Current Status Introducing Body:Senate Bill Number:412 Primary Sponsor:Waddell Committee Number:30 Type of Legislation:GB Subject:Taxes on certain items Residing Body:House Current Committee:Ways and Means Companion Bill Number:3275 Computer Document Number:JIC/5048.HC Introduced Date:Jan 09, 1991 Date of Last Amendment:Mar 12, 1991 Last History Body:House Last History Date:Mar 14, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Waddell Leatherman Lourie Hayes Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
412 House Mar 14, 1991 Introduced, read first time, 30
referred to Committee
412 Senate Mar 13, 1991 Read third time, sent to House
412 Senate Mar 12, 1991 Amended, read second time,
ordered to third reading with
notice of general amendments
412 Senate Mar 07, 1991 Committee Report: Favorable 06
with amendment
412 Senate Jan 09, 1991 Introduced and read first 06
time, referred to Committee
View additional legislative information at the LPITS web site.
Indicates Matter Stricken
Indicates New Matter
COMMITTEE AMENDMENT ADOPTED
March 12, 1991
S. 412
Introduced by SENATORS Waddell, Leatherman, Lourie and Hayes
S. Printed 3/12/91--S.
Read the first time January 9, 1991.
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.
Amend Title To Conform
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 fifteenth 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.