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4543Ratification Number: 291Act Number: 269Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 20000203Primary Sponsor: MillerAll Sponsors: MillerDrafted Document Number: l:\council\bills\nbd\11657ac00.docDate Bill Passed both Bodies: 20000412Date of Last Amendment: 20000406Governor's Action: SDate of Governor's Action: 20000501Subject: County, municipal taxpayer or financial information; confidentiality requirements; Taxation, Political SubdivisionsHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20000516 Act No. A269 ------ 20000501 Signed by Governor ------ 20000426 Ratified R291 House 20000412 Concurred in Senate amendment, enrolled for ratification ------ 20000410 Scrivener's error corrected Senate 20000407 Read third time, returned to House with amendment Senate 20000406 Amended, read second time, Unanimous consent for third reading on Friday, 20000407 Senate 20000405 Committee report: Favorable with 11 SJ amendment Senate 20000309 Introduced, read first time, 11 SJ referred to Committee House 20000308 Read third time, sent to Senate House 20000307 Amended, read second time House 20000301 Committee report: Favorable with 25 HJ amendment House 20000203 Introduced, read first time, 25 HJ referred to Committee Versions of This Bill Revised on March 1, 2000 - Word format Revised on March 7, 2000 - Word format Revised on April 5, 2000 - Word format Revised on April 6, 2000 - Word format Revised on April 10, 2000 - Word format
(A269, R291, H4543)
AN ACT TO AMEND SECTION 6-1-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CONFIDENTIALITY OF COUNTY OR MUNICIPAL TAXPAYER INFORMATION, SO AS TO CLARIFY THAT FINANCIAL INFORMATION, OR OTHER INFORMATION INDICATIVE OF UNITS OF GOODS OR SERVICES SOLD, PROVIDED IN A RETURN, REPORT, OR APPLICATION FILED WITH A COUNTY OR MUNICIPALITY IS CONFIDENTIAL BUT DOES NOT PROHIBIT THE SHARING OF DATA BETWEEN PUBLIC OFFICIALS AND EMPLOYEES, AND TO FURTHER PROVIDE THAT A PERSON IS SUBJECT TO CRIMINAL PENALTIES IF THE PERSON KNOWINGLY VIOLATES THIS SECTION.
Be it enacted by the General Assembly of the State of South Carolina:
Confidentiality of county or municipal taxpayer information
SECTION 1. Section 6-1-120 of the 1976 Code, as added by Act 111 of 1999, is amended to read:
"Section 6-1-120. (A) Except in accordance with a proper judicial order or as otherwise provided by the Freedom of Information Act, it is unlawful for an officer or employee of a county or municipality, or the agent of such an officer or employee to divulge or make known in any manner the financial information, or other information indicative of units of goods or services sold, provided by a taxpayer included in a report, tax return, or application required to be filed by the taxpayer with that county or municipality pursuant to a county or municipal ordinance imposing a:
(1) tax authorized under Article 5 or Article 7;
(2) business license tax authorized under Section 4-9-30(12) or Section 5-7-30;
(3) fee the measure of which is:
(a) gross proceeds of sales of goods or services; or
(b) paid admissions to a place of amusement.
(B) Nothing in this section prohibits the:
(1) publication of statistics classified to prevent the identification of particular reports, returns, or applications and the information on them;
(2) inspection of reports, returns, or applications and the information included on them by an officer or employee of the county or municipality, or an agent retained by an officer or employee, in connection with audits of the taxpayer, appeals by the taxpayer, and collection efforts in connection with the tax or fee which is the subject of the return, report, or application;
(3) sharing of data between public officials or employees in the performance of their duties.
(C) A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than one year, or both. In addition, if the person convicted is an officer or employee of the county or municipality, the offender must be dismissed from the office or position held and is disqualified from holding a public office in this State for five years following the conviction."
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 26th day of April, 2000.
Approved the 1st day of May, 2000.
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