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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-28-315 AND 56-11-412 SO AS TO IMPOSE A USER FEE EQUAL TO FIVE CENTS A GALLON ON GASOLINE AND OTHER MOTOR FUELS AND THE ROAD TAX ON MOTOR CARRIERS, TO PROVIDE FOR FURTHER INCREASES IN THESE USER FEES ANNUALLY BASED ON INCREASES IN THE CONSUMER PRICE INDEX TO PROVIDE FOR THE PAYMENT, COLLECTION, ENFORCEMENT, AND USES OF THESE USER FEES, AND TO REPEAL SECTIONS 12-28-2730 AND 12-28-2910, RELATING TO THE CREDITING OF A PORTION OF MOTOR FUEL TAX REVENUES TO THE SPECIAL WATER RECREATIONAL RESOURCES FUND AND THE ECONOMIC DEVELOPMENT ACCOUNT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 28 of the 1976 Code is amended by adding:
"Section 12-28-315. (A) Subject to the exemptions provided in this chapter, a user fee of five cents a gallon is imposed on all gasoline used or consumed in this State and upon all diesel fuel used or consumed in this State in producing or generating power for propelling motor vehicles. The user fee levied on taxable motor fuel pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. The user fee imposed by this section must be collected and paid at those times, in the manner, and by those persons specified in this chapter as if it is the license tax imposed pursuant to Section 12-28-310. The user fee imposed by this section is in lieu of any user fee that may otherwise be imposed by a municipality, county, or other local political subdivision of the State. The revenue of this user fee must be credited to the State Highway Fund established pursuant to Section 57-11-20.
(B) Effective December 15, 2003, and each December fifteenth thereafter, the department shall cumulatively adjust the amount of the user fee imposed pursuant to subsection (A) of this section in the same manner that federal income tax brackets are adjusted in Internal Revenue Code Section (1)(f), as that code is defined in Section 12-6-40(A). However, the rounding amount provided in Section (1)(f)(6) is deemed to be one cent. The amount of the user fee, as adjusted, applies beginning the next January first."
SECTION 2. Article 5, Chapter 11, Title 56 of the 1976 Code, is amended by adding:
"Section 56-11-412. (A) A road user fee for the privilege of using the streets and highways in this State is imposed upon every motor carrier. The user fee is equivalent to five cents a gallon, calculated on the amount of gasoline or other motor fuel used by the motor carrier in its operations within this State. The user fee imposed by this section is deemed to be the road tax imposed pursuant to Section 56-11-410 for purposes of reporting, payment, collection, and enforcement. The revenue of this user fee must be credited to the State Highway Fund established pursuant to Section 57-11-20.
(B) The amount of the user fee provided in subsection (A) of this section must be adjusted as provided in Section 12-28-310(B). The amount of the user fee, as adjusted, applies beginning the next January first."
SECTION 3. Sections 12-28-2730 and 12-28-2910 of the 1976 Code are repealed.
SECTION 4. This act takes effect July 1, 2005.
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