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H. 4410
STATUS INFORMATION
General Bill
Sponsors: Reps. Quinn, Sheheen, Merrill, J.E. Smith, Clark, Bales, Bingham, Bowers, R. Brown, Chellis, Coates, Coleman, Edge, Hagood, Harrison, Hayes, Hinson, Kennedy, Koon, McGee, Ott, Rivers, G.M. Smith, Toole, Weeks and Young
Document Path: l:\council\bills\ggs\22290htc03.doc
Introduced in the House on June 5, 2003
Currently residing in the House Committee on Ways and Means
Summary: State minimum salary schedule adjustment; Alcohol, alcoholic beverages, and cigarettes; license and consumption taxes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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6/5/2003 House Introduced and read first time HJ-161
6/5/2003 House Referred to Committee on Ways and Means HJ-162
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 59-20-50, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REQUIREMENTS TO BE MET PURSUANT TO THE EDUCATION FINANCE ACT, SO AS TO PROVIDE THAT THE STATE MINIMUM SALARY SCHEDULE BE ADJUSTED TO REFLECT AT A MINIMUM THE NATIONAL STATE AVERAGE TEACHER SALARY; TO AMEND SECTION 12-24-10, RELATING TO THE DEED RECORDING FEE, SO AS TO INCREASE THE FEE AND TO SPECIFY THAT A PORTION OF THE REVENUES GENERATED BY THE INCREASE BE DEPOSITED IN THE SCHOOL TAX MILLAGE EXEMPTION TRUST FUND AND THAT THE REMAINDER OF THE GENERATED REVENUES BE USED TO INCREASE TEACHERS' SALARIES; TO ADD SECTIONS 12-21-1037, 12-33-247, 12-21-1045, AND 12-33-246 ALL SO AS TO RESPECTIVELY IMPOSE A CONSUMPTION TAX OF THREE PERCENT ON EACH CAN OR BOTTLE OF BEER, MINIBOTTLE, GLASS OF WINE, AND SERVING OF ALCOHOLIC BEVERAGE PURCHASED FOR ON-PREMISES CONSUMPTION AND TO PROVIDE THAT THE REVENUES GENERATED BY THE CONSUMPTION TAXES BE USED TO INCREASE TEACHERS' SALARIES; AND TO ADD SECTION 12-21-625 SO AS TO IMPOSE AN ADDITIONAL LICENSE TAX ON CIGARETTES EQUAL TO ONE AND ONE HALF MILLS A CIGARETTE AND TO PROVIDE THAT THE REVENUES GENERATED BY THIS TAX BE USED TO INCREASE TEACHERS' SALARIES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1 Section 59-20-50(4) of the 1976 Code, as last amended by Act 497, Part II, Section 15H of 1994, is further amended by adding at the end:
"(c) Beginning with fiscal year 2003-2004, the state minimum salary schedule must be adjusted to reflect at a minimum the national state average teacher salary rather than the southeastern average teacher salary. All other applicable terms and conditions of subitem (b) continue to apply."
SECTION 2. Section 12-24-10 of the 1976 Code is amended to read:
"Section 12-24-10. (A)In addition to all other recording fees, a recording fee is imposed for the privilege of recording a deed in which any lands and all improvements on the land, tenements, or other realty is transferred to another person. The fee is one dollar eighty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty's value as determined by Section 12-24-30.
(B) In addition to all other recording fees and in addition to the fee described in subsection (A), there is imposed a recording fee for the privilege of recording a deed in which any lands and all improvements on the land, tenements, or other realty is transferred to another person. The additional fee is two dollars fifteen cents for each five hundred dollars, or fractional part of five hundred dollars of the realty's value as determined by Section 12-24-30. Notwithstanding another provision of this chapter to the contrary, one dollar fifteen cents of this additional recording fee imposed in this subsection (B) must be deposited in the School Tax Millage Exemption Trust Fund established by Section 11-11-155, and one dollar of this additional recording fee must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 3. Article 7, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-1037. (A) In addition to other taxes on beer imposed pursuant to Article 7, Chapter 21, Title 12, there is imposed, effective July 1, 2003, a consumption tax on beer at the rate of three cents a can or bottle on each can or bottle purchased for consumption on the premises at the point of sale. For purposes of reporting, payment, enforcement, and collection, this consumption tax is deemed to be a part of the license tax on beer imposed pursuant to Article 7, Chapter 21, Title 12.
(B) Notwithstanding any other provisions of law relating to the disposition of beer license tax revenue, the revenue of the consumption tax imposed pursuant to this section must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 4. Article 3, Chapter 33, Title 12 of the 1976 Code is amended by adding:
"Section 12-33-247. (A) In addition to the tax imposed on minibottles pursuant to Section 12-33-245, there is imposed, a consumption tax on the sale of minibottles equal to three cents for each minibottle purchased for consumption on the premises at the point of sale. For purposes of reporting, payment, enforcement, and collection, this consumption tax is deemed to be the tax imposed pursuant to Section 12-33-245.
(B) Notwithstanding any other provisions of law providing for the use of minibottle tax revenues, the revenue of the consumption tax imposed by this section must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 5. Article 7, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-1045. (A) In addition to other taxes on wine imposed pursuant to Articles 7 and 9, Chapter 21, Title 12, there is imposed consumption tax on wine at the rate of three cents a glass for each glass of wine purchased for consumption on the premises at the point of sale. For purposes of reporting, payment, enforcement, and collection, this consumption tax is deemed to be a part of the license tax, on wine imposed pursuant to Article 7, Chapter 21, Title 12.
(B) Notwithstanding any other provisions of law relating to the disposition of wine license revenue, the revenue of the consumption tax imposed pursuant to this section must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 6. Chapter 33, Title 12 of the 1976 Code is amended by adding:
"Section 12-33-246. (A) In addition to the tax imposed on alcoholic beverages pursuant to Chapter 33, Title 12, there is imposed a consumption tax on the sale of alcoholic beverages equal to three cents on each serving of alcoholic beverages, other than a minibottle, purchased for consumption on the premises at the point of sale. For purposes of reporting, payment, enforcement, and collection, this consumption tax is deemed to be a part of the license tax on alcoholic beverages imposed pursuant to Chapter 33, Title 12.
(B) Notwithstanding any other provisions of law providing for the use of alcoholic beverage tax revenues, the revenue of the consumption tax imposed by this section must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 7. Article 5, Chapter 21, Title 12 of the 1976 Code, as amended by adding:
"Section 12-21-625. (A) In addition to all other taxes imposed on cigarettes made of tobacco or substitutes for tobacco, there is imposed an additional license tax equal to one and one half mills on each cigarette. This additional license tax on cigarettes is imposed, and must be reported, paid, collected, and enforced, in the same manner that the license tax on cigarettes imposed pursuant to Section 12-21-620(1) is imposed, reported, paid, enforced, and collected.
(B) Notwithstanding any other provision of law relating to the disposition of tobacco license tax revenue, the revenue of the additional license tax imposed pursuant to this section must be used to increase teacher salaries as provided in Section 59-20-50."
SECTION 8. This act takes effect upon approval by the Governor.
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