
POWER TAX RETURNS, SO AS TO CHANGE THE DUE DATE
FROM THE TENTH TO ON OR BEFORE THE TWENTIETH DAY
OF THE MONTH; TO AMEND SECTIONS 12-23-810 AND 12-23-830, RELATING TO THE TAX ON LICENSED HOSPITALS, SO AS
TO DELETE PENALTIES AND INTEREST FROM THE
CALCULATION OF TAX REVENUES AND TO DELETE
REFERENCES TO PENALTIES, INTEREST, AND THE WAIVER OF
PENALTIES AND INTEREST; TO AMEND SECTION 12-27-360,
RELATING TO COLLECTION OF DELINQUENT GAS TAXES, SO
AS TO PROVIDE FOR COLLECTION PURSUANT TO THE
UNIFORM ASSESSMENT AND COLLECTION PROVISION; TO
AMEND SECTION 12-31-430, RELATING TO THE REPORTS
MADE BY MOTOR CARRIERS FOR PURPOSES OF THE ROAD
TAX, SO AS TO CHANGE THE REPORTING DATE FROM THE
TENTH DAY TO THE LAST DAY OF EACH REPORTING MONTH;
TO AMEND SECTION 58-3-100, AS AMENDED, RELATING TO
ASSESSMENTS TO PAY THE EXPENSES OF THE PUBLIC
SERVICE COMMISSION, SO AS TO MAKE THE ASSESSMENT
DUE ON OR BEFORE THE TWENTIETH DAY OF OCTOBER OF
EVERY YEAR; AND TO REPEAL SECTION 61-3-550 SO AS TO
DELETE THE BOND REQUIREMENT FOR ALCOHOLIC LIQUOR
WHOLESALERS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-780 of the 1976 Code is amended to
read:
"Section 12-21-780. Every distributor shall, on or
before the tenth twentieth day of each month,
file with the South Carolina Tax Commission a return on forms to be
prescribed and furnished by the Commission showing the quantity and
wholesale price of all tobacco products transported or caused to be
transported into the State by him or manufactured or fabricated in
the this State for sale in this State. Every distributor
authorized by the commission to make returns and pay the tax on
tobacco products sold, shipped , or delivered by him to any person in the
State shall file a return showing the quantity and wholesale price of all
products so sold, shipped, or delivered during the preceding calendar
month. Such These returns shall must
contain such further additional information as the
South Carolina Tax commission may require. Every distributor
shall pay to the commission with the filing of such the
return the tax on tobacco products for such the month
imposed under this article. When the distributor or dealer files the return
and pays the tax within the time specified in this section, he may deduct
therefrom two percent of the tax due as shown on the
return."
SECTION 2. Section 12-21-820 of the 1976 Code is amended to read:
"Notwithstanding any other provision of this article, the
The commission is hereby authorized to may
sell business license stamps to any a merchant,
wholesale or retail, or manufacturer for his individual use where the
person is located without this State. The person shall, as a
prerequisite to the purchase of business license stamps, post a bond with
the commission which in its opinion is sufficient to protect the State
with respect to any charges which may arise against the merchant or
manufacturer. The merchant or manufacturer shall, as a prerequisite
to the purchase of business license stamps, execute an agreement in
such the form as the commission may
prescribe prescribes to the effect that the merchant or
manufacturer will shall at any time within the limitation
otherwise provided by law, make available to agents or auditors of the
commission all pertinent records respecting taxable commodities
stamped for sale within this State. The privilege of purchasing business
license stamps extended by this section to nonresident taxpayers is
granted only where the state of residence of the taxpayer grants
substantially the same privileges to residents of this State purchasing
stamps from the state or where the state imposes no tax of a similar
character to that imposed by this article.
The bond provided for in this section shall be in cash to be held
without interest, securities subject to the approval of the State Treasurer,
or a surety bond issued by a surety company duly licensed by the Chief
Insurance Commissioner to do business in this State."
SECTION 3. Section 12-21-3500(A) of the 1976 Code, as added by Act
188 of 1989, is amended to read:
"(A) Each licensee conducting bingo games, except
class C licensees, shall submit quarterly to the commission a report
under oath containing the following information:
(1) the amount of the gross proceeds derived from the games;
(2) each item of expense incurred or paid;
(3) each item of expenditure made or to be made, with a
detailed description of the merchandise purchased or the services
rendered;
(4) the net proceeds derived from the games;
(5) the use to which the proceeds have been or are to be
applied;
(6) a list of prizes offered and given, with their respective
values."
SECTION 4. Article 19, Chapter 21, Title 12 of the 1976 Code is
amended by adding:
"Section 12-21-2729. A machine requires a separate license
if two or more persons can play a machine completely independent of
each other or it can be determined that a separate slot operates a separate
machine or set of boards, chips, and screens encased by an outer
shell."
SECTION 5. Article 23, Chapter 21, Title 12 of the 1976 Code is
amended by adding:
"Section 12-21-3445. The tax imposed by this article is due
and payable on or before the twentieth day of the month next succeeding
the month in which the tax accrues."
SECTION 6. Section 12-23-60 of the 1976 Code is amended to read:
"Section 12-23-60. Every person subject to the provisions of
this article shall between the first and tenth on or before the
twentieth day of each month make a true and correct return to the
commission in such the form as it may
prescribe prescribes, showing the exact amount of electric
power manufactured, generated, or sold, expressed in kilowatt
hours, during the previous month, and remit the tax therewith
with the return."
SECTION 7. Section 12-23-810 of the 1976 Code, as added by Act 189
of 1989, is amended to read:
"Section 12-23-810. Every hospital licensed as a general
hospital by the Department of Health and Environmental Control is
subject to the payment of an excise, license, or privilage tax. Total
annual revenues from this tax, exclusive of penalties and
interest, must equal seven and a one half million
dollars. Each hospital's tax must be based on its total number of patient
days from the prior year, excluding Medicaid patient days, adjusted by
the hospital's ratio of total net to gross patient revenue. Net patient
revenue for purposes of this formula is defined as gross patient revenue
less contractual allowances, bad debts, uncompensated indigent care,
property taxes, and state and federal income taxes."
SECTION 8. Section 12-23-830 of the 1976 Code, as added by Act 189
of 1989, is amended to read:
"Section 12-23-830. On the first day of each quarter, each
general hospital shall remit one fourth of its annual tax to the Tax
Commission. The Tax Commission shall allow a brief grace period
during which late payments are not subject to interest or penalty.
Any hospital required by this article to pay the tax which fails to
do so within the time allotted shall pay, in addition to the tax, a penalty
of five percent of the tax and interest at one and one half percent per
month from the date the tax was originally due to the date of the
payment of the tax and penalty. The Tax Commission may in its
discretion waive or reduce the penalty or interest or any part of
it."
SECTION 9. Section 12-27-360 of the 1976 Code is amended to read:
"Section 12-27-360. The commission shall, as soon as
practicable and before the twenty-fifth day of each month, issue a
warrant or execution directed to the sheriff of the county in which a
delinquent taxpayer resides or where his business is conducted or
directed to a lawful deputy of such sheriff as provided for in
Chapter 54 of this title. The sheriff or deputy to whom this
execution is directed shall proceed to enforce it in the manner provided
by law for the enforcement of an execution issued by a county treasurer
against a delinquent taxpayer. The taxes and all penalties provided
in this article shall must be held as a debt payable to the
State by the persons against whom they shall be are
charged, and all such these taxes, penalties, and
assessments shall be are a first lien in all cases
whatsoever upon on all property of the persons charged
therewith with payment."
SECTION 10. Section 12-31-430 of the 1976 Code is amended to
read:
"Section 12-31-430. Every motor carrier subject to the tax
imposed by this chapter shall on or before the twentieth
last day of April, July, October, and January make to
the commission such the reports of its operations during
the quarter of the year ending the last day of the preceding month as the
commission may require requires. Nothing herein
shall in this section may be construed to eliminate the
requirement as to registration and identification markers otherwise
provided by this chapter."
SECTION 11. The second paragraph of Section 58-3-100, as amended
by Act 184 of 1989, is further amended to read:
"Except as specifically provided above, in Sections 58-5-940
and 58-27-50, all other expenses of the Public Service Commission must
be borne by the public utilities as defined in Section 58-5-10, telephone
utilities as defined in Section 58-9-10, radio common carrier as defined
in Section 58-11-10, and electric utilities as defined in Section 58-27-10
under the commission's jurisdiction. On or before the first day of
October in each year, the Tax Commission shall assess each utility
company and railway company its proportion of the expenses in
proportion to its gross income from operation in this State in the year
ending on the thirtieth day of June preceding that on which the
assessment is made. The assessments must be charged against the
companies by the Tax Commission and collected by the Tax
Commission in the manner provided by law for the collection of taxes
from the companies including the enforcement and collection provisions
of Article 1, Chapter 54 of Title 12 and paid, less the Tax Commission's
actual incremental increase in the cost of administration into the State
Treasurer as other taxes collected by the Tax Commission for the State.
The assessments made pursuant to this section are due and payable
to the Tax Commission on or before the twentieth day of October of
each year."
SECTION 12. Section 61-3-550 of the 1976 Code is repealed.
SECTION 13. Section 1 of this act is effective for returns due after
August, 1991. Section 7 is effective for returns due after August, 1990.
Section 10 is effective for returns due after September, 1991, Section 12
is effective for assessments due beginning with the 1991 tax year. The
remaining sections of this act take effect upon approval by the Governor.
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