South Carolina General Assembly
117th Session, 2007-2008

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S. 1256

STATUS INFORMATION

General Bill
Sponsors: Senator Leventis
Document Path: l:\council\bills\agm\19171mm08.doc

Introduced in the Senate on April 2, 2008
Currently residing in the Senate Committee on Finance

Summary: Local option sales tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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    4/2/2008  Senate  Introduced and read first time SJ-2
    4/2/2008  Senate  Referred to Committee on Finance SJ-2

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/2/2008

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 4-10-330, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LOCAL OPTION SALES TAX, SO AS TO PROVIDE FOR AN ADDITIONAL PURPOSE FOR WHICH THE PROCEEDS OF THE TAX MAY BE USED.

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

SECTION    1.    Section 4-10-330(A)(1) of the 1976 Code, as last amended by Act 292 of 2004, is further amended to read:

"(A)    The sales and use tax authorized by this article is imposed by an enacting ordinance of the county governing body containing the ballot question formulated by the commission pursuant to subsection 4-10-320(C), subject to referendum approval in the county. The ordinance must specify:

(1)    the purpose 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 local governmental entities, including the county, municipalities, and special purpose districts located in the county area, and may include the following types of projects:

(a)    highways, roads, streets, bridges, and public parking garages and related facilities;

(b)    courthouses, administration buildings, civic centers, hospitals, emergency medical facilities, police stations, fire stations, jails, correctional facilities, detention facilities, libraries, coliseums, or any combination of these projects;

(c)    cultural, recreational, or historic facilities, or any combination of these facilities;

(d)    water, sewer, or water and sewer projects;

(e)    flood control projects and storm water management facilities;

(f)    beach access and beach renourishment;

(g)    acquisition of interests in real property, including the purchase of development rights, for economic development, conservation, blight remediation, or military base protection;

(g)(h)    jointly operated projects of the county, a municipality, special purpose district, and school district, or any combination of those entities, for the projects delineated in subitems (a) through (f) (g)of this item; or

(h)(i)    any combination of the projects described in subitems (a) through (g) (h) of this item;"

SECTION    2.    This act takes effect upon approval by the Governor.

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