Current Status Bill Number:247 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950110 Primary Sponsor:Passailaigue All Sponsors:Passailaigue, Elliott, McConnell, Rose Drafted Document Number:RES9521.ELP Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Revenue, construction and infrastructure repairs
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19950110 Introduced, read first time, 06 SF
referred to Committee
Senate 19941031 Prefiled, referred to Committee 06 SF
View additional legislative information at the LPITS web site.
TO AMEND SECTION 61-9-312, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SPECIAL PERMITS FOR OFF-PREMISES CONSUMPTION AND DISPOSITION OF REVENUE, SO AS TO PROVIDE THAT SUCH REVENUE WILL BE CREDITED TO THE GENERAL FUND OF THE STATE TO BE APPROPRIATED IN PROPORTIONATE SHARES TO THE SOUTH CAROLINA DEPARTMENT OF PUBLIC SAFETY AND THE COUNTY GENERAL FUND IN THE COUNTY IN WHICH THE REVENUE IS GENERATED FOR CONSTRUCTION AND REPAIR OF INFRASTRUCTURE AND TO DEFINE INFRASTRUCTURE; TO AMEND SECTION 12-21-1120, RELATING TO BEER AND WINE LICENSE TAXES, SO AS TO PROVIDE THAT THE REVENUE COLLECTED FROM SPECIAL PERMITS UNDER SECTION 61-9-312 SHALL BE CREDITED TO THE GENERAL FUND OF THE STATE TO BE APPROPRIATED IN PROPORTIONATE SHARES TO THE SOUTH CAROLINA DEPARTMENT OF PUBLIC SAFETY AND THE COUNTY GENERAL FUND IN THE COUNTY IN WHICH THE REVENUE IS GENERATED TO BE USED FOR CONSTRUCTION AND REPAIR OF INFRASTRUCTURE; AND TO AMEND SECTION 12-21-2720, RELATING TO LICENSES FOR COIN-OPERATED DEVICES OR MACHINES, SO AS TO PROVIDE THAT THE REVENUE GENERATED FROM THE LICENSING OF CERTAIN COIN-OPERATED DEVICES SHALL BE CREDITED TO THE GENERAL FUND OF THE STATE TO BE APPROPRIATED IN PROPORTIONATE SHARES TO THE SOUTH CAROLINA DEPARTMENT OF PUBLIC SAFETY AND THE COUNTY GENERAL FUND IN THE COUNTY IN WHICH THE REVENUE IS GENERATED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 61-9-312 of the 1976 Code is amended to read:
"Section 61-9-312. In counties or municipalities where temporary permits are authorized to be issued pursuant to Section 61-5-180, in lieu of the retail permit fee required pursuant to Section 61-9-310, a retail dealer otherwise eligible for the retail permit under that section may elect to apply for a special version of that permit which allows sales for off-premises consumption without regard to the restrictions on the days or hours of sales provided in Sections 61-9-90, 61-9-100, 61-9-110, and 61-9-130. The annual fee for this special retail permit is one thousand dollars. Revenue generated by the fees must be credited to the general fund of the State. Twenty five percent of the annual revenue collected pursuant to this section shall be appropriated to the South Carolina Department of Public Safety and seventy five percent to the county general fund in the county in which the funds are generated. The county council shall administer the fund expending proceeds for construction and repair of infrastructure. For the purpose of this section, infrastructure means any publicly-owned project, structure, or other real or personal property acquired or constructed for the purpose of water supply, treatment, storage, and distribution; sewerage collection treatment and disposal; solid waste collection, treatment, and disposal; or transportation. All other requirements for retail permits provided in Section 61-9-310 apply to the special permits authorized by this section."
SECTION 2. Section 12-21-1120 of the 1976 Code is amended to read:
"Section 12-21-1120. The beer and wine taxes and license fees provided for by this article must be paid to and collected by the commission and deposited to the credit of the general fund of the State. Revenue collected from permits authorized under Section 61-9-312 shall be deposited to the general fund of the State. Twenty five percent of the annual revenue collected shall be appropriated to the South Carolina Department of Public Safety and seventy five percent to the county general fund in the county in which the revenue is generated. The county council shall administer the fund expending proceeds for construction and repair of infrastructure. For the purpose of this section, infrastructure means any publicly-owned project, structure, or other real or personal property acquired or constructed for the purpose of water supply, treatment, storage, and distribution; sewerage collection treatment and disposal; solid waste collection, treatment, and disposal; or transportation."
SECTION 3. Section 12-21-2720 of the 1976 Code is amended to read:
"Section 12-21-2720 (A) Every person who maintains for use or permits the use of, on a place or premises occupied by him, one or more of the following machines or devices shall apply for and procure from the South Carolina Department of Revenue and Taxation a license effective for two years for the privilege of making use of the machine in South Carolina and shall pay for the license a tax of fifty dollars for each machine in item (1), two hundred dollars for each machine in item (2), and three thousand dollars for each machine in item (3):
(1) a machine for the playing of music or kiddy rides operated by a slot or mechanical amusement devices and juke boxes in which is deposited a coin or thing of value. A machine on which an admissions tax is imposed is exempt from the C.O.D. license provisions of this section.
(2) a machine for the playing of amusements or video games, without free play feature, or machines of the crane type operated by a slot in which is deposited a coin or thing of value and a machine for the playing of games or amusements, which has a free play feature, operated by a slot in which is deposited a coin or thing of value, and the machine is of the nonpayout pin table type with levers or `flippers' operated by the player by which the course of the balls may be altered or changed. A machine required to be licensed under this item is exempt from the license fee if an admissions tax is imposed.
(3) a machine of the nonpayout type, in-line pin game, or video game with free play feature operated by a slot in which is deposited a coin or thing of value except machines of the nonpayout pin table type with levers or `flippers' operated by the player by which the course of the balls may be altered or changed.
(B) Revenue generated from license fees under subsection (A)(3) shall be credited to the general fund of the State and appropriated in the following manner: twenty five percent to the South Carolina Department of Public Safety and seventy five percent to the county general fund in the county in which the funds are generated.
(B C) Municipalities may increase the amount charged as license for the operation of the machines over the maximum amounts allowed before March 28, 1956, by not more than twenty percent. No municipality may limit the number of machines within the boundaries of the municipality.
(C D) In addition to any fees set forth under subsection (A)(3), there is imposed a one-time nonrefundable fee of five hundred dollars on all licenses issued on such machines for the period between July 1, 1993, and June 30, 1995. The revenue from this fee must be placed in a special account and used exclusively for the purpose of monitoring these machines on a twenty-four hour a day basis. The Tax Commission is responsible for administering this account and implementing, through regulations as approved by the General Assembly, its requirements.
(D E) A county may by ordinance impose a license fee on machines licensed pursuant to subsection (A)(3) of this section located in an unincorporated area of the county in an amount not exceeding ten percent of the regular license fee imposed pursuant to subsection (A) for the equivalent license period."
SECTION 4. This act takes effect upon approval by the Governor.
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