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TO AMEND SECTIONS 12-21-1020 AND 12-21-1030, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LICENSE TAX ON BEER AND WINE, SO AS TO INCREASE THE LICENSE TAX ON BEER FROM .6 CENTS AN OUNCE TO .77 CENTS AN OUNCE AND TO AMEND SECTION 12-33-230, RELATING TO THE LICENSE TAX ON THE SALE OF ALCOHOLIC LIQUORS, SO AS TO INCREASE THE TAX FROM TWELVE CENTS ON EACH EIGHT OUNCES TO 13.25 CENTS ON EACH TWELVE OUNCES AND FROM 50.7 CENTS A LITER TO 55.7 CENTS A LITER.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-1020 of the 1976 Code is amended to read:
"Section 12-21-1020. There shall be is levied and collected on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per .77 cents an ounce and on all wines offered for sale in this State a license tax of ninety cents per a gallon or fractional quantity thereof of a gallon."
SECTION 2. Section 12-21-1030 of the 1976 Code is amended to read:
"Section 12-21-1030. If beer be is offered for sale in bottles or cans, there shall be is levied and collected a tax of six-tenths .77 cents per an ounce or fractional quantity thereof of an ounce, and on wines offered for sale in quantities of less than one gallon there shall be is levied and collected a tax of six cents for each eight ounces or fractional quantity thereof of eight ounces, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths 25.35 cents per a liter."
SECTION 3. Section 12-33-230 of the 1976 Code is amended to read:
"Section 12-33-230. Every person doing business within this State and engaging in the business of selling alcoholic liquors, except distillers thereof of alcoholic liquors, for the privilege of carrying on such business shall, in addition to the license tax provided in Section 12-33-210, be subject to the further payment of shall pay a license tax which shall be is measured and graduated in accordance with the volume of sales of such the business. There shall be levied, assessed, collected and paid is imposed in respect to the alcoholic liquors referred to in this chapter twelve a tax equal to 13.25 cents upon on each eight ounces or a fractional quantity thereof of eight ounces. Provided, that For alcoholic liquors offered for sale in metric size containers there shall be levied, assessed, collected and paid is imposed a tax at the rate of fifty and seven-tenths 55.7 cents per a liter."
SECTION 4. This act takes effect July 1, 2003.
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