Current Status Introducing Body:Senate Bill Number:301 Primary Sponsor:Macaulay Committee Number:06 Type of Legislation:GB Subject:Local sales and use tax, unexpended funds Residing Body:Senate Current Committee:Finance Computer Document Number:301 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Macaulay Wilson Type of Legislation:General Bill
Bill Body Date Action Description CMN
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301 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
301 Senate Nov 12, 1990 Referred to Committee 06
301 Senate Nov 12, 1990 Prefiled
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TO REPEAL ACT 317 OF 1990, WHICH PROVIDES FOR THE LEVY OF A SALES AND USE TAX IN A COUNTY AREA; AND TO PROVIDE FOR THE RETURN OF UNEXPENDED FUNDS ALLOCATED TO THE SOUTH CAROLINA TAX COMMISSION FOR ADMINISTRATIVE START-UP EXPENSES FOR THE IMPLEMENTATION OF A LOCAL SALES AND USE TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Act 317 of 1990 is repealed.
SECTION 2. Any money allocated to the South Carolina Tax Commission pursuant to Act 317 of 1990 to defray the administrative start-up expenses incurred by the Commission in fiscal year 1990-91 for the implementation of the local sales and use tax which is not actually expended by the Commission must be returned to the General Fund to be allocated under the formula funded Aid to Counties and Municipalities pursuant to Part I of the 1990-91 General Appropriation Act.
SECTION 3. This act takes effect upon approval by
the Governor.