Current Status Introducing Body:House Bill Number:4720 Primary Sponsor:Anderson Committee Number:30 Type of Legislation:GB Subject:Cigarette tax increase Residing Body:House Current Committee:Ways and Means Computer Document Number:CYY/19070.SD Introduced Date:Apr 14, 1992 Last History Body:House Last History Date:Apr 14, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Anderson Carnell Whipper P. Harris Scott Taylor Byrd Glover Canty Beatty Inabinett Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4720 House Apr 14, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-21-620, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX ON TOBACCO PRODUCTS, SO AS TO INCREASE THE TAX ON EACH CIGARETTE FROM THREE AND ONE-HALF TO FIVE AND ONE-HALF MILLS AND PROVIDE THAT THE ADDITIONAL REVENUE MUST BE USED FOR CERTAIN PURPOSES INCLUDING MEDICAID AND MENTAL RETARDATION PURPOSES; AND TO AMEND SECTION 44-7-84, AS AMENDED, RELATING TO THE DETERMINATION AND ALLOCATION OF MEDICAID NURSING HOME BEDS AND FEES, SO AS TO PROVIDE THAT THE DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL SHALL ASSESS A DAILY SEVENTY-FIVE CENTS A BED FEE ON ALL NURSING HOME BEDS EXCEPT BEDS OWNED OR OPERATED BY THE STATE AND INSTITUTIONAL NURSING HOME BEDS, TO REQUIRE THE FEES TO BE REMITTED BY NURSING HOMES FIFTEEN DAYS BEFORE THE END OF THE FISCAL QUARTER, TO PROVIDE A PENALTY OF ONE HUNDRED DOLLARS FOR EACH DAY A QUARTERLY ASSESSMENT IS IN ARREARS AND TO ALLOW DHEC TO WAIVE OR REDUCE THE PENALTY, AND TO PROVIDE THAT NURSING HOMES ASSESSED THE FIVE DOLLAR A PATIENT DAY ADMINISTRATIVE FEE SHALL CONTINUE TO PAY THAT ASSESSMENT THROUGH SEPTEMBER 30, 1992.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-620(5) of the 1976 Code is amended to read:
"(5) Upon all cigarettes made of tobacco or any substitute therefor, three and one-half five and one-half mills on each cigarette."
SECTION 2. The revenues derived from two mills of the cigarette tax imposed pursuant to Section 12-21-620(5) of the 1976 Code must be used as follows:
(1) An amount sufficient to offset the loss to the state general fund because of the reduction in the nursing home bed fee from five dollars a day to seventy-five cents a day as contained in this act must be remitted to the State Treasurer and credited to the general fund of the State.
(2) Of the remaining funds, seventy-five percent must be used for Medicaid hospital, prescription, and other services and twenty-five percent must be used for mental retardation purposes in the manner the General Assembly provides.
SECTION 3. Section 44-7-84(D) of the 1976 Code, as last amended by Act 171 of 1991, is further amended to read:
"(D) (1) The department shall assess each nursing home an annual administrative fee of five dollars for each patient day used for the issuance and administration of the Medicaid days permit program. The funds generated from this fee must be remitted to the State Treasurer and credited to the general fund of the State.
(2) Within ninety days from the collection, but not later than January first of each year, the department shall submit a report to the House of Representatives Ways and Means Committee and to the Senate Finance Committee detailing the fees collected by the facility. The General Assembly annually shall review the assessment and collection of the fee.
(1) The department shall assess all nursing home beds, except beds owned or operated by the State or institutional nursing home beds, at the rate of seventy-five cents a bed a day. The funds generated from this fee must be credited to the general fund of the State.
(2) Nursing homes shall remit one-quarter of their total assessment to the department fifteen days before the end of each fiscal quarter.
(3) Nursing homes which fail to remit quarterly assessments within the time periods specified must pay a penalty of one hundred dollars for each day that the amount is in arrears. The department may waive or reduce the penalty."
SECTION 4. Notwithstanding the provisions of Section 44-7-84(D) of the 1976 Code, as amended by Section 3 of this act, nursing homes assessed the five dollar a patient day administrative fee pursuant to the former provisions of Section 44-7-84(D) shall continue to pay that assessment through September 30, 1992, after which the assessment provided in Section 44-7-84(D) of the 1976 Code as amended by this act applies.
SECTION 5. This act takes effect July 1, 1992.