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Bill 3993

Indicates Matter Stricken

Indicates New Matter

COMMITTEE REPORT

March 14, 2000

H. 3993

Introduced by Reps. Rodgers, Clyburn, Gilham, Gourdine, Hinson, Kelley, Kennedy and Lloyd

S. Printed 3/14/00--H.

Read the first time April 27, 1999.

To whom was referred a Bill (H. 3993), to amend Section 58-25-30, as amended, Code of Laws of South Carolina, 1976, relating to the activation and dissolution of a regional transportation authority, etc., respectfully

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/ SECTION 1. Section 4-37-30(A) of the 1976 Code, as last amended by Act 93 of 1999, is further amended to read:

"(A) Subject to the requirements of this section, the governing body of a county may impose by ordinance impose a one percent sales and use tax in an amount not to exceed one percent within its jurisdiction for a single project or for multiple projects and for a specific period of time to collect a limited amount of money.

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

(a) the project or projects and a description of the project or projects for which the proceeds of the tax are to be used, which may include projects located within or without, or both within and without, the boundaries of the county imposing the tax and which may include:

(i) highways, roads, streets, bridges, mass transit systems, greenbelts, and other transportation-related projects facilities including, but not limited to, drainage facilities relating to the highways, roads, streets, bridges, and other transportation-related projects;

(ii) jointly-operated projects, of the type specified in sub-subitem (i), of the county and South Carolina Department of Transportation; or

(iii) projects, of the type specified in sub-subitem (i), operated by the county or jointly-operated projects of the county and other governmental entities;

(b) the maximum time, stated in calendar years or calendar quarters, or a combination of them, not to exceed twenty-five years or the length of payment for each project whichever is shorter in length, for which the tax may be imposed;

(c) the estimated capital cost of the project or projects to be funded in whole or in part from proceeds of the tax and the principal amount of bonds to be supported by the tax; and

(d) the anticipated year the tax will end.

(2) Upon receipt of the ordinance, the county election commission shall conduct a referendum on the question of imposing the optional special sales and use tax in the jurisdiction. If the ordinance is received prior to January 1, 1998, a referendum for this purpose may be held on the Tuesday following the first Monday in November; however, if the ordinance is received on January 1, 1998, or thereafter, A referendum for this purpose must be held at the time of the general election. The commission shall publish the date and purpose of the referendum once a week for four consecutive weeks immediately preceding the date of the referendum in a newspaper of general circulation in the jurisdiction. A public hearing must be conducted at least fourteen days before the referendum after publication of a notice setting forth the date, time, and location of the public hearing. The notice must be published in a newspaper of general circulation in the county at least fourteen days before the date fixed for the public hearing.

(3) A separate question must be included on the referendum ballot for each purpose which purpose may, as determined by the governing body of a county, be set forth as a single question relating to several of the projects, and the question must read substantially as follows:

'I approve a special one percent sales and use tax in the amount of (fractional amount of one percent) (one percent) to be imposed in (county) for not more than (time) to fund the following project or projects:

Project (1) for __________ $ __________

Project (2), etc.'

In addition, the referendum, shall as determined by the governing body of a county, may contain a question on the authorization of general obligation bonds under the exemption provided in Section 14(6), Article X of the Constitution of South Carolina, 1895, so that revenues derived from the imposition of the optional sales and use tax may be pledged to the repayment of the bonds. The additional question must read substantially as follows:

'I approve the issuance of not exceeding $_____ of general obligation bonds of _____ County, maturing over a period not to exceed ___ years to fund the _____ project or projects.

If the referendum on the question relating to the issuance of general obligation bonds is approved, the county may issue bonds in an amount sufficient to fund the expenses of the project or projects.

(4) 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 section; otherwise, the tax is not imposed. The election commission shall conduct the referendum under pursuant to the election laws of this State, mutatis mutandis, and shall certify the result no later than November thirtieth after the date of the referendum to the appropriate governing body and to the Department of Revenue. Included in the certification must be the maximum cost of the project or projects or facilities to be funded in whole or in part from proceeds of the tax, the maximum time specified for the imposition of the tax, and the principal amount of bonds to be supported by the tax receiving a favorable vote. Expenses of the referendum must be paid by the jurisdiction conducting the referendum. If the tax is approved in the referendum, the tax is imposed effective the first day of May following the date of the referendum. If the certification is not timely made timely to the Department of Revenue, the imposition is postponed for twelve months.

(5) The tax terminates on the earlier of:

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

(b) the end of the calendar month during which the Department of Revenue determines that the tax has raised revenues sufficient to provide the greater of either the cost of the project or projects as approved in the referendum or the cost to amortize all debts related to the approved projects.

(6) When the optional sales and use tax is imposed, the governing body of the jurisdiction authorizing the referendum for the tax shall include by definition include more than one item as defined in (a)(i) and (a)(ii) to describe the single project or multiple projects for which the proceeds of the tax are to be used.

(7) Amounts collected in excess of the required proceeds must first must be applied, if necessary, to complete each project for which the tax was imposed. Any additional revenue collected above the specified amount must be applied to the reduction of debt principal of the imposing political subdivision on transportation infrastructure debts only.

(8) The tax levied pursuant to this section must be administered and collected by the Department of Revenue in the same manner that other sales and use taxes are collected. The department may prescribe the amounts which may be added to the sales price because of the tax.

(9) The tax authorized by this section is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable jurisdiction which are subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this section. The gross proceeds of the sale of food lawfully purchased with United States Department of Agriculture food stamps are exempt from the tax imposed by this section. The tax imposed by this section also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12.

(10) Taxpayers required to remit taxes under pursuant to Article 13, Chapter 36 of Title 12 must identify the county in which the tangible personal property purchase at retail is stored, used, or consumed in this State.

(11) Utilities are required to report sales in the county in which consumption of the tangible personal property occurs.

(12) A taxpayer subject to the tax imposed by Section 12-36-920, who owns or manages rental units in more than one county shall separately report separately in his sales tax return the total gross proceeds from business done in each county.

(13) The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax levied under pursuant to this section in a county, either under pursuant to the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the special local sales and use tax provided in this section if a verified copy of the contract is filed with the Department of Revenue within six months after the imposition of the special local sales and use tax.

(14) Notwithstanding the imposition date of the special local sales and use tax authorized pursuant to this section, with respect to services that are billed regularly billed on a monthly basis, the special local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the imposition date.

(15) The revenues of the tax collected in each county under pursuant to this section 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 of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues and all interest earned on the revenues while on deposit with him quarterly to the county in which the tax is imposed and these revenues and interest earnings must be used only for the purpose stated in the imposition ordinance. The State Treasurer may correct misallocation costs or refunds by adjusting later distributions, but these adjustments must be made in the same fiscal year as the misallocation. However, allocations made as a result of city or county code errors must be corrected prospectively.

(16) The Department of Revenue shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. The information which must be supplied to counties upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240.

(17) The Department of Revenue may promulgate regulations necessary to implement this section."

SECTION 2. Section 4-37-40 of the 1976 Code, as added by Act 52 of 1995, is amended to read:

"Section 4-37-40. (A) In a county in which an ordinance is received by the county election commission pursuant to Section 4-37-30(A), if the county has previously imposed a local option sales and use tax pursuant to Chapter 10 of Title 4, the county election commission shall conduct a referendum at the same time as the referendum provided in Section 4-37-30(A) on the question of whether the local option sales and use tax imposed under Chapter 10 of Title 4 shall continue to be imposed. The question must read substantially as follows:

"Must a one percent sales and use tax continue to be levied in __________ County for the purpose of allowing a credit against a taxpayer's county and municipal ad valorem tax liability and for the purpose of funding county and municipal operations in the __________ County area?

(B) All qualified electors desiring to vote in favor of continuing the tax shall vote "yes" and all qualified electors opposed to continuing the tax shall vote "no". If a majority of the votes cast are in favor of continuing the tax, then the tax shall continue to be imposed as provided in Chapter 10 of Title 4; otherwise, the tax shall not continue to be imposed. If the vote in the referendum is to terminate the tax, the termination is effective on the first day of the first fiscal year following the referendum. Notwithstanding the termination date of the local option sales and use tax, with respect to services that are regularly billed on a monthly basis, the local option sales and use tax is terminated beginning on the first day of the billing period beginning on or after the termination date.

(C) The provisions of this section are independent of the referendum provided for in Chapter 10 of Title 4.

(D) Two weeks before the referendum, the county council and the municipal councils in the county area shall publish in a newspaper of general circulation within the jurisdiction the credit against property taxes in the most recent fiscal year. The notice must show the credit on the following classes of property:

(1) a primary residence;

(2) personal property including, but not limited to, an automobile;

(3) a commercial facility;

(4) an industrial facility.

(E) Except as otherwise provided herein, the provisions applicable to conducting and certifying the referendum provided in Section 4-37-30(A) shall also apply to the referendum provided in this section.

At no time may any portion of the county area be subject to more than one percent sales tax levied pursuant to this article, Article 3, chapter 10 of this title, or pursuant to any local legislation enacted by the General Assembly."

SECTION 3. Section 58-25-35 of the 1976 Code, as last amended by Act 43 of 1997, is further amended to read:

"Section 58-25-35. The members of a regional transportation authority created under authority of this chapter must be the municipalities within the service area as defined by this chapter and the counties within the unincorporated areas or of the service area of the authority."

SECTION 4. Section 58-25-40 of the 1976 Code, as last amended by Act 43 of 1997, is further amended to read:

"Section 58-25-40. The authority's board members, officers, and staff must be as follows:

(1) The members of the authority must be represented on the governing board of the authority by appointees of the governing bodies of the municipalities and counties within the service area as set forth in Section 58-25-35. The appointees may be elected officials of these local governing bodies and if so would serve in an ex officio capacity. The governing board of the authority must be made up of not more than two times the number of authority governmental members and up to three additional members appointed by the legislative delegation as provided in this section.

There must be at least five board members. The membership of the governing board must be apportioned among the member municipalities and counties proportionate to population within the authority's service area.

As many as three additional members of the governing board of a transportation authority may be appointed by the legislative delegations of the member counties if approved in accordance with the procedures set forth in Section 58-25-30. If the authority receives a grant of the state funds from the general fund or the highway fund, the delegation shall appoint three additional members. Unless the agreement provides otherwise, the members of the governing board appointed by the delegation must be apportioned as determined by a majority of the delegation members, including the resident senator. No member government, regardless of population, may have less than one member on the board. County population must be determined after subtracting the member municipality population in that county. The terms of the representatives serving on the governing board of the authority must be staggered so that the terms of approximately one-third of the governing board expire each year. After the initial terms as set forth in the agreement to achieve staggered terms, subsequent terms must be for three years. Members of the governing board of the authority may be reimbursed for expenses incurred in connection with their service on the authority but they may not receive salaries, per diem, or other compensation. Members shall adopt and abide by rules governing meeting attendance.

(2) No county or municipality may be a member in more than one authority except that a metropolitan government may be a member of more than one authority when the services provided by the authorities are different.

(3) Subsequent to the activation of the authority, contiguous counties or municipalities not participating initially may become members of the authority with the same benefits as the initial members pursuant to the procedure set forth in Section 58-25-30 and with the approval by a majority vote of the board of the authority. If an election is required, it must be held only in the contiguous counties or municipalities that are seeking to become members of the authority.

(4) The board of the authority shall elect one of its members as chairman, one as vice-chairman, and other officers as may be necessary, to serve for one year in that capacity or until their successors are elected and qualify. A majority of the board constitutes a quorum. A vacancy on the board does not impair the right of the authority to exercise all of its rights and perform all of its duties. Upon the effective date of his appointment, or as soon after appointment as practicable, each board member shall enter upon his duties.

(5) A board member of the authority may be removed from office by the governing body which appointed him for misconduct, malfeasance, or neglect of duty in office. Any vacancy so created must be filled as provided above.

(6) The authority may employ an executive director, who may serve as secretary or treasurer, to serve at the pleasure of the authority. The executive director may employ any employees as may be necessary for the proper administration of the duties and functions of the authority and may determine the qualifications of the persons. The authority shall adopt compensation plans for employees."

SECTION 5. This act takes effect upon approval by the Governor. /

Amend title to conform.

RONALD P. TOWNSEND, for Committee.

REVENUE IMPACT1

This bill, as amended, would have no impact on general fund or other state revenues in FY 2000-01. This bill, as amended, would have no impact on local government revenues until specific fees are authorized by referendum.

Explanation

Under current law, counties, by ordinance, may impose a local one-cent sales and use tax to fund certain transportation facilities. This bill, as further amended in subcommittee, would allow the counties to impose, by ordinance, a sales and use tax in an amount not to exceed one percent to fund certain transportation facilities. However, this bill does not increase or decrease any existing revenues. The bill, as further amended, also adds mass transit and greenbelts to the list of projects that may be funded with revenue generated by this tax.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.

TO AMEND SECTION 58-25-30, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ACTIVATION AND DISSOLUTION OF A REGIONAL TRANSPORTATION AUTHORITY, SO AS TO DEFINE THE NEW SOURCES OF REVENUE THAT REQUIRE THE ACTIVATION OF AN AUTHORITY TO BE APPROVED BY THE QUALIFIED ELECTORS WITHIN A PROPOSED SERVICE AREA; TO AMEND SECTION 58-25-35, AS AMENDED, RELATING TO COMPOSITION OF A REGIONAL TRANSPORTATION AUTHORITY, SO AS TO MAKE A TECHNICAL CORRECTION; TO AMEND SECTION 58-25-40, AS AMENDED, RELATING TO A REGIONAL TRANSPORTATION AUTHORITY'S BOARD MEMBERS, OFFICERS, AND STAFF SO AS TO DELETE A REFERENCE TO THE TERM "RESIDENT SENATOR", AND TO PROVIDE THAT IF A REGIONAL TRANSPORTATION AUTHORITY EXPANDS INTO A CONTIGUOUS COUNTY, OR MUNICIPALITY, THE EXPANSION MUST BE APPROVED BY THE QUALIFIED ELECTORS IN THOSE COUNTIES AND MUNICIPALITIES ONLY; TO AMEND SECTION 58-25-50 AS AMENDED, RELATING TO THE POWERS AND DUTIES OF A REGIONAL TRANSPORTATION AUTHORITY, SO AS TO DELETE THE PROVISION RELATING TO THE AUTHORITY'S PREPARATION OF A PLAN TO COORDINATE PUBLIC TRANSPORTATION SERVICES PROVIDED BY EACH ENTITY IN THE AUTHORITY'S SERVICE AREA; AND TO AMEND SECTION 58-25-60, AS AMENDED, RELATING TO SOURCES OF FUNDS TO OPERATE A REGIONAL TRANSPORTATION AUTHORITY, SO AS TO PROVIDE ADDITIONAL SOURCES OF FUNDS THAT MAY BE USED TO OPERATE A REGIONAL TRANSPORTATION AUTHORITY WHICH INCLUDE A SALES TAX ON GASOLINE, A TAX PER GALLON OF GASOLINE SOLD, AND A GENERAL SALES TAX, AND TO DELETE THE REQUIREMENT THAT A MAJORITY OF THE MEMBERS OF THE GENERAL ASSEMBLY REPRESENTING A REGIONAL TRANSPORTATION AUTHORITY'S SERVICE AREA MUST APPROVE AN INCREASE IN THE MOTOR VEHICLE REGISTRATION FEE.

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

SECTION 1. Section 58-25-30(3) of the 1976 Code, as last amended by Act 43 of 1997, is further amended to read:

"(3) Upon the execution of the agreement by the governing bodies of the municipalities and the counties which include at least ninety percent of the population of the proposed service area within their jurisdictions, and only if the agreement provides for imposition of a new source of revenue as contained in Section 58-25-60 such as a new tax, the question of creating such an authority under the terms of the executed agreement must be submitted for ratification to the qualified electors within the proposed service area at a general election or at a special election called for that purpose as set forth in the agreement. If an existing source or sources of revenue are utilized to fund the authority, an election is not required. If an election is required, the agreement shall become operational upon the approval of the majority of the voters within the service area voting on the question and the authority must be created not less than sixty days after the results of the election are certified. If an election is not required, the agreement becomes operational upon the execution of the agreement by the governing bodies of the municipalities and counties which include at least ninety percent of the population of the proposed service area, and the authority must be created not less than sixty days after the agreement is executed."

SECTION 2. Section 58-25-35 of the 1976 Code, as last amended by Act 43 of 1997, is further amended to read:

"Section 58-25-35. The members of a regional transportation authority created under authority of this chapter must be the municipalities within the service area as defined by this chapter and the counties within the unincorporated areas or of the service area of the authority."

SECTION 3. Section 58-25-40 of the 1976 Code, as last amended by Act 43 of 1997, is further amended to read:

"The authority's board members, officers, and staff must be as follows:

(1) The members of the authority must be represented on the governing board of the authority by appointees of the governing bodies of the municipalities and counties within the service area as set forth in Section 58-25-35. The appointees may be elected officials of these local governing bodies and if so would serve in an ex officio capacity. The governing board of the authority must be made up of not more than two times the number of authority governmental members and up to three additional members appointed by the legislative delegation as provided in this section.

There must be at least five board members. The membership of the governing board must be apportioned among the member municipalities and counties proportionate to population within the authority's service area.

As many as three additional members of the governing board of a transportation authority may be appointed by the legislative delegations of the member counties if approved in accordance with the procedures set forth in Section 58-25-30. If the authority receives a grant of the state funds from the general fund or the highway fund, the delegation shall appoint three additional members. Unless the agreement provides otherwise, the members of the governing board appointed by the delegation must be apportioned as determined by a majority of the delegation members, including the resident senator. No member government, regardless of population, may have less than one member on the board. County population must be determined after subtracting the member municipality population in that county. The terms of the representatives serving on the governing board of the authority must be staggered so that the terms of approximately one-third of the governing board expire each year. After the initial terms as set forth in the agreement to achieve staggered terms, subsequent terms must be for three years. Members of the governing board of the authority may be reimbursed for expenses incurred in connection with their service on the authority but they may not receive salaries, per diem, or other compensation. Members shall adopt and abide by rules governing meeting attendance.

(2) No county or municipality may be a member in more than one authority except that a metropolitan government may be a member of more than one authority when the services provided by the authorities are different.

(3) Subsequent to the activation of the authority, contiguous counties or municipalities not participating initially may become members of the authority with the same benefits as the initial members pursuant to the procedure set forth in Section 58-25-30 and with the approval by a majority vote of the board of the authority. If an election is required, it must be held in the contiguous counties or municipalities that are seeking to become members of the authority only.

(4) The board of the authority shall elect one of its members as chairman, one as vice-chairman, and other officers as may be necessary, to serve for one year in that capacity or until their successors are elected and qualify. A majority of the board constitutes a quorum. A vacancy on the board does not impair the right of the authority to exercise all of its rights and perform all of its duties. Upon the effective date of his appointment, or as soon after appointment as practicable, each board member shall enter upon his duties.

(5) A board member of the authority may be removed from office by the governing body which appointed him for misconduct, malfeasance, or neglect of duty in office. Any vacancy so created must be filled as provided above.

(6) The authority may employ an executive director, who may serve as secretary or treasurer, to serve at the pleasure of the authority. The executive director may employ any employees as may be necessary for the proper administration of the duties and functions of the authority and may determine the qualifications of the persons. The authority shall adopt compensation plans for employees."

SECTION 4. Section 58-25-50 of the 1976 Code, as last amended by Act 449 of 1992, is further amended to read:

"The authority may:

(a) Purchase, lease, own, or operate or provide for the operation of transportation facilities;

(b) Contract for public transportation services;

(c) Plan in concert with any appropriate local planning operation for public transportation services;

(d) Exercise the power of eminent domain limited to right-of-way and contiguous facility acquisition;

(e) Contract with other governmental agencies, private companies, and individuals;

(f) Sue and be sued, implead and be impleaded, complain, and defend in all courts;

(g) Adopt, use, and alter at will a corporate seal;

(h) Acquire, purchase, hold, lease as a lessee, and use any franchise or property, real, personal or mixed, tangible or intangible, or any interest therein, necessary or desirable for carrying out the purposes of the authority, and sell, lease as lessor, transfer, and dispose of any property or interest therein acquired by it;

(i) Fix, alter, change, and establish rates, fees, fares, and other charges for services or facilities of the authority. The rates, fees, and fares set forth in the agreement approved by the electorate may not be increased more frequently than annually. No single increase may exceed fifty percent;

( j) Establish public transportation routes and approve the alteration or addition of routes based primarily on a detailed analysis or proposed use and comprehensive cost analysis;

(k) Acquire and operate, or provide for the operation of, transportation systems, public or private, within the area, the acquisition of a system to be by negotiation and agreement between the authority and the operator of the system to be acquired;

( l) Make contracts of every name and nature and execute all instruments necessary or convenient for the carrying on of its business;

(m) Enter into management contracts with any person for the management of a public transportation system owned or controlled by the authority for a period of time, and under compensation and other terms and conditions, as may be considered advisable by the authority;

(n) Contract for the services of attorneys, engineers, consultants, and agents for any purpose of the authority;

(o) Borrow money and make and issue negotiable bonds, notes, or other evidences of indebtedness;

(p) Accept gifts, grants, or loans of money or other property from and enter into contracts, leases, or other transactions with and accept funds from federal, state, or local governments, public or semipublic agencies or private individuals or corporations and expend the funds and carry out cooperative undertakings and contracts;

(q) Do all acts necessary for the provision of public transportation services;

(r) To provide transportation services for residents of the service area to destinations outside the service area;

(s) Promulgate regulations to carry out the provisions of this chapter.

The authority or other authorized regional transportation organization, in conjunction with all other organizations providing public transportation in the service area, shall prepare and produce a plan to coordinate public transportation services provided by each entity utilizing state funds or funds administered by the State to ensure that resources are being used in the most efficient and cost-effective manner. The coordinated transportation plan must maintain the provision, type, and level of assistance to individuals at least equal in quality to that provided by the human service transportation providers in the service area. The failure of an entity providing these services to comply with the coordinated plan must be reported by the authority or the service provider to the appropriate state agencies or funding authorities which administer, contract, grant, approve, or appropriate funds for services. Transportation resources presently owned by or under contractual agreement of the service provider must remain under the authority of the service provider."

SECTION 5. Section 58-25-60 of the 1976 Code, as last amended by Act 449 of 1992, is further amended to read:

"Section 58-25-60. The intended mechanism for raising the necessary local funds to support the operation of the authority must be set forth in the agreement provided for in Section 58-25-30. The declaration of intended sources of local funds does not preclude the use of other local, state, or federal sources which shall subsequently become available except for state highway construction funds which may not be used. The agreement may be amended specifically to recognize new sources. Local funds may be generated from the following source sources of revenue, notwithstanding other provisions of law. This source is These sources are not intended to be exclusive.

A vehicle registration fee on motor vehicles registered within the service area of the authority, a tax per gallon of gasoline sold, or a general sales tax may be levied by the governing bodies of the member cities and counties on the motor vehicles registered within the service area of the authority by the member municipalities and counties. If this mechanism is any of these mechanisms are used, the amount of the vehicle registration fee, sales tax on gasoline, tax per gallon of gasoline sold, or general sales tax must be set forth in the agreement. The authority shall request the members of the General Assembly representing its service area to approve increases in the registration fee. Unless these members of the General Assembly by majority vote approve the increase, no increases may be imposed. This The vehicle registration fee must may be added to the personal property tax notice collected as a part of the personal property tax or may be imposed in another manner as determined by the authority and the fee rebated to the authority. A sales tax on gasoline, tax per gallon of gasoline sold, or a general sales tax must be collected and disbursed as these taxes currently are collected and disbursed.

Property Vehicle registration fees and tax revenue revenues must not be used to support operation of the authority unless the authority source of revenue and the amount of the vehicle registration fee, sales tax on gasoline, tax per gallon of gasoline sold, or general sales tax has been approved by referendum pursuant to Section 58-25-30. In areas with Regional Transportation Authorities in existence on the effective date of this act, a vehicle registration fee increase for the purpose of financing a Regional Transportation Authority must be approved in referendum by a majority of the electorate in the area to which the vehicle registration fee increase would apply."

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