H 3322 General Bill, By R.S. Corning, Cato, R.C. Fulmer, H.M. Hallman, Harrison and 
D.A. Wright
 A Bill to amend Sections 12-27-1210, 12-27-1220, 12-27-1230, 12-27-1240,
 12-27-1250, and 12-27-1290, Code of Laws of South Carolina, 1976, relating to
 the additional three cents a gallon gasoline and motor fuels tax to fund the
 Strategic Highway Plan for Improving Mobility and Safety (SHIMS), so as to
 provide that the portion of the tax not dedicated to the Economic Development
 Account must be credited to the State Highway Fund, and to repeal Sections
 12-27-1260, 12-27-1280, 12-27-1300, and 12-27-1310, relating to the
 establishment of the SHIMS account, the criteria for expending SHIMS funds,
 and the funding of the Select Oversight Committee.

   02/02/93  House  Introduced and read first time HJ-8
   02/02/93  House  Referred to Committee on Ways and Means HJ-8

A BILL

TO AMEND SECTIONS 12-27-1210, 12-27-1220, 12-27-1230, 12-27-1240, 12-27-1250, AND 12-27-1290, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ADDITIONAL THREE CENTS A GALLON GASOLINE AND MOTOR FUELS TAX TO FUND THE STRATEGIC HIGHWAY PLAN FOR IMPROVING MOBILITY AND SAFETY (SHIMS), SO AS TO PROVIDE THAT THE PORTION OF THE TAX NOT

DEDICATED TO THE ECONOMIC DEVELOPMENT ACCOUNT MUST BE CREDITED TO THE STATE HIGHWAY FUND, AND TO REPEAL SECTIONS 12-27-1260, 12-27-1280, 12-27-1300, AND 12-27-1310, RELATING TO THE ESTABLISHMENT OF THE SHIMS ACCOUNT, THE CRITERIA FOR EXPENDING SHIMS FUNDS, AND THE FUNDING OF THE SELECT OVERSIGHT COMMITTEE.

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

SECTION 1. Section 12-27-1210 of the 1976 Code is amended to read:

"Section 12-27-1210. In addition to the tax levied by Sections 12-27-230 and 12-27-240, every oil company subject to the tax imposed by those sections shall pay to the State an additional tax in an amount equal to two three cents a gallon on all gasoline, combinations of gasolines, or substitutes for gasoline, sold or consigned, used, shipped, or distributed for the purpose of sale within this State. Effective January 1, 1989, the additional tax imposed by this section is increased by one cent a gallon to a total of three cents a gallon. Except for those amounts which must be credited to the Economic Development Account pursuant to Section 12-27-1270, The the proceeds of the additional tax levied by this section must be used to fund the provisions of the Strategic Highway Plan for Improving Mobility and Safety as administered by the Department of Highways and Public Transportation deposited into the state highway fund. All provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section."

SECTION 2. Section 12-27-1220 of the 1976 Code is amended to read:

"Section 12-27-1220. In addition to the tax imposed by Sections 12-27-510 and 12-27-520, every person, firm, corporation, municipality, or county subject to tax imposed by those sections, or any subdivision of a municipality or county, shall pay an additional tax of two three cents a gallon for every gallon of gasoline or other like product of petroleum under whatever name designated on which a tax is imposed by Section 12-27-510. Effective January 1, 1989, the additional tax imposed by this section is increased by one cent a gallon to a total of three cents a gallon. Except as provided in Section 12-27-1270, The the proceeds of the additional tax levied by this section must be used to fund the provisions of the Strategic Highway Plan for Improving Mobility and Safety deposited into the state highway fund. All the provisions of this chapter apply with equal force and effect to the additional tax on gasoline levied by this section."

SECTION 3. Section 12-27-1230 of the 1976 Code is amended to read:

"Section 12-27-1230. In addition to the tax levied by Section 12-29-310, a tax of two three cents a gallon is imposed upon all fuel sold or delivered by any supplier to any person not licensed as a supplier under the provisions of Chapter 29 of this title. Effective January 1, 1989, the additional tax imposed by this section is increased by one cent a gallon to a total of three cents a gallon. Except as provided in Section 12-27-1270, The the proceeds of the tax levied by this section must be used to fund the Strategic Highway Plan for Improving Mobility and Safety Program as administered by the department deposited into the state highway fund. All the provisions of Chapter 29 of this title apply with equal force and effect to the additional tax levied by this section."

SECTION 4. Section 12-27-1240 of the 1976 Code is amended to read:

"Section 12-27-1240. In addition to the road tax levied by Section 12-31-410, an additional road tax equivalent to two three cents a gallon is imposed upon the amount of gasoline or other motor fuel used by every motor carrier in its operations within this State. Effective January 1, 1989, the additional tax imposed by this section is increased by one cent a gallon to a total of three cents a gallon.Except as provided in Section 12-27-1270, The the proceeds of this tax must be used to fund the Strategic Highway Plan for Improving Mobility and Safety Program as administered by the department deposited into the state highway fund. All the provisions of Chapter 31 of this title apply with equal force and effect to the additional tax on gasoline levied by this section."

SECTION 5. Section 12-27-1250 of the 1976 Code is amended to read:

"Section 12-27-1250. In addition to the credit provided for in Section 12-31-450, every motor carrier subject to the tax imposed by Section 12-27-1240 is entitled to a credit on the tax equivalent to two three cents a gallon on all gasoline or other motor fuel purchased by the carrier within this State for use in operations either within or without this State and upon which gasoline or other motor fuel the tax imposed by the laws of this State has been paid by such carrier. Effective January 1, 1989, the additional credit authorized by this section is increased by one cent to a total of three cents a gallon. This refund may be made only if the carrier has fully complied with all regulations of the commission and the provisions of Chapter 31 of this title."

SECTION 6. Section 12-27-1290 of the 1976 Code is amended to read:

"Section 12-27-1290. The department must review projects on the priority list, as provided in Section 12-27-1280, for the possibility of constructing toll roads to defray the cost of these projects pursuant to the authority granted the department in Section 57-5-1330. No project may be funded by means of imposing a toll on the users of the project unless in conjunction with federal funds authorized for use on toll roads it is determined to be substantially feasible by the department. The funds derived from tolls must be returned to the Strategic Highway Plan for Improving Mobility and Safety Fund state highway fund until the fund is reimbursed. Upon reimbursement, all toll charges shall cease."

SECTION 7. Sections 12-27-1260, 12-27-1280, 12-27-1300, and 12-27-1310 of the 1976 Code are repealed.

SECTION 8. When the term Strategic Highway Plan for Improving Mobility and Safety Program or Strategic Highway Plan for Improving Mobility and Safety appears in the Code of Laws of South Carolina, 1976, it means state highway fund. The Code Commissioner is directed to change all such references at the time and in the manner as is timely and cost effective.

SECTION 9. This act takes effect July 1, 1993.