Journal of the Senate
of the First Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 10, 1995

Page Finder Index

| Printed Page 2660, May 10 | Printed Page 2680, May 10 |

Printed Page 2670 . . . . . Wednesday, May 10, 1995

Senator ROSE explained the amendment.

Senator LAND moved to lay the amendment on the table.

The amendment was laid on the table.

Amendment No. 7

Senator CORK proposed the following Amendment No. 7 (PT\2007DW.95), which was adopted:

Amend the bill, as and if amended, page 9, beginning on line 23 by striking /A subsequent referendum on this question must not be held more than once in twelve months./ and inserting /A subsequent referendum on this question, after the question is disapproved, must not be held more than once in twenty-four months./

Amend title to conform.

Senator CORK explained the amendment.

Senator MARTIN moved that the amendment be adopted.

The amendment was adopted.

Amendment No. 8

Senator CORK proposed the following Amendment No. 8 (PT\2008DW.95), which was tabled:

Amend the bill, as and if amended, SECTION 2, page 3, immediately following line 20, by inserting:

/Section 4-37-22. The power of eminent domain may only be exercised by a county or municipality and title to condemned property may only be transferred to the board of the authority by ordinance./

Amend title to conform.

Senator CORK explained the amendment.

Senator CORK moved that the amendment be adopted.

Senator RANKIN moved to lay the amendment on the table.

The amendment was laid on the table.

Amendment No. 11

Senator CORK proposed the following Amendment No. 11 (PT\2011DW.95), which was tabled:

Amend the bill, as and if amended, page 5, line 20, by inserting:


Printed Page 2671 . . . . . Wednesday, May 10, 1995

/In addition, combination questions may be included on the referendum ballot which may include, but are not limited to, the question of imposing a sales tax in a municipality and a toll in another jurisdiction./

Amend title to conform.

Senator CORK explained the amendment.

Senator RANKIN moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Ayes 26; Nays 12

AYES

Alexander         Bryan            Drummond
Elliott Glover Hayes
Holland Jackson Land
Leatherman Martin Matthews
McConnell McGill Moore
O'Dell Peeler Rankin
Reese Richter Russell
Saleeby Smith, G. Stilwell
Thomas Williams

TOTAL--26

NAYS

Cork              Courson          Ford
Gregory Leventis Mescher
Passailaigue Rose Ryberg
Waldrep Washington Wilson

TOTAL--12

The amendment was laid on the table.

Amendment No. 12

Senator CORK proposed the following Amendment No. 12 (PT\2012DW.95), which was tabled:

Amend the bill, as and if amended, page 3, line 29, by inserting after /imposed/ /only/ and by striking /but not both/; line 33, by inserting after /(B)/ /or a local option gasoline tax as provided in item (F)/.

Amend further, page 13, by inserting immediately after line 14:


Printed Page 2672 . . . . . Wednesday, May 10, 1995

/"(F)(1) Subject to the requirements of this item, the governing body of a county may impose by ordinance a tax on retail sales of gasoline within its jurisdiction for a specific purpose and for a specific period of time to collect a limited amount of money.

(2) The governing body of a county or municipality may vote to impose the tax authorized by this item, subject to a referendum, by enacting an ordinance. The ordinance must specify:

(a) the purpose for which the proceeds of the tax is to be used, which may include projects located within or without, or both within and without, the boundaries of the county or municipality imposing the tax and which may include those purposes provided in item (A)(1)(a) of this section:

(b) the maximum time, stated in calendar years or calendar quarters, or a combination thereof, not to exceed seven years, for which the tax may be imposed; and

(c) the maximum cost of the project or facilities funded from proceeds of the tax and the maximum amount of net proceeds to be raised by the tax.

(3) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the optional gasoline tax in the jurisdiction. The referendum must be held on the Tuesday following the first Monday in November of an even numbered year. The commission shall cause the date and purpose of the referendum to be published once a week for four consecutive weeks immediately preceding the date of the referendum, in a newspaper of general circulation in the jurisdiction.

(4) A separate question must be included on the referendum ballot for each purpose and the question must read substantially as follows:

`Must a cent(s) a gallon gasoline tax be imposed in (county) for not more than (time) to raise the amounts specified for the following purposes:

(1) $ for

Yes []

No []

(2) etc.'

(5) All qualified electors desiring to vote in favor of imposing the tax for a particular purpose shall vote `yes' and all qualified electors opposed to levying the tax for a particular purpose shall vote `no'. If a majority of the votes cast are in favor of imposing the tax for one or more of the specified purposes, then the tax is imposed as provided in this item; otherwise the tax is not imposed. A subsequent referendum on this


Printed Page 2673 . . . . . Wednesday, May 10, 1995

question must not be held more than once in twelve months and any referendum must be held on the date specified in item (3). The election commission shall conduct the referendum under the election laws of this State, mutatis mutandis, and shall certify the result no later than December thirty-first to the appropriate governing body and to the Department of Revenue and Taxation. Included in the certification must be the total of the project costs receiving a favorable vote. Expenses of the referendum must be paid by the jurisdiction conducting the referendum.

(6) If the tax is approved in the referendum, the tax is imposed on May first following the date of the referendum. If the certification is not timely made to the Department of Revenue and Taxation, the imposition is postponed for twelve months.

(a) The tax terminates on the earlier of:

(i) the final day of the maximum time specified for the imposition; or

(II) the end of the calendar month during which the Department of Revenue and Taxation determines that the tax has raised revenues sufficient to provide the county net proceeds equal to or greater than the amount specified as the amount to be raised by the tax.

(b) When the local gasoline tax is imposed for more than one purpose, the governing body of the jurisdiction authorizing the referendum for the tax shall determine the priority for the expenditure of the net proceeds of the tax for the purposes stated in the referendum.

(c) Amounts collected in excess of the required proceeds must first be applied, if necessary, to complete a project for which the tax was imposed; otherwise, the excess amounts must be credited to the general fund of the jurisdiction imposing the tax.

(7) The tax levied pursuant to this item must be administered and collected by the Department of Revenue and Taxation in the same manner that the sales and use tax is administered and collected. The sales tax return shall contain a line reporting gallons of gasoline sold for the purpose of calculating the tax. Every establishment selling gasoline at retail in a jurisdiction imposing the tax shall obtain a retail sales license.

(8) The revenues of the tax collected in each county under this item must be remitted to the State Treasurer and credited to a fund separate and distinct from the general fund of the State. After deducting the amount of refunds made and costs to the Department of Revenue and Taxation of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues quarterly to the county in which the tax is imposed and these revenues must be used only for the purpose stated in the imposition ordinance. The State Treasurer may correct


Printed Page 2674 . . . . . Wednesday, May 10, 1995

misallocation costs or refunds by adjusting subsequent distributions, but these adjustments must be made in the same fiscal year as the misallocation.

(9) The Department of Revenue and Taxation shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this item is subject to the penalties provided in Section 12-54-240.

(10) The Department of Revenue and Taxation may promulgate regulations necessary to implement this item."/

Renumber sections to conform.

Amend title to conform.

Senator CORK explained the amendment.

Senator PASSAILAIGUE argued in favor of the adoption of the amendment.

Senator WASHINGTON argued in favor of the adoption of the amendment.

Senator WASHINGTON moved to adopt the amendment.

Senator GREG SMITH argued contra to the adoption of the amendment.

ACTING PRESIDENT PRESIDES

At 3:36 P.M., Senator MARTIN assumed the Chair.

Senator GREG SMITH argued contra to the adoption of the amendment.

Senator GREG SMITH moved to lay the amendment on the table.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Ayes 25; Nays 14

AYES

Alexander         Bryan            Drummond
Elliott Glover Holland
Jackson Land Leatherman
Martin McGill Moore
Patterson Peeler Rankin
Reese Russell Saleeby
Setzler Short Smith, G.

Printed Page 2675 . . . . . Wednesday, May 10, 1995

Smith, J.V. StilwellThomas
Wilson

TOTAL--25

NAYS

Cork              Courson          Ford
Gregory Hayes Leventis
Matthews McConnell Mescher
O'Dell Passailaigue Richter
Rose Washington

TOTAL--14

The amendment was laid on the table.

Amendment No. 13

Senator CORK proposed the following Amendment No. 13 (PT\2013DW.95), which was tabled:

Amend the bill, as and if amended, page 3, line 29, by inserting after /imposed/ /any two/ and by striking /but not both/; line 33, by inserting after /(B)/ /or a local option gasoline tax as provided in item (F); however, a sales and use tax and a local option gasoline tax may not be imposed at the same time/.

Amend further, page 13, by inserting immediately after line 14:

/"(F)(1) Subject to the requirements of this item, the governing body of a county may impose by ordinance a tax on retail sales of gasoline within its jurisdiction for a specific purpose and for a specific period of time to collect a limited amount of money.

(2) The governing body of a county or municipality may vote to impose the tax authorized by this item, subject to a referendum, by enacting an ordinance. The ordinance must specify:

(a) the purpose for which the proceeds of the tax is to be used, which may include projects located within or without, or both within and without, the boundaries of the county or municipality imposing the tax and which may include those purposes provided in item (A)(1)(a) of this section:

(b) the maximum time, stated in calendar years or calendar quarters, or a combination thereof, not to exceed seven years, for which the tax may be imposed; and


Printed Page 2676 . . . . . Wednesday, May 10, 1995

(c) the maximum cost of the project or facilities funded from proceeds of the tax and the maximum amount of net proceeds to be raised by the tax.

(3) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the optional gasoline tax in the jurisdiction. The referendum must be held on the Tuesday following the first Monday in November of an even numbered year. The commission shall cause the date and purpose of the referendum to be published once a week for four consecutive weeks immediately preceding the date of the referendum, in a newspaper of general circulation in the jurisdiction.

(4) A separate question must be included on the referendum ballot for each purpose and the question must read substantially as follows:

`Must a cent(s) a gallon gasoline tax be imposed in (county) for not more than (time) to raise the amounts specified for the following purposes:

(1) $ for

Yes []

No []

(2) etc.'

(5) All qualified electors desiring to vote in favor of imposing the tax for a particular purpose shall vote `yes' and all qualified electors opposed to levying the tax for a particular purpose shall vote `no'. If a majority of the votes cast are in favor of imposing the tax for one or more of the specified purposes, then the tax is imposed as provided in this item; otherwise the tax is not imposed. A subsequent referendum on this question must not be held more than once in twelve months and any referendum must be held on the date specified in item (3). The election commission shall conduct the referendum under the election laws of this State, mutatis mutandis, and shall certify the result no later than December thirty-first to the appropriate governing body and to the Department of Revenue and Taxation. Included in the certification must be the total of the project costs receiving a favorable vote. Expenses of the referendum must be paid by the jurisdiction conducting the referendum.

(6) If the tax is approved in the referendum, the tax is imposed on May first following the date of the referendum. If the certification is not timely made to the Department of Revenue and Taxation, the imposition is postponed for twelve months.

(a) The tax terminates on the earlier of:

(i) the final day of the maximum time specified for the imposition; or


Printed Page 2677 . . . . . Wednesday, May 10, 1995

(II) the end of the calendar month during which the Department of Revenue and Taxation determines that the tax has raised revenues sufficient to provide the county net proceeds equal to or greater than the amount specified as the amount to be raised by the tax.

(b) When the local gasoline tax is imposed for more than one purpose, the governing body of the jurisdiction authorizing the referendum for the tax shall determine the priority for the expenditure of the net proceeds of the tax for the purposes stated in the referendum.

(c) Amounts collected in excess of the required proceeds must first be applied, if necessary, to complete a project for which the tax was imposed; otherwise, the excess amounts must be credited to the general fund of the jurisdiction imposing the tax.

(7) The tax levied pursuant to this item must be administered and collected by the Department of Revenue and Taxation in the same manner that the sales and use tax is administered and collected. The sales tax return shall contain a line reporting gallons of gasoline sold for the purpose of calculating the tax. Every establishment selling gasoline at retail in a jurisdiction imposing the tax shall obtain a retail sales license.

(8) The revenues of the tax collected in each county under this item must be remitted to the State Treasurer and credited to a fund separate and distinct from the general fund of the State. After deducting the amount of refunds made and costs to the Department of Revenue and Taxation of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues quarterly to the county in which the tax is imposed and these revenues must be used only for the purpose stated in the imposition ordinance. The State Treasurer may correct misallocation costs or refunds by adjusting subsequent distributions, but these adjustments must be made in the same fiscal year as the misallocation.

(9) The Department of Revenue and Taxation shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this item is subject to the penalties provided in Section 12-54-240.

(10) The Department of Revenue and Taxation may promulgate regulations necessary to implement this item."/

Renumber sections to conform.

Amend title to conform.


Printed Page 2678 . . . . . Wednesday, May 10, 1995

Senator CORK explained the amendment.

Senator LAND moved to lay the amendment on the table.

The amendment was laid on the table.

Recorded Vote

Senators PASSAILAIGUE, FORD, CORK, ROSE, GLOVER, MESCHER and RICHTER desired to be recorded as voting against the motion to table the amendment.

Amendment No. 14

Senator MATTHEWS proposed the following Amendment No. 14 (3666R023.JWM), which was adopted:

Amend the bill, as and if amended, by striking Section 4-37-25, page 3, lines 22-26 and inserting the following:

/Section 4-37-25. An authority created pursuant to this chapter must comply with Section 11-35-50. When procuring the construction, maintenance, and repair of bridges, highways, and roads, an authority must use the same procurement methods and apply the same procurement requirements used by and applied to the South Carolina Department of Transportation in the construction, maintenance, and repair of bridges, highways, and roads including the provisions of Section 12-27-1320 except that when applying Section 12-27-1320, the contracting entity may meet the expenditures standards of Section 12-27-1320 by either direct or indirect contracts. For purposes of this provision, "contracting entity" includes a governmental body and a private entity with which a governmental body contracts for the construction, maintenance, and repair of bridges, highways, and roads./

Amend title to conform.

Senator MATTHEWS explained the amendment.

Senator MATTHEWS moved that the amendment be adopted.

The amendment was adopted.

There being no further amendments, the question then was the third reading of the Bill.


Printed Page 2679 . . . . . Wednesday, May 10, 1995

The "ayes" and "nays" were demanded and taken, resulting as follows:
Ayes 31; Nays 11

AYES

Alexander         Bryan            Courtney
Drummond Elliott Glover
Hayes Holland Jackson
Land Leatherman Martin
Matthews McGill Moore
O'Dell Patterson Peeler
Rankin Reese Russell
Saleeby Setzler Short
Smith, G. Smith, J.V. Stilwell
Thomas Waldrep Washington
Wilson

TOTAL--31

NAYS

Cork              Courson          Ford
Gregory Leventis McConnell
Mescher Passailaigue Richter
Rose Ryberg

TOTAL--11

There being no further amendments, the Bill was read the third time, passed and ordered returned to the House of Representatives with amendments.

Leave of Absence

At 3:50 P.M., Senator ROSE requested a leave of absence for the balance of the day.

THE SENATE PROCEEDED TO THE MOTION PERIOD.

MOTION ADOPTED

Executive Session

At 4:00 P.M., Senator PEELER moved that the Senate go into Executive Session, and upon conclusion, lifting the veil of secrecy.

At 4:55 P.M., on motion of Senator PEELER, the seal of secrecy was removed and the Senate resumed.


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