South Carolina General Assembly
111th Session, 1995-1996

Bill 1083


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                       1083
Type of Legislation:               General Bill GB
Introducing Body:                  Senate
Introduced Date:                   19960131
Primary Sponsor:                   Reese
All Sponsors:                      Reese and O'Dell 
Drafted Document Number:           pfm\7875htc.96
Residing Body:                     Senate
Current Committee:                 Judiciary Committee 11 SJ
Subject:                           Political subdivisions, to
                                   impose fees or taxes, limited



History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

Senate  19960131  Introduced, read first time,             11 SJ
                  referred to Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-95 SO AS TO LIMIT THE AUTHORITY OF POLITICAL SUBDIVISIONS OF THE STATE TO IMPOSE TAXES OR FEES SIMILAR TO STATE TAXES OR FEES.

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

SECTION 1. Chapter 1, Title 12 of the 1976 Code is amended by adding:

"Section 6-1-95. Except where authorized specifically by general law, a county, municipality, school district, special purpose or public service district, or any body authorized by law to levy taxes or fees for any of these entities may not impose a tax or fee substantially similar or in which the taxable amount or amount of the fee is measured by a method substantially similar to the measure of any tax or fee imposed by the State including, but not limited to, a state tax or fee on:

(1) income;

(2) retail sales, storage, consumption, or use or transfer of titles on personal property;

(3) paid admissions to places of amusement;

(4) alcoholic beverages, beer, wine, or soft drinks;

(5) corporate licenses as imposed pursuant to Chapter 20 of Title 12;

(6) coin-operated devices;

(7) documents for which documentary stamps are required;

(8) estates of decedents;

(9) premiums of insurance companies;

(10) gasoline or other motor fuels;

(11) electric power generation;

(12) banks and savings and loan associations."

SECTION 2. The provisions of Section 6-1-95 of the 1976 Code, as added by this act, do not apply to any local tax or fee otherwise prohibited imposed before the effective date of this act.

SECTION 3. This act takes effect upon approval by the Governor.

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