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
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19960131 Introduced, read first time, 11 SJ referred to CommitteeView additional legislative information at the LPITS web site.
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.