Current Status Introducing Body:Senate Bill Number:874 Primary Sponsor:Passailaigue Committee Number:06 Type of Legislation:JR Subject:Retroactive tax changes Residing Body:Senate Current Committee:Finance Computer Document Number:874 Introduced Date:19940111 Last History Body:Senate Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Leventis Greg Smith Rose Wilson Giese Gregory Lander Rankin Mescher Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 874 Senate 19940111 Introduced, read first time, 06 referred to Committee 874 Senate 19931011 Prefiled, referred to 06 CommitteeView additional legislative information at the LPITS web site.
PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO TAXES, SO AS TO PROHIBIT THE IMPLEMENTATION OF RETROACTIVE TAX CHANGES EXCEPT UPON A TWO-THIRDS MAJORITY VOTE OF BOTH HOUSES OF THE GENERAL ASSEMBLY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. It is proposed that Section 5, Article X of the Constitution of this State be amended to read:
"Section 5. No tax, subsidy, or charge shall be established, fixed, laid, or levied under any pretext whatsoever, without the consent of the people or their representatives lawfully assembled. Any tax which shall be levied shall distinctly state the public purpose to which the proceeds of the tax shall be applied. The General Assembly shall impose no tax changes which shall be retroactive in effect except upon the affirmative vote of a two-thirds majority of the voting members of both houses of the General Assembly.
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Shall Section 5, Article X of the Constitution of this State be amended so as to prohibit the General Assembly from enacting retroactive tax increases?
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes' and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."