South Carolina General Assembly
109th Session, 1991-1992
Bill 3650
129.55. All agencies using appropriated funds shall
print on the last page of all bound publications the following
information
(1) Total Printing Cost
(2) Total Number of Documents Printed
(3) Cost Per Unit
The President Pro Tempore of the Senate, the Speaker of the
House, Legislative Printing and Information Technology Resource,
the Presidents of each institution of higher education, and the
State Board for Technical and Comprehensive Education may exempt
from this requirement, documents published by their respective
agencies.
Publications of public relations nature, produced by Parks,
Recreation and Tourism, and the State Development Board are exempt
from this requirement.
129.56. Beginning July 1, 1991, all lump-sum agencies
shall prepare quarterly their fiscal year-to-date expenditures in
a format in which their expenditures can be compared to the
appropriations contained in this Act. These reports are due 30
days after the end of each quarter and shall be submitted to the
Budget Division of the Budget & Control Board, Ways and Means
Committee and Senate Finance Committee.
129.57. DELETED
129.58. Notwithstanding any other provision of law, the
spouses of the Governor and the Lieutenant Governor of the State
are authorized to receive reimbursement of actual expenses when
accompanying the Governor or the Lieutenant Governor on official
state business.
129.59. Notwithstanding the provisions of Section
11-11-320 (D)(2) of the S.C. Code of Laws of 1976 as amended, the
Comptroller General is directed to carry forward $778,691 of the
remaining Capital Reserve Fund appropriation from Fiscal Year
1989-90 and deposit into the State General Fund for Fiscal Year
1991-92.
129.60. Due to extraordinary and compelling
circumstances, the general obligation debt issued in the form of a
Promissory Note under the authority of Section 6, Part III of Act
612 of 1990 shall not mature later than September 1, 1992. The
General Assembly hereby expresses its intent to repay the general
obligation debt by an appropriation from the Capital Reserve Fund
and it is further the express intent that such appropriation be
made as the first priority appropriation from the Capital Reserve
Fund for Fiscal Year 1991-92. The Budget and Control Board must
include in their Capital Reserve Fund appropriation
recommendations for Fiscal Year 1991-92, an appropriation to
retire the promissory note as the number one funding priority.
129.61. Notwithstanding any other provision of law, of
the funds generated in the current fiscal year from the increases
in the fees resulting from the amendment to Section 24-23-210 of
the 1976 Code, as contained in Section 41 of Part II of this act,
$1,440,000 must be credited to the general fund of the State.
130.1. Unless specifically authorized herein, the
appropriations provided in Part I of this Act as ordinary expenses
of the State Government shall lapse on July 31, 1992. State
agencies are required to submit all current fiscal year input
documents to the Comptroller General's Office by July 20, 1992.
Appropriations for Permanent Improvements, now outstanding or
hereafter provided, shall lapse at the end of the second fiscal
year in which such appropriations were provided, unless definite
commitments shall have been made, with the approval of the State
Budget and Control Board and Joint Bond Review Committee, toward
the accomplishment of the purposes for which the appropriations
were provided. Appropriations for other specific purposes aside
from ordinary operating expenses, now outstanding or hereafter
provided, shall lapse at the end of the second fiscal year in
which such appropriations were provided, unless definite
commitments shall have been made, with the approval of the State
Budget and Control Board, toward the accomplishment of the
purposes for which the appropriations were provided.
End of Part I
PART II
PERMANENT PROVISIONS
SECTION 1
The Code Commissioner is directed to include all permanent general
laws in this Part in the next edition of the Code of Laws of South
Carolina, 1976, and all supplements to the Code.
SECTION 2
Deleted
SECTION 3
TO AMEND SECTION 12-7-435 OF THE 1976 CODE, AS AMENDED,
RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME FOR
PURPOSES OF THE STATE INCOME TAX, SO AS TO CONSOLIDATE INTO ONE
ITEM THE DEDUCTIONS ALLOWED FOR VARIOUS TYPES OF RETIREMENT
INCOME, TO DEFINE RETIREMENT INCOME, TO PROVIDE THAT, BEGINNING IN
TAXABLE YEAR 1993, A TAXPAYER MAY, BEGINNING IN THE FIRST TAXABLE
YEAR HE RECEIVES RETIREMENT INCOME, DEDUCT UP TO THREE THOUSAND
DOLLARS OF RETIREMENT INCOME OR ELECT TO DEFER HIS DEDUCTION UNTIL
AGE SIXTY-FIVE, AT WHICH TIME THE TAXPAYER MAY DEDUCT UP TO TEN
THOUSAND DOLLARS, TO PROVIDE TRANSITION PROVISIONS, TO PROVIDE
THAT THE AGE AT WHICH TAXPAYERS MAY DEDUCT THE LARGER AMOUNT OF
RETIREMENT INCOME MUST RISE IN TANDEM WITH ELIGIBILITY FOR SOCIAL
SECURITY OLD AGE BENEFITS AND TO PROVIDE THAT THE SOUTH CAROLINA
TAX COMMISSION SHALL PRESCRIBE THE METHOD OF MAKING THE ELECTION;
TO PROVIDE THAT FOR THE 1991 AND 1992 TAXABLE YEARS A TAXPAYER MAY
DEDUCT NOT MORE THAN THREE THOUSAND DOLLARS OF RETIREMENT INCOME,
AND TO DEFINE RETIREMENT INCOME; AND TO REPEAL SECTION 12-7-436
RELATING TO AN OBSOLETE LIMITATION ON THE RETIREMENT INCOME
DEDUCTION.
A. Section 12-7-435 of the 1976 Code, as last amended by Act 189
of 1989, is further amended by adding an appropriately lettered
item to read:
"( )(1) Beginning with the taxable year in which a taxpayer
first receives retirement income, the taxpayer may:
(A) deduct his retirement income in an amount not to exceed
three thousand dollars annually; or
(B) elect irrevocably to defer claiming a retirement income
deduction until the taxable year the taxpayer attains the age of
sixty-five years, at which time the taxpayer may deduct his
retirement income in an amount not to exceed ten thousand dollars
annually.
(2) A taxpayer who does not claim a retirement income deduction
before the taxable year in which he attains the age of sixty-five
years is considered to have made the election allowed pursuant to
subitem (1)(B) of this item.
(3) A taxpayer who has attained the age of sixty-five years
before 1994 is considered to have made the election allowed
pursuant to subitem (1)(B) of this item.
(4) A taxpayer who in 1993 has not yet attained the age of
sixty-five years and who receives retirement income in 1993 may:
(A) deduct his retirement income in an amount not to exceed
three thousand dollars annually; or
(B) elect irrevocably to defer claiming a retirement income
deduction until the taxable year the taxpayer attains the age of
sixty-five years, at which time the taxpayer may deduct his
retirement income in an amount not to exceed ten thousand dollars
annually.
(5) The deduction allowed by this item extends to the taxpayer's
surviving spouse and, to the extent the surviving spouse receives
retirement income attributable to the deceased spouse, applies in
the same manner that the deduction applied to the deceased spouse.
(6) For purposes of this item, `retirement income' means the
total of all otherwise taxable income not subject to a penalty for
premature distribution received by the taxpayer or the taxpayer's
surviving spouse in a taxable year from qualified retirement plans
which include those plans defined in Internal Revenue Code
Sections 401, 403, 408, and 457, and all public employee
retirement plans of the federal, state, and local governments,
including military retirement for persons with twenty or more
years active military duty.
(7) The commission shall prescribe the method of making the
election provided in this item and may require the taxpayer to
provide information necessary for proper administration of this
election.
(8)(A) For a taxpayer born in the years 1943 through 1959, where
subitems (1), (2), and (4) of this item refer to age sixty-five,
the applicable age is sixty-six.
(B) For a taxpayer born after 1959, where subitems (1), (2),
and (4) of this item refer to age sixty-five, the applicable age
is sixty-seven."
B. Section 12-7-435(a), (b), and (c) of the 1976 Code are amended
to read:
"(a) Reserved
(b) Reserved
(c) Reserved".
C. Section 12-7-435(d) and (e) of the 1976 Code, as last amended
by Section 39, Part II, Act 189 of 1989, are further amended to
read:
"(d) Reserved
(e) Reserved".
D. For the 1991 and 1992 taxable years only, a taxpayer or the
taxpayer's surviving spouse may deduct from South Carolina taxable
income of individuals not more than three thousand dollars of
retirement income received. For purposes of this subsection,
`retirement income' means the total of all otherwise taxable
income not subject to a penalty for premature distribution
received by the taxpayer or the taxpayer's surviving spouse in a
taxable year from qualified retirement plans which include plans
defined in Internal Revenue Code Sections 401, 403, 408, and 457,
and all public employee retirement plans of the federal, state,
and local governments, including military retirement for persons
with twenty or more years active military duty.
E. Section 12-7-436 of the 1976 Code is repealed.
F. Subsection A of this section is effective for taxable years
beginning after 1992. Subsections B and C are effective for
taxable years beginning after 1990. Subsection D is effective for
the 1991 and 1992 taxable years, and subsection E is effective
upon approval by the Governor.
SECTION 4
TO AMEND SECTION 12-27-1270 OF THE 1976 CODE, AS AMENDED,
RELATING TO THE ECONOMIC DEVELOPMENT ACCOUNT, SO AS TO PROVIDE FOR
THE ACCOUNT TO BE REPLENISHED BASED ON FUNDS OBLIGATED OR
COMMITTED BY THE COORDINATING COUNCIL FOR ECONOMIC DEVELOPMENT IN
THE PREVIOUS YEAR, PROVIDE FOR AN UNOBLIGATED BALANCE OF TEN
MILLION DOLLARS, AND DELETE OBSOLETE LANGUAGE; TO AMEND SECTION
13-3-20, RELATING TO THE OBJECTIVES OF THE STATE DEVELOPMENT
BOARD, SO AS TO DELETE THE REFERENCE TO A STATEWIDE PLANNING
PROGRAM; TO AMEND SECTION 13-3-90, RELATING TO THE DUTIES AND
POWERS OF THE STATE DEVELOPMENT BOARD, SO AS TO DELETE THE
PROVISION FOR A MASTER PLAN FOR AGENCIES TO CONSIDER CERTAIN STATE
NEEDS AND DELETE THE REFERENCE TO A STATE PLANNING PROGRAM; TO
AMEND SECTION 41-45-20, RELATING TO MEETINGS AND DUTIES OF THE
COUNCIL, SO AS TO PROVIDE FOR AND DEFINE A STRATEGIC PLAN FOR
ECONOMIC DEVELOPMENT AND REVISE DUTIES PERTAINING TO THE PLAN AND
COORDINATION OF ACTIVITIES; TO AMEND SECTION 41-45-30, RELATING TO
REPORTS BY THE COUNCIL, SO AS TO INCLUDE REPORTS TO THE CHAIRMEN
OF THE SENATE FINANCE AND HOUSE WAYS AND MEANS COMMITTEES AND
REQUIRE REPORTS ON THE ACCOUNT; TO AMEND SECTION 41-45-40,
RELATING TO COUNCIL RECOMMENDATIONS, SO AS TO INCLUDE THE
OBJECTIVES OF THE STRATEGIC PLAN, DELETE THE PROVISION FOR
REFERRALS BY THE GENERAL ASSEMBLY AND STATE AGENCIES, AND REVISE
THE RECOMMENDATIONS CONCERNING AGENCY REQUESTS FOR ECONOMIC
DEVELOPMENT APPROPRIATIONS; TO AMEND SECTION 41-45-50, RELATING
TO COUNCIL FUNDS, COMMITTEES, AND DATA, SO AS TO REVISE THE DUTIES
OF THE COMMITTEES; AND TO REAUTHORIZE THE EXISTENCE OF THE
COORDINATING COUNCIL FOR ECONOMIC DEVELOPMENT FOR SIX YEARS.
A. Section 12-27-1270 of the 1976 Code, as last amended by
Section 5, Part II, Act 658 of 1988, is further amended to read:
"Section 12-27-1270. The first ten million dollars generated from
the tax levied in Sections 12-27-1210, 12-27-1220, 12-27-1230, and
12-27-1240 must be segregated in a separate account for economic
development. This account may be expended only upon the
authorization of the South Carolina Coordinating Council for
Economic Development which shall establish project priorities.
Funds devoted to the economic development account must remain in
the account if not expended in the previous fiscal year.
Annually, funds from the tax levied in Section 12-27-1210 must be
deposited to replenish the account to the extent and in an amount
necessary to maintain an uncommitted and/or an unobligated fund
balance of ten million dollars but not to exceed ten million
dollars for the ensuing fiscal year. The council may spend no
more than two hundred fifty thousand dollars, in the first year
only, for a long-term economic development plan which must be
submitted to the General Assembly on completion of the plan.
The council may spend not more than sixty thousand dollars
annually for a state infrastructure model."
B. Section 13-3-20 of the 1976 Code is amended to read:
"Section 13-3-20. A state agency is established to conduct an
adequate statewide program for the stimulation of economic
activity to develop the potentialities of the State. To this end,
the objectives of this agency are to:
(1) conserve, restore, and develop the natural and physical, the
human and social, and the economic and productive resources of the
State;
(2) promote coordination of the functions and activities of
state agencies and act as the official state liaison office
between the state, federal, and local planning, research, and
development agencies;
(3) promote a system of transportation for the State through
development and expansion of the highway, railroad, port,
waterway, and airport systems;
(4) promote and correlate state and local activity in planning
public works projects;
(5) promote public interest in the development of the State
through cooperation with public agencies, private enterprises, and
charitable and social institutions;
(6) promote and encourage industrial development, private
business and commercial enterprise, agricultural production,
transportation, and the utilization and investment of capital
within the State;
(7) assist the development of existing state and interstate
trade, commerce, and markets for South Carolina goods and in the
removal of barriers to the industrial, commercial, and
agricultural development of the State;
(8) assist in ensuring stability in employment, increase the
opportunities for employment of the citizens of the State, and
devise ways and means to raise the living standards of the people
of the State;
(9) advance the general welfare of the people."
C. Section 13-3-90 of the 1976 Code is amended to read:
"Section 13-3-90. The board is vested with duties, powers, and
responsibilities involved in accomplishing its objectives outlined
in this chapter within the appropriations provided by the General
Assembly. The board may:
(1) advise and make recommendations to the Governor and the
General Assembly on matters concerning its objectives;
(2) cooperate with the operating agencies of the State in the
development of plans;
(3) have access to the records and studies of each state agency
pertaining to the objectives of the board;
(4) conduct studies on its own initiative pertaining to its
objectives and others at the request of the Governor, the General
Assembly, or state or local agencies;
(5) make special studies on area problems or specific subjects,
establish local agencies, and furnish staff or financial aid;
(6) stimulate and encourage local, state, and federal
governmental agencies with similar and related objectives and
purposes and cooperate with local, regional, and federal planning
and development programs;
(7) publish and distribute its findings, through written
reports, brochures, magazine and newspaper articles, and other
appropriate forms and use the radio, periodicals, and other
recognized forms of advertising, personal interviews, exhibits,
and displays in order that governmental agencies, corporations,
and individual citizens may become acquainted with the development
program of the State;
(8) advertise the advantages of the State for industrial,
agricultural, and commercial development by paid publicity;
(9) provide information to and make contact with private
business enterprises and local, state, and federal governmental
agencies to acquaint them with industrial, agricultural, and
commercial opportunities in the State and encourage the
establishment of new or the expansion of existing industries and
enterprises;
(10) provide advice upon request by local, state, and federal
agencies, private citizens, and business and commercial
enterprises upon matters of economic development, industrial and
business expansion, and agricultural activity upon which its
knowledge, sources of information, and the findings and decisions
of the board qualify it to speak;
(11) accept gifts, grants, funds, and property to accomplish its
objectives, administer and disburse gifts, grants, and funds, and
dispose of property to counties, municipalities, and local
agencies performing a public service or function which may
disburse the gifts, grants, and funds or make the property
available to eligible participants in a program established to
perform and implement the public service or function subject to
the approval of the Budget and Control Board."
D. Section 41-45-20 of the 1976 Code is amended to read:
"Section 41-45-20. (A) The council shall meet at least quarterly.
It shall enhance the economic growth and development of the State
through strategic planning and coordinating activities which must
include:
(1) development and revision of a strategic state plan for
economic development. `Strategic state plan for economic
development' means a planning document that outlines strategies
and activities designed to continue, diversify, or expand the
economic base of South Carolina, based on the natural, physical,
social, and economic needs of the State;
(2) monitoring implementation of a strategic plan for economic
development through an annual review of economic development
activities for the previous year and modifying the plan as
necessary;
(3) coordination of economic development activities of member
agencies of the council and its advisory committees;
(4) use of federal funds, foundation grants, and private funds
in the development, implementation, revision, and promotion of a
strategic plan for economic development;
(5) evaluation of plans and programs in terms of their
compatibility with state objectives and priorities as outlined in
the strategic plan for economic development.
(B) The council may not engage in the delivery of services."
E. Section 41-45-30 of the 1976 Code is amended to read:
"Section 41-45-30. The council shall make reports to the
Governor, the chairmen of the Senate Finance and House Ways and
Means Committees, and the General Assembly at least annually on
the status and progress of economic development goals which have
been set for the State as a part of the ongoing planning process
and on the commitments, expenditures, and balance of the Economic
Development Account, with appropriate recommendations."
F. Section 41-45-40 of the 1976 Code is amended to read:
"Section 41-45-40. (A) The council shall make recommendations to
the Governor, the General Assembly, and the State Budget and
Control Board as to the policies and programs involved in the
state's economic development it considers necessary to carry out
the objectives of the strategic plan.
(B) The council shall review agency requests for legislative
appropriations for economic development and may make
recommendations to the Budget and Control Board and the General
Assembly concerning requests compatible with the objectives of the
strategic plan. Nothing in this section limits an agency's direct
access to the General Assembly, and comment by the council is not
a part of the budget process."
G. Section 41-45-50 of the 1976 Code is amended to read:
"Section 41-45-50. Funds for technical, administrative, and
clerical assistance and other expenses of the council must be
provided by the member agencies.
The council may establish technical advisory committees in order
to assist in the development of a strategic plan for economic
development.
The council shall seek to utilize data relevant to the economic
growth and development of the State which is available from the
Department of Highways and Public Transportation, the University
of South Carolina, Clemson University, and other state agencies
and organizations."
H. In accordance with Section 1-20-60 of the 1976 Code the
existence of the South Carolina Coordinating Council for Economic
Development is reauthorized for six years.
SECTION 5
TO AMEND SECTION 12-54-80 OF THE 1976 CODE, RELATING TO THE
THIRTY-SIX MONTH LIMIT ON THE DETERMINATION AND ASSESSMENT OF
STATE TAXES, SO AS TO PROVIDE THAT FOR INCOME TAXES, THE TAX
COMMISSION MAY DETERMINE AND ASSESS TAXES AFTER THIRTY-SIX MONTHS
IF IT DETERMINES AND ASSESSES THE TAX WITHIN ONE HUNDRED EIGHTY
DAYS OF RECEIVING NOTICE FROM THE INTERNAL REVENUE SERVICE OF A
FINAL DETERMINATION OF AN INCOME ADJUSTMENT MADE BY THE INTERNAL
REVENUE SERVICE.
The first paragraph of Section 12-54-80 of the 1976 Code is
amended to read:
"Except as otherwise provided in this section, the amount of
taxes due on a return which has been filed as required by
provisions of law administered by the commission must be
determined and assessed within thirty-six months from the date the
return was filed or due to be filed, whichever occurs later. In
the case of income taxes, the commission may determine and assess
income taxes after the thirty-six months limitation if it makes
the determination and assessment within one hundred eighty days of
receiving notice from the Internal Revenue Service of a final
determination of an income adjustment made by the Internal Revenue
Service."
SECTION 6
TO AMEND SECTION 27, PART II, ACT 658 OF 1988, AS AMENDED,
RELATING TO THE SPECIAL TREATMENT FOR LONG-TERM CAPITAL GAINS
RECOGNIZED BETWEEN JANUARY 1, 1987, AND JUNE 22, 1987, AND THE
STATE INCOME TAX REFUNDS OR CREDITS ALLOWED AS A RESULT OF THE
SPECIAL TREATMENT, SO AS TO REDUCE THE AMOUNT OF THE REFUND OR
CREDIT ALLOWED BY ONE-HALF; AND TO PROVIDE THAT A PERSON CONVICTED
OF A FELONY IN STATE OR FEDERAL COURT IN CONNECTION WITH THE
ENACTMENT OR AMENDMENT OF THIS SECTION IS RETROACTIVELY INELIGIBLE
FOR THE SPECIAL TREATMENT.
A. Section 27B, Part II, Act 658 of 1988, as amended by Section
42, Part II, Act 189 of 1989, is further amended to read:
"B. One-half of the difference between the tax paid on the
taxpayer's return attributable to this long-term capital gain and
the tax attributable to this gain which would have been paid under
the provisions of this section is refundable to the taxpayer when
refunds are paid for the 1990 taxable year. The South Carolina
Tax Commission may allow a portion or all of a refund due to be
used as a credit against the taxpayer's liability for that year."
B. If a person is convicted of a felony in state or federal court
in connection with the enactment or amendment, or both, of Section
27, Part II, Act 658 of 1988, he is retroactively ineligible for
the special treatment for long-term capital gains allowed pursuant
to that section, and the amount of the credit or refund paid or
allowed with respect to that section is considered additional tax
due for the 1990 taxable year. This additional tax must be paid
and collected as other income taxes are paid and collected.
SECTION 7
TO AMEND SECTION 44-7-84 OF THE 1976 CODE, AS AMENDED, RELATING
TO THE MAXIMUM NUMBER OF MEDICAID PATIENT DAYS FOR MEDICAID
NURSING HOME PERMITS, SO AS TO INCREASE THE PATIENT DAY FEE FROM
TWO TO FIVE DOLLARS, PROVIDE THAT THE FIVE DOLLAR ADMINISTRATIVE
FEE IS FOR EACH PATIENT DAY USED, DELETE THE JUNE 30, 1991,
EXPIRATION DATE FOR THIS ADMINISTRATIVE FEE, AND DELETE THE
EXEMPTION FROM THE ASSESSMENT OF THE FEE FOR NURSING BEDS OPERATED
BY THE DEPARTMENT OF MENTAL RETARDATION AND DEPARTMENT OF MENTAL
HEALTH.
Section 44-7-84(D) of the 1976 Code, as added by Act 612 of 1990,
is amended to read:
"(D)(1) The department shall assess each nursing home an annual
administrative fee of five dollars for each patient day used for
the issuance and administration of the Medicaid days permit
program. The funds generated from this fee must be remitted to
the State Treasurer and credited to the general fund of the State.
(2) Within ninety days from the collection, but not later than
January first of each year, the department shall submit a report
to the House of Representatives Ways and Means Committee and to
the Senate Finance Committee detailing the fees collected by the
facility. The General Assembly annually shall review the
assessment and collection of the fee."
SECTION 8
TO AMEND SECTION 12-7-20 OF THE 1976 CODE, AS AMENDED, RELATING
TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO
UPDATE THE REFERENCE DATE OF THIS STATE'S ADOPTION OF VARIOUS
PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.
A. Section 12-7-20(11) of the 1976 Code, as last amended by
Section 3A, Part II, Act 612 of 1990, is further amended to read:
"(11) `Internal Revenue Code' means the Internal Revenue Code of
1986 as amended through December 31, 1990."
B. Upon approval by the Governor, this section is effective for
taxable years beginning after 1990.
SECTION 9
TO AMEND SECTION 12-21-2420 OF THE 1976 CODE, RELATING TO THE
ADMISSIONS TAX, SO AS TO INCREASE THE TAX FROM FOUR TO FIVE
PERCENT, ALLOW THE TAX TO BE LISTED SEPARATELY FROM THE COST OF
ADMISSION ON AN ADMISSION TICKET, AND DELETE OBSOLETE LANGUAGE;
AND TO AMEND SECTION 51-1-75, RELATING TO ALLOCATION AND USE OF
THE ADMISSIONS TAX, SO AS TO INCREASE THE AMOUNT IN THE GENERAL
FUND AND TO DELETE AN OBSOLETE REFERENCE.
A. (1) The provision of the first paragraph of Section 12-21-2420
of the 1976 Code which precedes item (1) is amended to read:
"There must be levied, assessed, collected, and paid upon paid
admissions to places of amusement within this State a license tax
of five percent. The license tax may be listed separately from
the cost of admission on an admission ticket. However, no tax may
be charged or collected:".
(2) This subsection takes effect February 1, 1992.
B. Section 51-1-75 of the 1976 Code is amended to read:
"Section 51-1-75. (A) The annual revenue derived from Section
12-21-2420 which exceeds four million dollars for fiscal year
1991-92 and five million dollars for fiscal year 1992-93 and after
that year, subsequent to the allocation of revenue for use of the
commercial fisheries division, must be allocated to the Department
of Parks, Recreation and Tourism.
(B) The funds allocated to the Department of Parks, Recreation
and Tourism from the revenues collected from admission tax fees in
Section 12-21-2420 must be used to advertise and promote the
tourism industry of the State. The advertising and promotion
activities must include paid media advertising and other
promotional projects of the department and establishment by the
department of a matching funds program to assist local tourism
promotion organizations in the State. Guidelines for the programs
must be formulated by the department and the Joint Committee on
Tourism and Trade."
SECTION 10
Deleted
SECTION 11
Deleted
SECTION 12
TO AMEND SECTION 9-17-40 OF THE 1976 CODE, RELATING TO
CONTRIBUTIONS UNDER THE OPTIONAL RETIREMENT PROGRAM FOR EMPLOYEES
OF PUBLICLY SUPPORTED FOUR-YEAR AND POSTGRADUATE INSTITUTIONS OF
HIGHER EDUCATION, SO AS TO PROVIDE THAT THE EMPLOYING
INSTITUTION'S CONTRIBUTION TO THE PLAN MAY NOT BE LESS THAN FOUR
AND ONE-QUARTER PERCENT OF COMPENSATION.
A. Section 9-17-40 of the 1976 Code, as added by Act 42 of 1987,
is amended to read:
"Section 9-17-40. Each participant shall contribute monthly to
the program the same amount which he would be required to
contribute to the South Carolina Retirement System if he were a
member of that system. Participant contributions may be made by
payroll deduction, by a reduction in salary, or by employer pick
up in accordance with any applicable provisions of the United
States Internal Revenue Code. Each participating institution
shall contribute on behalf of each participant the same amount it
would be required to contribute to the South Carolina Retirement
System if the participant were a member of that system. Each
participating institution shall remit both the participants' and
its own contributions to the Retirement System at the time it
remits contributions for members of the Retirement System. The
Retirement System shall remit to the designated companies, for
application to participants' contracts, an amount equal to the
participant's contribution plus that percentage of each
participating institution's contribution which would have been
used to fund all Retirement System benefits for future service if
the participants had been members of the Retirement System, but
the participating institution's contribution may not be less than
four and one-quarter percent of compensation."
B. This section takes effect July 1, 1991.
SECTION 13
TO AMEND SECTION 11-5-210 OF THE 1976 CODE, AS AMENDED,
RELATING TO THE REQUIREMENT THAT CERTAIN BOARDS AND COMMISSIONS
REMIT REVENUES AND INCOME PROMPTLY TO THE STATE TREASURER, SO AS
TO ADD TO THE LIST OF BOARDS AND COMMISSIONS THE STATE BOARD OF
REGISTRATION FOR GEOLOGISTS AND THE STATE BOARD OF EXAMINERS FOR
PROFESSIONAL COUNSELORS, ASSOCIATE COUNSELORS, AND MARITAL AND
FAMILY THERAPISTS, CORRECT THE NAMES OF SEVERAL BOARDS OR
COMMISSIONS TO REFLECT CURRENT USAGE OR RECENT CHANGES, AND
PROVIDE THAT THE BOARDS AND COMMISSIONS LISTED IN THIS SECTION ARE
KNOWN AS PROFESSIONAL AND OCCUPATIONAL LICENSING AGENCIES
(POLA).
Section 11-5-210 of the 1976 Code, as last amended by Act 494 of
1990, is further amended to read:
"Section 11-5-210. (A) Except for the provisions of Sections
27-32-200, et seq., relating to the Vacation Time Sharing Recovery
Fund, all revenues and income from licenses, examination fees,
sale of commodities and services, and income derived from any
other board or commission source or activity of the following
boards and commissions for which General Fund appropriations are
made in all general appropriations acts must be remitted to the
State Treasurer as collected when practicable, but at least once
each week and must be credited to the General Fund of the State:
South Carolina Board of Accountancy
State Board of Architectural Examiners
South Carolina Auctioneers' Commission
State Board of Barber Examiners
State Cemetery Board
South Carolina Board of Chiropractic Examiners
State Licensing Board for Contractors
State Board of Cosmetology
South Carolina State Board of Dentistry
State Board of Registration for Professional Engineers and Land
Surveyors
South Carolina Board of Certification of Environmental Systems
Operators
State Board of Registration for Foresters
South Carolina State Board of Funeral Services
State Board of Registration for Geologists
State Board of Landscape Architectural Examiners
State Board of Medical Examiners
State Board of Nursing for South Carolina
State Board of Examiners for Nursing Home Administrators and
Community Residential Care Facility Administrators
South Carolina Board of Occupational Therapy
South Carolina Board of Examiners in Opticianry
South Carolina Board of Examiners in Optometry
Board of Pharmacy
State Board of Physical Therapy Examiners
Board of Podiatry Examiners
State Board of Examiners for Professional Counselors, Associate
Counselors, and Marital and Family Therapists
State Board of Examiners in Psychology
Real Estate Commission of South Carolina
South Carolina Residential Home Builders Commission
South Carolina State Board of Examiners for Registered
Sanitarians
State Board of Social Work Examiners
State Board of Registration for Professional Soil Classifiers
State Board of Examiners in Speech Pathology and Audiology
South Carolina State Board of Veterinary Medical Examiners.
(B) The agencies listed in this section whose revenue and income
are collected on a two-year basis, for the purposes of this
provision, may average their income for the appropriate fiscal
years.
(C) All assessments, fees, and licenses must be levied in an
amount sufficient to at least equal the amount appropriated
annually in the general appropriations act for those boards and
commissions.
(D) The boards and commissions listed in subsection (A) are
known as Professional and Occupational Licensing Agencies (POLA)."
SECTION 14
TO AMEND SECTION 12-21-2720 OF THE 1976 CODE, AS AMENDED,
RELATING TO THE LICENSE TAX ON COIN-OPERATED DEVICES OR MACHINES,
SO AS TO EXEMPT FROM THE LICENSE TAX BATTING MACHINES ON WHICH
ADMISSION TAXES ARE IMPOSED.
A. Section 12-21-2720(1) of the 1976 Code is amended to read:
"(1) Any machine for the playing of music or kiddy rides
operated by a slot or mechanical amusement devices and juke boxes
wherein is deposited any coin or thing of value. Batting machines
on which an admissions tax is imposed are exempt from the
provisions of this item."
B. This section is effective for licenses issued after August 31,
1991.
SECTION 15
TO AMEND SECTION 12-27-390 OF THE 1976 CODE, RELATING TO THE
DISTRIBUTION OF A PORTION OF THE GASOLINE TAX TO COUNTIES IN
PROPORTION TO THE NUMBER OF REGISTERED WATERCRAFT AND REFUNDS BY
THE COUNTIES, SO AS TO PROVIDE THAT THE FUNDS MUST BE ALLOCATED,
RATHER THAN DISTRIBUTED TO THE COUNTIES, PROVIDE THAT THE WILDLIFE
AND MARINE RESOURCES DEPARTMENT BE REIMBURSED FOR REHABILITATION
COSTS IN ADDITION TO ENGINEERING AND DESIGN COSTS, AND DELETE A
PROVISION WHICH PROVIDES THAT FUNDS FOR REIMBURSEMENT TO THE
DEPARTMENT BE CHARGED AGAINST THE FUNDS OF THE COUNTY IN WHICH THE
PROJECT IS PROPOSED.
Section 12-27-390 of the 1976 Code is amended to read:
"Section 12-27-390. (A)Commencing with the collection of gasoline
taxes falling due on and after July 1, 1968, one-half of one
percent of the proceeds from the gasoline tax imposed pursuant to
Section 12-27-230 must be transmitted to the Department of
Wildlife and Marine Resources to be placed to the credit of a
special water recreational resources fund of the state treasury
and all balances in the fund must be carried forward each year so
that no part of it reverts to the General Fund of the State. All
of the funds must be allocated based upon the number of boats or
other watercraft registered in each county pursuant to law and
expended, subject to the approval of a majority of the county
legislative delegation, including a majority of the resident
senators, if any, for the purpose of water recreational resources.
The amounts allocated must be deducted from the gross proceeds of
the gasoline tax imposed under Section 12-27-230 before net
proceeds to be distributed to the Department of Highways and
Public Transportation and counties pursuant to Section 12-27-380
are determined. This section does not reduce the one cent per
gallon license tax now being distributed to the counties pursuant
to Section 12-27-380.
(B) The governing body of any coastal county, upon
recommendation of a majority of the legislative delegation,
including a majority of the resident senators, shall refund to any
person purchasing gasoline for use in commercial or charter
fishing boats operated exclusively in the coastal waters of this
State all or a portion of the state tax on the gasoline returned
to the county pursuant to this section. The refund, if any, must
be made pursuant to regulations established by the governing body
of the county.
(C) The South Carolina Wildlife and Marine Resources Department
must be reimbursed for engineering, design, and rehabilitation
costs incurred in the administration of the provisions of this
section. Funds for reimbursement must be transferred from funds
collected under the provisions of this section."
SECTION 16
Deleted
SECTION 17
Deleted
SECTION 18
TO AMEND SECTIONS 44-2-40, 44-2-90, 44-2-110, AND 44-2-130, ALL
AS AMENDED, OF THE 1976 CODE, RELATING TO THE APPLICABLE FEES USED
TO FUND THE SUPERB ACCOUNT AND THE EARLY DETECTION INCENTIVE
PROGRAM UNDER THE STATE UNDERGROUND PETROLEUM ENVIRONMENTAL
RESPONSE BANK ACT, SO AS TO DOUBLE THE PORTION OF THE TANK
REGISTRATION FEE WHICH MAY BE USED FOR PROGRAM ADMINISTRATION AND
THE ANNUAL TOTAL WHICH MAY BE EXPENDED ON ADMINISTRATION, TO
PROVIDE THAT AFTER DECEMBER 31, 1998, THE TANK REGISTRATION FEE
DECREASES TO FIFTY DOLLARS RATHER THAN TWENTY-FIVE DOLLARS, TO
EXTEND THE EXPIRATION DATE OF THE GENERAL GRACE PERIOD OF THE
EARLY DETECTION INCENTIVE PROGRAM TO DECEMBER 31, 1991, TO PROVIDE
LIMITATIONS ON BILLING TO OR REIMBURSEMENT FROM THE SUPERB ACCOUNT
FOR COSTS AT SITES REPORTED BETWEEN JANUARY 1, 1990, AND JULY 1,
1991, AND TO ELIMINATE THE DAILY RECORDS OF INVENTORY CONTROL FOR
BILLING OR REIMBURSEMENT TO BE ALLOWED.
A. Section 44-2-40 (C) of the 1976 Code, as last amended by Act
473 of 1990, is further amended to read:
"(C) The Superb Account must be used by the department for
carrying out the purposes of this chapter. The fund must be
credited with all fees, charges, and judgments allowable under
this chapter. Charges against the Superb Account may be made only
in accordance with the provisions of this chapter. At any time
the balance of the Superb Account exceeds fifteen million dollars,
the one-half cent a gallon environmental impact fee imposed in
Section 44-2-60 (B) is suspended until that time the balance of
the Superb Account becomes less than five million dollars. The
department is responsible for notifying the Department of
Agriculture when these amounts have been reached. The suspension
of the environmental impact fee occurs at the end of the month in
which the Department of Agriculture is notified by the department.
The lifting of the suspension occurs on the first day of the month
following the month in which the Department of Agriculture is
notified by the department. No more than fifty dollars of the one
hundred dollar registration fee may be used by the department for
the administration of the underground petroleum storage tank
regulatory program established by this chapter. The amount used
for administration of the program may not exceed one million two
hundred thousand dollars a year."
B. Section 44-2-90 (C) of the 1976 Code, as amended by Act 473 of
1990, is further amended to read:
"(C) After December 31, 1998, the registration fee is reduced to
fifty dollars a year a tank and must be used by the department for
the administration of the underground petroleum tank regulatory
program established in this chapter. The environmental impact fee
of one-half cent per gallon on December 31, 1998, is abolished,
provided that the environmental impact fees due for the month of
December, 1998, must be paid by the end of January, 1999."
C. Section 44-2-110 of the 1976 Code, as amended by Act 473 of
1990, is further amended to read:
"Section 44-2-110. To encourage early detection, reporting, and
cleanup of releases from leaking underground petroleum storage
tanks, the department, within the guidelines established in this
section, shall conduct an early detection incentive program which
provides for a general grace period beginning on January 1, 1988,
and ending on December 31, 1991. Pursuant thereto, the department
shall establish reasonable requirements for the written reporting
of petroleum releases and distribute the forms to all persons
registering tanks under this chapter and to all other interested
parties upon request to be used for the purpose of reporting
petroleum releases. Until the forms are available for
distribution, the department shall take reports of these releases
however made but shall notify any person making a report that a
written report of the release will be required by the department
at a later time, the form for which will be provided by the
department. All sites involving releases from underground storage
tanks reported to the department any time from midnight on
December 31, 1987, to midnight on December 31, 1991, regardless of
whether the release occurred before or after January 1, 1988, are
qualified sites for the expenditure of funds from the Superb
Account, provided that a written report is filed with respect
thereto. Any funds so expended must be absorbed at the expense of
the Superb Account, as available, without recourse to
reimbursement or recovery, subject to the following exceptions:
(1) The provisions of this section do not apply to any site
where the department has initiated an administrative or civil
enforcement action prior to December 31, 1987.
(2) The provisions of this section do not apply to any site
where the department has been denied site access to implement the
provisions of this chapter.
(3) The provisions of this section must not be construed to
authorize or require direct billing to or reimbursement from the
Superb Account for any costs expended at a site which was either
reported to the department or where rehabilitation commenced prior
to December 31, 1987.
(4) The provisions of this section must not be construed to
authorize or require direct billing to or reimbursement from the
Superb Account for costs incurred at any site reported to the
department between January 1, 1990, and July 1, 1991, unless the
costs are in excess of the minimum financial responsibility
required of the owner under the applicable provision of Section
44-2-70(A) which was in effect at the time the site was reported."
D. Section 44-2-130(E) of the 1976 Code, as amended by Act 473 of
1990, is further amended by deleting subsection (E)(1), which
reads:
"(1) The provisions of this section do not apply to any site
where the owner or operator cannot produce daily records of
inventory control as required by law or regulation."
E. This section takes effect July 1, 1991.
SECTION 19
Deleted
SECTION 20
Deleted
SECTION 21
TO DELAY THE PAY INCREASE DUE MEMBERS OF THE GENERAL ASSEMBLY
FOR THE 1992 SESSION, PURSUANT TO SECTION 2-1-185 OF THE 1976
CODE, UNTIL THE 1993 SESSION.
The pay increase due members of the General Assembly for the 1992
session of the General Assembly, pursuant to Section 2-1-185 of
the 1976 Code, is delayed until the 1993 session.
SECTION 22
TO AMEND THE 1976 CODE BY ADDING CHAPTER 27 IN TITLE 6 RELATING
TO LOCAL GOVERNMENTS, BY ENACTING THE STATE AID TO SUBDIVISIONS
ACT, SO AS TO ESTABLISH THE LOCAL GOVERNMENT FUND, TO PROVIDE THAT
AN AMOUNT EQUAL TO NOT LESS THAN FOUR AND ONE-HALF PERCENT OF THE
LATEST COMPLETED FISCAL YEAR'S GENERAL FUND REVENUES MUST BE
APPROPRIATED TO THE FUND IN THE ANNUAL GENERAL APPROPRIATIONS ACT,
TO PROVIDE THE PROCEDURES FOR AND A LIMITATION ON MID-YEAR BUDGET
CUTS TO THE FUND, TO PROVIDE FOR THE DISTRIBUTION OF THE MONIES IN
THE FUND TO COUNTIES AND MUNICIPALITIES AND THE USE OF A PORTION
OF THE FUNDS FOR ALCOHOL AND DRUG ABUSE PROGRAMS, TO PROHIBIT
AMENDMENTS OR REPEAL OF A SECTION OF THE CHAPTER EXCEPT BY
SEPARATE LEGISLATION, TO PROVIDE FOR DISTRIBUTIONS IN FISCAL YEAR
1991-92; TO AMEND SECTIONS 12-11-50, 12-21-1120, 12-27-380,
12-31-220, 12-31-250, AS AMENDED, 12-33-20, 12-33-50, 38-45-60,
AND SECTION 44-6-146 OF THE 1976 CODE, RELATING TO THE
DISTRIBUTION OF TAX REVENUES AND COUNTY ASSESSMENTS FOR INDIGENT
HEALTH CARE, SO AS TO REVISE THESE DISTRIBUTIONS AND ASSESSMENTS;
AND TO REPEAL SECTION 11, PART II, ACT 512 OF 1984 AND SECTIONS
12-1-110, 12-1-120, 12-1-125, 38-7-100, AND 61-5-150 RELATING TO
THE DISTRIBUTION OF TAX REVENUE AND FORFEITED BOND PROCEEDS.
A. Title 6 of the 1976 Code is amended by adding:
"CHAPTER 27
State Aid to Subdivisions Act
Section 6-27-10. This chapter may be cited as the State Aid to
Subdivisions Act.
Section 6-27-20. There is created the Local Government Fund
administered by the State Treasurer. This fund is part of the
general fund of the State. It is the intent of the General
Assembly that this fund not be subject to mid-year cuts. However,
if mid-year cuts are mandated by the State Budget and Control
Board to avoid a year-end deficit, this fund is not subject to
such cuts, except by a majority vote of the entire State Budget
and Control Board which is separate and apart from any other
reduction. These cuts are permitted only to the extent that
counties and municipalities do not receive less funding than
received in the immediate preceding fiscal year. The Local
Government Fund must be financed as provided in this chapter.
Section 6-27-30. In the annual general appropriations act, an
amount equal to not less than four and one-half percent of general
fund revenues of the latest completed fiscal year must be
appropriated to the Local Government Fund.
Section 6-27-40. (A) Not later than thirty days after the end of
the calendar quarter, the State Treasurer shall distribute the
monies appropriated to the Local Government Fund as follows:
(1) Eighty-three and two hundred seventy-eight thousandths
percent must be distributed to counties. Of the total distributed
to counties, each county must receive an amount based on the ratio
that the county's population is of the whole population of this
State according to the most recent United States Census.
(2) Sixteen and seven hundred twenty-two thousandths percent
must be distributed to municipalities. Of the total distributed
to municipalities, each municipality must receive an amount based
on the ratio that the municipality's population is of the
population of all municipalities in this State according to the
most recent United States Census.
(B) In making the quarterly distribution to counties, the State
Treasurer shall notify each county of the amount that must be used
for educational purposes relating to the use of alcoholic liquors
and for the rehabilitation of alcoholics and drug addicts.
Counties may pool these funds with other counties and may combine
these funds with other funds for the same purposes. The amount
that must be used as provided in this subsection is equal to
twenty-five percent of the revenue derived pursuant to Section
61-5-130 allocated on a per capita basis according to the most
recent United States Census.
Section 6-27-50. No section of this chapter may be amended or
repealed except in separate legislation solely for that purpose."
B. (1) For Fiscal Year 1991-92, no county may receive less
funding from the Local Government Fund created pursuant to
subsection A of this section than from formula funding from Fiscal
Year 1990-91, if the total funding for counties from the Local
Government Fund for Fiscal Year 1991-92 exceeds total formula
funding to counties for Fiscal Year 1990-91.
(2) For Fiscal Year 1991-92, no municipality may receive less
funding from the Local Government Fund created pursuant to
subsection A of this section than from formula funding from Fiscal
Year 1990-91, if the total funding for municipalities from the
Local Government Fund for Fiscal Year 1991-92 exceeds total
formula funding to municipalities for Fiscal Year 1990-91.
C. Section 12-11-50 of the 1976 Code is amended to read:
"Section 12-11-50. The taxes provided for in this chapter must be
paid to the commission as provided in Section 12-11-40 and the
income tax paid under the provisions of this chapter must be
deposited to the credit of the general fund of the State."
D. Section 12-21-1120 of the 1976 Code is amended to read:
"Section 12-21-1120. The beer and wine taxes and license fees
provided for by this article must be paid to and collected by the
commission and deposited to the credit of the general fund of the
State."
E. Section 12-27-380 of the 1976 Code is amended to read:
"Section 12-27-380. The license tax of ten and thirty-four
hundredths cents a gallon on gasoline as levied and provided for
in this article must be distributed as follows: nine and
thirty-four hundredths cents on each gallon must be turned over to
the Department of Highways and Public Transportation for the
purpose of the department and one cent a gallon must be deposited
to the credit of the general fund of the State."
F. The fourth paragraph of Section 12-31-220 of the 1976 Code is
amended to read:
"The permit fee provided by this section is distributed as
follows: (a) four-fifths to the State Highway Fund and (b)
one-fifth is deposited to the credit of the general fund of the
State."
G. The second paragraph of Section 12-31-250 of the 1976 Code, as
amended by Act 189 of 1989, is further amended to read:
"No card or marker may be issued by the Tax Commission until
after the fee provided in this section is paid. Thirty percent of
the fees provided for by this section must be credited to the
State Highway Fund. The remaining portion of the fees must be
deposited to the credit of the general fund of the State."
H. Section 12-33-30 of the 1976 Code is amended to read:
"Section 12-33-30. The taxes levied by this chapter must be paid
to and collected by the commission and, when collected, must be
deposited to the credit of the general fund of the State, sixty
percent of which must be credited for public school use."
I. Section 12-33-50 of the 1976 Code is amended to read:
"Section 12-33-50. A sum derived from the violation of the
condition of a bond or deposit required in this chapter must be
paid to the commission for deposit to the credit of the general
fund of the State, sixty-five percent of which must be credited to
the special school account."
J. Section 38-45-60 of the 1976 Code is amended to read:
"Section 38-45-60. As soon after December thirty-first of each
year as may be convenient, the commissioner shall render an
accounting to the State Treasurer of the broker's premium tax
collected showing the counties in which the risk covered by the
insurance is located and shall furnish a duplicate of the
accounting to the Comptroller General. The Comptroller General
shall draw his warrant on the State Treasurer for one-fourth of
the broker's premium tax collected on property insurance, payable
to the county treasurer of the county in which the property is
located. The county treasurer shall distribute the broker's
premium tax collected on property insurance in accordance with the
requirements of Sections 23-9-360 and 23-9-470 and Sections
38-7-70 and 38-7-80."
K. Section 44-6-146 (A) of the 1976 Code, as added by Act 189 of
1989, is amended to read:
"(A) Every fiscal year the State Treasurer shall withhold from
the portion of the Local Government Fund allotted to the counties
a sum equal to fifty cents per capita based on the population of
the several counties as shown by the latest official census of the
United States. The money withheld by the State Treasurer must be
placed to the credit of the commission and used to provide Title
XIX (Medicaid) services."
L. Section 11, Part II, Act 512 of 1984, and Sections 12-1-110,
12-1-120, 12-1-125, 38-7-100, and 61-5-150 of the 1976 Code are
repealed.
M. This section takes effect July 1, 1991.
SECTION 23
TO AMEND SECTION 12-27-400 OF THE 1976 CODE, AS AMENDED,
RELATING TO DISTRIBUTION AND USE OF ADDITIONAL 2.66 CENT TAX, SO
AS TO CHANGE THE ALLOCATION OF "C" FUNDS FOR LOCAL PAVING OR
IMPROVING COUNTY ROADS FROM FIFTY PERCENT TO SEVENTY-FIVE PERCENT,
TO CHANGE A REFERENCE TO "ROCKING" ROADS TO LOCAL PAVING, AND TO
PROVIDE THAT LEGISLATIVE DELEGATION APPROVAL REQUIRES A MAJORITY
OF THE SENATORS AND A MAJORITY OF THE HOUSE MEMBERS REPRESENTING
THE COUNTY WHERE THE PROJECT IS LOCATED.
The second and third paragraphs of Section 12-27-400, of the 1976
Code, as last amended by Act 119 of 1987, are further amended to
read:
"Seventy-five percent of a county's apportionment of `C'
construction funds may be expended for local paving or improving
county roads and for street and traffic signs and other paving
projects. A majority of the legislative delegation members,
including a majority of the senators and a majority of the members
of the House of Representatives representing the county in which
the expenditures are to be made must approve the roads upon which
`C' construction funds are to be expended as permitted by this
paragraph and they may contract for the improvements. Roads which
are improved using the seventy-five percent `C' construction funds
must be maintained by the governing body of the county. Roads
constructed of rock using `C' construction funds must consist of
not less than one inch nor more than two and one-half inches of
rock or its equivalent.
The construction, improvement, and maintenance of the
farm-to-market or state secondary highway program and of roads
using the seventy-five percent `C' construction funds must be at
least equal to the amount of revenue derived from the tax of 2.66
cents on motor fuel."
SECTION 24
Deleted
SECTION 25
TO AMEND SECTION 12-9-310 OF THE 1976 CODE, AS AMENDED,
RELATING TO STATE INCOME TAX WITHHOLDING PAYMENTS, SO AS TO EXEMPT
NONRESIDENT MOTION PICTURE COMPANIES FROM THE TWO PERCENT
WITHHOLDING ON BUSINESS OF A TEMPORARY NATURE IN THIS STATE AND TO
EXEMPT ENTITIES PERFORMING PERSONAL SERVICES FOR MOTION PICTURE
COMPANIES IF THE ENTITY PERFORMING THE PERSONAL SERVICES AND THE
MOTION PICTURE COMPANY EACH OBTAINS A CERTIFICATE OF AUTHORITY TO
CONDUCT BUSINESS IN THIS STATE; AND TO AMEND SECTION 12-36-2120 OF
THE 1976 CODE, RELATING TO SALES TAX EXEMPTIONS SO AS TO PROVIDE
FOR CERTAIN OTHER EXEMPTIONS RELATING TO SUPPLIES AND EQUIPMENT
SOLD TO MOTION PICTURE COMPANIES FOR USE IN FILMING OR PRODUCING
MOTION PICTURES, AND RELATING TO THE SALE OF GAS AND ELECTRICITY
AND SUPPLIES USED IN THE PRODUCTION OF CERTAIN AGRICULTURAL
PRODUCTS AND ACTIVITIES.
A. Section 12-9-310(3) of the 1976 Code, as last amended by Act
399 of 1990, is further amended by adding at the end:
"For purposes of this item, the term nonresident does not
include motion picture companies as defined in Section 12-36-2120
nor does it include entities performing personal services for
motion picture companies when the motion picture companies and the
personal service companies obtain a certificate of authority from
the Secretary of State pursuant to Title 33."
B. Section 12-36-2120 of the 1976 Code, as added by Section
74(A), Part II, Act 612 of 1990, is amended by adding three
appropriately numbered items to read:
"( ) all supplies, technical equipment, machinery, and
electricity sold to motion picture companies for use in filming or
producing motion pictures. For the purposes of this item, `motion
picture' means any audiovisual work with a series of related
images either on film, tape, or other embodiment, where the images
shown in succession impart an impression of motion together with
accompanying sound, if any, which is produced, adapted, or altered
for exploitation as entertainment, advertising, promotional,
industrial, or educational media; and a `motion picture company'
means a company generally engaged in the business of filming or
producing motion pictures;
( ) electricity used to irrigate crops;
( ) gross proceeds from the sale of building materials,
supplies, fixtures, and equipment for the construction, repair, or
improvement of or that become a part of a self-contained enclosure
or structure specifically designed, constructed, and used for the
commercial housing of poultry or livestock."
C. Section 12-36-2120(32) of the 1976 Code, as added by Section
74(A), Part II, Act 612 of 1990, is amended to read:
"(32) natural and liquefied petroleum gas and electricity used
exclusively in the production of poultry, livestock, swine, and
milk;".
D. This section takes effect July 1, 1991.
SECTION 26
Deleted
SECTION 27
TO AMEND THE 1976 CODE BY ADDING SECTION 2-7-76 SO AS TO
REQUIRE FISCAL IMPACT STATEMENTS FOR CERTAIN BILLS AND RESOLUTIONS
AFFECTING THE EXPENDITURE OF FUNDS BY COUNTIES OR
MUNICIPALITIES.
The 1976 Code is amended by adding:
"Section 2-7-76. Whenever a bill or resolution requires a county
or municipality to expend funds allocated to the county or
municipality from Aid to Subdivisions in the State General
Appropriations Act, or whenever a bill or resolution is introduced
in the General Assembly to require the expenditure of funds by a
county or municipality, or whenever a bill or resolution requires
the use of county or municipal personnel, facilities, or equipment
to implement a general law or regulations promulgated pursuant to
a general law, the chairman of the legislative committee to which
the bill or resolution was referred shall direct the Budget
Division to prepare and affix to it a statement of the estimated
fiscal impact and cost to the counties and municipalities of the
proposed legislation prior to the legislation being reported out
of that committee. A revised estimated fiscal impact and cost
statement must be prepared at the direction of the presiding
officer of the House of Representatives or the Senate by the
Budget Division prior to third reading of the bill or resolution,
if there is a significant amendment to the bill or resolution."
SECTION 28
TO AMEND SECTION 59-20-50 OF THE 1976 CODE, RELATING TO SCHOOL
TEACHERS' AND ADMINISTRATORS' SALARIES, SO AS TO PROVIDE THAT THE
SOUTHEASTERN AVERAGE TEACHER SALARY FOR PURPOSES OF COMPUTING
SOUTH CAROLINA TEACHERS' SALARIES IS THE AVERAGE OF THE AVERAGE
TEACHERS' SALARIES OF THE SOUTHEASTERN STATES.
A. Beginning with Fiscal Year 1991-92, for the purpose of
calculating and distributing the appropriation for teacher salary
contributions of the EIA, as contained in Part I, Section 28, line
34 of page 356, the provisions of subsection B. of this section
apply.
B. Section 59-20-50(4)(b) of the 1976 Code is amended by adding
after the fourth sentence the following:
"The southeastern average teacher salary is the average of the
average teachers' salaries of the southeastern states."
SECTION 29
TO AMEND SECTION 12-36-2120 OF THE 1976 CODE, RELATING TO
EXEMPTIONS FROM THE SALES TAX, SO AS TO EXEMPT THE GROSS PROCEEDS
OF SALES, OR SALES PRICE OF, WAR MEMORIALS OR MONUMENTS HONORING
UNITS OR CONTINGENCIES OF THE ARMED FORCES OF THE UNITED STATES OR
OF THE NATIONAL GUARD, INCLUDING UNITED STATES MILITARY VESSELS,
THAT ARE AFFIXED TO PUBLIC PROPERTY.
Section 12-36-2120 of the 1976 Code, as added by Part II, Section
74A of Act 612 of 1990, is amended by adding an appropriately
numbered item to read:
" ( ) War memorials or monuments honoring units or contingents
of the Armed Forces of the United States or of the National Guard,
including United States military vessels, which memorials or
monuments are affixed to public property;"
*SECTION 30
TO AMEND SECTION 44-56-510 OF THE 1976 CODE, RELATING TO WASTE
ASSESSMENTS, SO AS TO INCREASE THE FEES CHARGED FOR WASTE DISPOSED
OF IN A SITE PERMITTED TO RECEIVE HAZARDOUS WASTE, NOT OTHERWISE
ASSESSED, FROM SEVEN DOLLARS AND FIFTY CENTS A TON FOR
OUT-OF-STATE WASTE TO EIGHT DOLLARS AND FIFTY CENTS, TO PROVIDE
THAT ONE DOLLAR OF THESE FEES COLLECTED BE REMITTED TO THE TOWN OF
PINEWOOD FOR INDUSTRIAL DEVELOPMENT IN SUMTER OR CLARENDON COUNTY
WITHIN FIVE MILES OF THE PERMITTED HAZARDOUS WASTE LAND DISPOSAL
SITE IN SUMTER COUNTY, AND TO PROVIDE THAT THE DISPERSAL OF FUNDS
IS AT THE DISCRETION OF HOUSE MEMBERS AND SENATORS SERVING THE
GEOGRAPHICAL AREA OF THE LANDFILL AND A FIVE MILE RADIUS OF THE
LANDFILL.
Section 44-56-510 of the 1976 Code is amended to read:
"Section 44-56-510. (A)Any waste disposed of in a land disposal
site permitted to receive hazardous waste for disposal and not
assessed a fee under the provisions of Article 1 of this chapter
must be assessed as follows:
(1) A fee of five dollars a ton of wastes generated and
disposed of in this State by landfilling or other means of land
disposal must be remitted to the department.
(2) For all wastes generated outside of the State and received
at a facility during the quarter, each owner/operator of a
hazardous waste land disposal facility shall remit to the
department a fee of eight dollars and fifty cents a ton.
(B) One dollar a ton of the fees assessed pursuant to subsection
(A)(2) must be remitted to the Town of Pinewood for industrial
development in Sumter or Clarendon County within five miles of the
permitted hazardous waste land disposal site in Sumter County.
(C) The dispersal of funds remitted to the Town of Pinewood is
at the discretion of the House and Senate members serving the
geographical area of the landfill and the five mile radius of the
landfill pursuant to subsection (B)."
*See note at end of act.
SECTION 31
Deleted
SECTION 32
TO INCREASE TEMPORARILY THE BINGO LICENSE TAX AND AUTHORIZE THE
ADDITIONAL REVENUES TO BE DEPOSITED IN A FUND TO BE CALLED THE
"COMMISSION ON AGING SENIOR CITIZEN CENTERS PERMANENT IMPROVEMENT
FUND" AND TO PROVIDE THE PROCEDURES ON HOW THE MONEY MAY BE
EXPENDED, REQUIRE THAT PROJECTS MUST BE ESTABLISHED IN ORDER OF
PRIORITY AS IDENTIFIED IN THE COMMISSION ON AGING'S 1990 OVERALL
PERMANENT IMPROVEMENT PLAN SUBMISSION, PROVIDE A PROCEDURE FOR
CHANGING THE PRIORITY, REQUIRE THAT THE COMMISSION IS SUBJECT TO
ALL PROVISIONS OF CHAPTER 47, TITLE 2 OF THE 1976 CODE, RELATING
TO THE PROCEDURE ESTABLISHED FOR REQUESTING PERMANENT IMPROVEMENT
PROJECTS, AND PROVIDE FOR THE REPEAL OF THE TAX WHEN THE FUND
REACHES EIGHT MILLION, EIGHT HUNDRED THOUSAND DOLLARS.
A. In addition to the bingo taxes levied under the provisions of
Section 12-21-3440 (B) of the 1976 Code, and beginning July 1,
1991, an additional one dollar is levied for each bingo player a
session for sessions conducted by holders of a Class AA license
and an additional fifty cents is levied for each bingo player a
session for sessions conducted by holders of a Class B license.
Nine hundred forty-eight thousand dollars of the revenues
generated by the imposition of these additional taxes levied under
the provisions of this section and collected by the Tax Commission
must be deposited annually into an account in the office of the
State Treasurer and called "Commission on Aging Senior Citizen
Centers Permanent Improvement Fund" (Fund). All interest earned on
monies in the Fund must be credited to the Fund. The remaining
revenues, if any, generated by the imposition of these additional
taxes must be deposited by the State Treasurer into the Parks and
Recreation Development Fund of the Department of Parks, Recreation
and Tourism.
B. (1) Monies credited to the Commission on Aging Fund may be
used only for funding authorized in this section for the projects
identified in the Senior Citizens Center Survey published by the
Commission on Aging in October, 1989, and updated August, 1990.
Projects must be established in the order of priority as
identified in the Commission on Aging's 1990 Overall Permanent
Improvement Plan Submission. The order of priority can be changed
by the Joint Bond Review Committee and the State Budget and
Control Board at the request of the Commission on Aging.
(2) Monies in the Fund may be used only to finance not more
than seventy percent of the cost of a project. The remaining
thirty percent of the cost of the project must be paid from
matching funds provided by local project sponsors. Matching funds
include, but are not limited to, land value, donations-in-kind,
and any other source of funds. At the time a project is
requested, all matching funds and at least ten percent of the Fund
monies must be available. Once the project is established, monies
from the Fund for project completion must be made available.
(3) The Commission on Aging is subject to all procedures
provided in Chapter 47, Title 2 of the 1976 Code relating to the
procedure established for requesting permanent improvement
projects.
C. On the first day of the second month after the Fund reaches
eight million, eight hundred thousand dollars, the tax imposed by
the provisions of this section is repealed.
SECTION 33
TO AMEND THE 1976 CODE BY ADDING SECTION 14-1-212 SO AS TO
IMPOSE A TEN DOLLAR ADDITIONAL FEE ON A PERSON WHO IS CONVICTED
OF, PLEADS GUILTY TO, OR PLEADS NOLO CONTENDERE TO AN OFFENSE IN
GENERAL SESSIONS COURT, AND TO PROVIDE THAT THIS FEE MUST BE
CREDITED TO THE GENERAL FUND OF THE STATE.
A. The 1976 Code is amended by adding:
"Section 14-1-212. In addition to all other fees, fines, and
court costs, there is imposed a fee of ten dollars on every person
who is convicted of, pleads guilty to, or pleads nolo contendere
to an offense in general sessions court. This fee must not be
waived, reduced, or suspended. The clerk of court shall collect
the fee imposed by this section and remit the proceeds to the
State Treasurer on a monthly basis for deposit to the credit of
the general fund of the State."
B. This section takes effect July 1, 1991.
SECTION 34
TO AMEND THE 1976 CODE BY ADDING SECTION 59-6-12 SO AS TO
DIRECT THE SELECT COMMITTEE OF THE EDUCATION IMPROVEMENT ACT TO
CONDUCT EVALUATIONS PURSUANT TO ITS OVERSIGHT
RESPONSIBILITIES.
The 1976 Code is amended by adding:
"Section 59-6-12. (A) To carry out its responsibilities pursuant
to Sections 59-6-10 and 59-1-453, the Select Committee may
initiate the evaluation of programs and policies including, but
not limited to, those programs required to implement the Education
Finance Act, the Education Improvement Act, and Target 2000 Act
through contracts with independent entities. Reports on
evaluations and assessments must be prepared for the
Business-Education Subcommittee and the General Assembly. The
staff of the Select Committee shall solicit the assistance of the
staffs of the House Education and Public Works Committee, the
Senate Education Committee, the Business-Education Subcommittee,
the Governor's Office, and the Department of Education.
(B) The State Superintendent of Education also shall undertake
the evaluations required by the State Board of Education in
carrying out its responsibilities pursuant to Section 59-6-30 and
other evaluations considered necessary by the Superintendent
through contracts with independent entities.
(C) Before initiating evaluations, the Select Committee and the
Superintendent of Education shall request the program specified
outcomes from the State Board of Education. The State
Superintendent and State Board of Education shall work with the
Select Committee to ensure the collection of all data necessary to
properly conduct required assessments. School districts shall
cooperate fully by reporting the necessary data in the required
format. Assessments and evaluations must be conducted by
independent contractors in accordance with the Consolidated
Procurement Code. Contractors selected to perform the assessments
must have specific demonstrable expertise in educational
assessment. The General Assembly shall provide necessary funding
annually for assessments and evaluations.
After receiving the program specified outcomes from the State
Board of Education, the Select Committee or Superintendent, before
entering into any contracts to implement the plan, shall receive
input from the Joint Business-Education Subcommittee, the Select
Committee, and the Governor.
The Select Committee shall approve all Requests for Proposals
for studies undertaken by the Select Committee or by the State
Superintendent of Education. Within ten days upon receipt of the
final report on an assessment or evaluation, it must be provided
to the Select Committee, the State Superintendent of Education,
the State Board of Education, the Governor, the Business-Education
Subcommittee, the Senate Education Committee, and the House
Education and Public Works Committee."
SECTION 35
Deleted
SECTION 36
Deleted
SECTION 37
Deleted
SECTION 38
TO AMEND SECTION 14-1-210 OF THE 1976 CODE, AS AMENDED,
RELATING TO PORTIONS OF FINES, BOND FORFEITURES, AND COST OF COURT
FEES WHICH MUST BE USED TO FINANCE SPECIAL PROGRAMS, SO AS TO
INCREASE THESE FEES AND PORTIONS OF FINES EXCEPT FOR THE COST OF
COURT FEES FOR NONMOVING TRAFFIC OFFENSES.
A. Items (1) and (2) of Section 14-1-210 of the 1976 Code are
amended to read:
"(1) Every conviction for an offense in the magistrates' courts
or municipal courts of this State, except for a nonmoving traffic
offense, must be assessed a cost of court fee of fourteen dollars.
Every conviction for a nonmoving traffic offense in the
magistrates' courts or municipal courts of this State must be
assessed a cost of court fee of seven dollars and seventy-five
cents. The cost of court fees set forth in this section may not
be suspended, except for traffic offenses of an expired tag on a
vehicle and an expired inspection sticker, and must be collected
by the municipal and magistrate's court regardless of the amount
of fine or bond imposed. No cost of court fee may be assessed in
municipal or magistrate's court where a term of imprisonment only
is imposed as the punishment.
(2) Every conviction for an offense in the general sessions
courts must be assessed:
(a) a cost of court fee of fourteen dollars where no criminal
fine is imposed; or
(b) an additional twenty-five percent of the total of a
criminal fine imposed. No cost of court fee may be assessed in
general sessions court where a term of imprisonment only is
imposed as the punishment."
B. This section takes effect July 1, 1991, and applies with
respect to convictions occurring after June 30, 1991.
SECTION 39
Deleted
SECTION 40
Deleted
SECTION 41
TO AMEND SECTION 24-23-210 OF THE 1976 CODE, RELATING TO FEES
ASSESSED ON PERSONS CONVICTED OF CRIMINAL OFFENSES FOR THE PURPOSE
OF DEFRAYING THE COSTS OF COMMUNITY CORRECTIONS PROGRAMS, SO AS TO
INCREASE THE FEES.
A. Section 24-23-210 of the 1976 Code is amended to read:
"Section 24-23-210. (A)When a person is convicted, pleads guilty
or nolo contendere, and is sentenced to payment of a fine, or when
a person forfeits bond, including the assessment provided in this
section, to an offense within the jurisdiction of a municipal,
recorder's, or magistrate's court other than a nonmoving traffic
violation, there is imposed an assessment, in addition to any
other costs or fines imposed by law, in the sum of nine dollars.
A person posting bond for an offense shall post the nine dollar
assessment at the same time. If the person is not convicted of
the offense with which he is charged, the assessment must be
returned to him at the same time his bond is returned. If the
person has not posted bond and is convicted or pleads guilty or
nolo contendere, the nine-dollar assessment must be paid to the
recorder's, magistrate's, or municipal court at the time a
sentence is imposed.
(B) When a person is convicted, pleads guilty or nolo
contendere, and is sentenced to payment of a fine or when a person
forfeits bond to an offense within the jurisdiction of the court
of general sessions, there is imposed an assessment, in addition
to any other cost or fine imposed by law, in the sum of thirty
dollars.
If an offender is sentenced to probation or imprisonment and
probation without the imposition of a fine, the assessment must be
collected by the clerk of court as a condition of probation. If a
defendant is sentenced to imprisonment and is later released to
the supervision of the Department of Probation, Parole, and Pardon
Services and has not otherwise paid the assessment, the assessment
must be collected as a condition of supervision, regardless of the
type of original sentence imposed.
In any court, when sentencing a person convicted of an offense
which has proximately caused physical injury or death to the
victim, the court may order the defendant to pay a restitution
charge commensurate with the offense committed, not to exceed ten
thousand dollars, to the Victim's Compensation Fund.
Any circuit court judge may waive or suspend the imposition of
all or part of the assessment made under this subsection upon
finding that the assessment would place severe financial hardship
upon the offender or his family."
B. This section takes effect July 1, 1991.
SECTION 42
TO AMEND SECTION 44-56-210 OF THE 1976 CODE, AS AMENDED,
RELATING TO THE APPOINTMENT OF FULL-TIME HEALTH INSPECTORS TO
SERVE AT COMMERCIAL HAZARDOUS WASTE TREATMENT, STORAGE, AND
DISPOSAL FACILITIES, SO AS TO PROVIDE THAT THE FEES TO COVER THE
COSTS OF IMPLEMENTING THE INSPECTION PROGRAM MUST BE COLLECTED BY
THE FACILITIES FROM THE GENERATORS UTILIZING THESE SITES.
A. Section 44-56-210 of the 1976 Code, as last amended by Act 612
of 1990, is further amended to read:
"Section 44-56-210. The Department of Health and Environmental
Control, in its discretion, shall assign not more than two
full-time health inspectors to serve at each commercial hazardous
waste treatment, storage, and disposal facility located in South
Carolina for the purpose of assuring the protection of the health
and safety of the public by monitoring the receipt and handling of
hazardous waste at these sites. For any facilities to which a
full-time inspector is not assigned, there must be one or more
inspectors who shall monitor these facilities on a rotating basis.
The department shall implement a fee schedule to cover the costs
of implementing this inspection program and the fees must be
collected by the facilities from the hazardous waste generators
utilizing these sites."
B. This section takes effect July 1, 1991.
SECTION 43
TO AMEND THE 1976 CODE BY ADDING SECTION 12-3-280 SO AS TO
REQUIRE VERIFICATION BY THE TAX COMMISSION TO THE RETIREMENT
SYSTEMS OF INFORMATION ON INDIVIDUAL INCOME TAX RETURNS; TO AMEND
SECTION 12-54-240, AS AMENDED, RELATING TO THE NONDISCLOSURE
REQUIREMENTS FOR RECORDS, REPORTS, AND RETURNS FILED WITH THE TAX
COMMISSION, SO AS TO ALLOW THE COMMISSION TO VERIFY CERTAIN
INFORMATION TO THE RETIREMENT SYSTEMS; AND TO REDESIGNATE SECTION
12-3-280 AS SECTION 12-4-360 EFFECTIVE JULY 1, 1991.
A. The 1976 Code is amended by adding:
"Section 12-3-280. The commission, when requested by the
Retirement Systems Division of the State Budget and Control Board,
shall verify information contained on individual income tax
returns to assist the retirement systems in ascertaining if an
individual receiving disability benefits has gainful employment
for which he is receiving compensation. The retirement systems
shall furnish the commission information it requests to verify the
information."
B. Section 12-54-240 (B) of the 1976 Code, as last amended by Act
106 of 1989, is further amended by adding an appropriately
numbered item to read:
"( ) verification of information to the Retirement Systems
Division of the State Budget and Control Board pursuant to Section
12-3-280."
C. Effective July 1, 1991, Section 12-3-280 of the 1976 Code, as
added by this section, is redesignated Section 12-4-360 of the
1976 Code.
SECTION 44
TO AMEND SECTIONS 9-1-1770, 9-9-100, AND 9-11-120, ALL AS
AMENDED, OF THE 1976 CODE, RELATING TO THE PRERETIREMENT AND
POSTRETIREMENT DEATH BENEFIT PROGRAM FOR PURPOSES OF THE SOUTH
CAROLINA RETIREMENT SYSTEM, THE RETIREMENT SYSTEM FOR MEMBERS OF
THE GENERAL ASSEMBLY, AND THE SOUTH CAROLINA POLICE OFFICERS
RETIREMENT SYSTEM, SO AS TO PROVIDE FOR THE PAYMENT OF ACCUMULATED
CONTRIBUTIONS OF A DECEASED CONTRIBUTING MEMBER TO A BENEFICIARY
DESIGNATED IN WRITING BY THE MEMBER AND FILED WITH THE BUDGET AND
CONTROL BOARD.
A. The third unnumbered paragraph of Section 9-1-1770 of the 1976
Code is amended to read:
"Upon receipt of proof, satisfactory to the board, of the death
of a contributing member in service who had completed at least one
full year of membership in the system or of the death of a
contributing member as a result of an injury arising out of and in
the course of the performance of his duties regardless of length
of membership, as of the effective date of his employer's
participation, there must be paid to the person he nominated for
the refund of his accumulated contributions, unless he has
nominated a different beneficiary by written designation filed
with the board, in the event of his death pursuant to Section
9-1-1650, if the person is living at the time of the member's
death, otherwise to the member's estate, a death benefit equal to
the annual earnable compensation of the member at the time his
death occurs. The death benefit is payable apart and separate
from the payment of the member's accumulated contributions on his
death pursuant to Section 9-1-1650 or Section 9-1-1660. For
purposes of this section, a member is considered to be in service
at the date of his death if his last day of earned service credit
occurred not more than ninety days before the date of his death
and he has not retired."
B. Section 9-9-100(4) of the 1976 Code is amended to read:
"(4) Upon receipt of proof, satisfactory to the board, of the
death, after June 30, 1969, of a member of the system then in
service as a member of the General Assembly who had completed at
least one full year of membership in the system or of the death of
an in-service member as a result of an injury arising out of and
in the course of the performance of his duties regardless of
length of membership, there must be paid to the person he
nominated for the refund of his accumulated contributions, unless
he has nominated a different beneficiary by written designation
filed with the board, pursuant to Section 9-9-90, if the person is
living at the time of the member's death, otherwise to the
member's estate, a death benefit equal to the annual earnable
compensation of the member at the time his death occurs. The
death benefit is payable apart and separate from the payment of
the lump sum amount, or the allowance in lieu of it, pursuant to
subsections (1) and (3). For purposes of this subsection, a
member is considered to be in service at the date of his death if
his last day of earned service credit as a member of the General
Assembly occurred not more than ninety days before the date of his
death and he has not retired or withdrawn contributions."
C. The third unnumbered paragraph of Section 9-11-120 of the 1976
Code is amended to read:
"Upon proof satisfactory to the board of the death of a
contributing member in service after completion of at least one
full year of membership or of the death of a contributing member
as a result of an injury arising out of and in the course of the
performance of his duties regardless of length of membership,
whose employer is participating in the program, there must be paid
to the person he nominated for the refund of his accumulated
contributions, unless he has nominated a different beneficiary by
written designation filed with the board, pursuant to Section
9-11-110, if the person is living at the time of the member's
death, otherwise to the member's estate, a death benefit equal to
the annual compensation of the member at the time his death
occurs. The death benefit is payable apart and separate from the
payment of the amount provided by Section 9-11-110. For purposes
of this section, a member is considered to be in service at the
date of his death if his last day of earned service credit
occurred not more than ninety days before the date of his death
and he has not retired."
SECTION 45
TO REPEAL SECTION 2-3-230 OF THE 1976 CODE RELATING TO
ELIGIBILITY OF A MEMBER OF THE GENERAL ASSEMBLY TO PARTICIPATE IN
THE STATE EMPLOYEES GROUP HEALTH AND LIFE INSURANCE PROGRAM.
Section 2-3-230 of the 1976 Code is repealed.
SECTION 46
Deleted
SECTION 47
TO AMEND SECTION 12-7-430 OF THE 1976 CODE, AS AMENDED,
RELATING TO ADJUSTMENTS TO INCOME NECESSARY TO ARRIVE AT TAXABLE
INCOME FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO RESTORE
AMOUNTS BY WHICH THE TAXPAYER'S MORTGAGE INTEREST DEDUCTION FOR
FEDERAL INCOME TAX PURPOSES WAS REDUCED PURSUANT TO SECTION 163(g)
OF THE INTERNAL REVENUE CODE OF 1986.
A. Section 12-7-430(b) of the 1976 Code, as last amended by Act
498 of 1988, is further amended by adding an appropriately
numbered subitem to read:
"( ) The amounts by which the taxpayer's mortgage interest
deduction for federal income tax purposes was reduced pursuant to
Section 163(g) of the Internal Revenue Code of 1986 must be
restored."
B. This section is effective for taxable years beginning after
1990.
SECTION 48
TO AMEND SECTION 12-7-1220 OF THE 1976 CODE, AS AMENDED,
RELATING TO THE JOBS TAX CREDIT, SO AS TO INCLUDE TOURISM
FACILITIES AND DEFINE THE TERM; AND TO REVISE THE DEFINITION OF A
PROCESSING FACILITY TO INCLUDE BUSINESS ENTITIES ENGAGED IN
PROCESSING AGRICULTURAL, AQUACULTURAL, OR MARICULTURAL
PRODUCTS.
A. Section 12-7-1220 of the 1976 Code, as last amended by Act 175
of 1989, is further amended to read:
"Section 12-7-1220. (A)Annually by December thirty-first, using
the most current data available from the South Carolina Employment
Security Commission and the United States Department of Commerce,
the Tax Commission shall rank and designate the state's counties
as provided in this section. The sixteen counties in this State
having a combination of the highest unemployment rate and lowest
per capita income for the most recent thirty-six month period with
equal weight being given to each category are designated less
developed counties. The fifteen counties in the State with a
combination of the next highest unemployment rate and next lowest
per capita income for the most recent thirty-six month period with
equal weight being given to each category are designated
moderately developed counties. The fifteen counties in the State
with a combination of the lowest unemployment rate and the highest
per capita income for the most recent thirty-six month period with
equal weight being given to each category are designated developed
counties. Corporations which create new full-time jobs qualify
for the appropriate tax credit as provided in subsections (B),
(C), and (D). The designation by the commission is effective for
corporate tax years which begin after the date of designation.
For corporations which plan a significant expansion in their labor
forces at a South Carolina location, the appropriate commission
shall prescribe certification procedures to insure that the
corporations can claim credits in future years without regard to
whether or not a particular county is removed from the list of
less developed or moderately developed counties.
(B) Corporations operating manufacturing, tourism, processing,
warehousing, distribution, research and development, and corporate
office facilities in counties designated by the commission as less
developed are allowed a job tax credit for taxes imposed by
Section 12-7-230 and for insurance premium taxes imposed pursuant
to Chapter 7, Title 38 equal to one thousand dollars annually for
each new full-time employee job for five years beginning with
years two through six after the creation of the job. The number
of new full-time jobs must be determined by comparing the monthly
average number of full-time employees subject to South Carolina
income tax withholding in the applicable county for the taxable
year with the corresponding period of the prior taxable year.
Only those corporations that increase employment by ten or more in
a less developed county are eligible for the credit. Credit is
not allowed during the five years if the net employment increase
falls below ten. The appropriate commission shall adjust the
credit allowed each year for net new employment fluctuations above
the minimum level of ten.
(C) Corporations operating manufacturing, tourism, processing,
warehousing, distribution, research and development, and corporate
office facilities in counties that have been designated by the
commission as moderately developed are allowed a job tax credit
for taxes imposed by Section 12-7-230 and for insurance premium
taxes imposed pursuant to Chapter 7, Title 38 equal to six hundred
dollars annually for each new full-time employee job for five
years beginning with years two through six after the creation of
the job. The number of new full-time jobs must be determined by
comparing the monthly average number of full-time employees in the
applicable county subject to South Carolina income tax withholding
for the taxable year with the corresponding period of the prior
taxable year. Only those corporations that increase employment by
eighteen or more in a county that has been designated moderately
developed are eligible for the credit. The credit is not allowed
during the five years if the net employment increase falls below
eighteen. The appropriate commission shall adjust the credit
allowed each year for net new employment fluctuations above the
minimum level of eighteen.
(D) Corporations operating manufacturing, tourism, processing,
warehousing, distribution, research and development, and corporate
office facilities in counties designated by the commission as
developed are allowed a job tax credit for taxes imposed by
Section 12-7-230 and for insurance premium taxes imposed pursuant
to Chapter 7, Title 38 equal to three hundred dollars annually for
each new full-time employee job for five years beginning with
years two through six after the creation of the job. The number
of new full-time jobs must be determined by comparing the monthly
average number of full-time employees in the applicable county
subject to South Carolina income tax withholding for the taxable
year with the corresponding period of the prior taxable year.
Only those corporations that increase employment by fifty or more
in a county that has been designated developed are eligible for
the credit. The credit is not allowed during the five years if
the net employment increase falls below fifty. The appropriate
commission shall adjust the credit allowed each year for net new
employment fluctuations above the minimum level of fifty.
(E) Tax credits for five years for the taxes imposed by Section
12-7-230 and for insurance premium taxes imposed pursuant to
Chapter 7, Title 38 must be awarded for additional new full-time
jobs created by corporations qualified under subsections (B), (C),
(D), and (I). Additional new full-time jobs must be determined by
subtracting highest total employment of the corporation during
years two through six, or whatever portion of year two through six
completed, from the total increased employment. The appropriate
commission shall adjust the credit allowed for employment
fluctuations during the additional five years of credit.
(F) The sale, merger, acquisition, or bankruptcy of a
corporation may not create new eligibility in a succeeding
corporation, but unused job tax credits may be transferred and
continued by a transferee of the corporation. The appropriate
commission shall determine whether or not qualifying net increases
or decreases have occurred and may require reports, promulgate
regulations, and hold hearings needed for substantiation and
qualification.
(G) A credit claimed under this section but not used in a
taxable year may be carried forward for ten years from the close
of the tax year in which the credit is earned by the corporation.
However, the credit established by this section taken in one tax
year must be limited to an amount not greater than fifty percent
of the taxpayer's state corporate income tax or premium tax
liability which is attributable to income or premiums derived from
operations in the State for that year.
(H) For the purpose of this section:
(1) `New job' means a job created by an employer in South
Carolina at the time a new facility or an expansion initially is
staffed but does not include a job created when an employee is
shifted from an existing South Carolina location to a new or
expanded facility.
(2) `Full-time' means a job requiring a minimum of
thirty-five hours of an employee's time a week for the entire
normal year of company operations or a job requiring a minimum of
thirty-five hours of an employee's time for a week for a year in
which the employee was hired initially for or transferred to the
South Carolina facility.
(3) `Corporation' means a business entity which is subject to
South Carolina taxes as contained in Section 12-7-230 and Chapter
7, Title 38.
(4) `Manufacturing facility' means an establishment where
tangible personal property is produced or assembled.
(5) `Processing facility' means an establishment engaged in
services such as manufacturing-related, computer-related,
communications-related, energy-related, or
transportation-related services. It does not include an
establishment where retail merchandise or retail services are sold
directly to retail customers. `Processing facility' also includes
a business entity engaged in processing agricultural,
aquacultural, or maricultural products.
(6) `Warehousing facility' means an establishment where
tangible personal property is stored. It does not include an
establishment which operates as a location where retail sales of
tangible personal property are made to retail customers.
(7) `Distribution facility' means an establishment where
shipments of tangible personal property are processed for delivery
to customers. It does not include an establishment which operates
as a location where retail sales of tangible personal property are
made directly to retail customers. For the purpose of this
definition, a `distribution facility' includes establishments
which process customer sales orders by mail, telephone, or
electronic means, if the establishment also processes shipments of
tangible personal property to customers and if at least
seventy-five percent of the dollar amount of goods sold through
the facility are sold to customers outside South Carolina.
(8) `Research and development facility' means an
establishment engaged in laboratory, scientific, or experimental
testing and development related to new products, new uses for
existing products, or improving existing products. It does not
include an establishment engaged in efficiency surveys, management
studies, consumer surveys, economic surveys, advertising,
promotion, or research in connection with literary, historical, or
similar projects.
(9) `Corporate office facility' means the location where
corporate managerial, professional, technical, and administrative
personnel are domiciled and employed, and where corporate
financial, personnel, legal, technical, support services, and
other business functions are handled. Support services include,
but are not limited to, claims processing, data entry, word
processing, sales order processing, and telemarketing. A
`corporate office facility' does not include establishments
engaged in the direct sale of retail merchandise or retail
services to retail customers. For the purpose of this definition,
`sales order processing' facilities include establishments which
process customer sales orders by mail, telephone, or electronic
means, if the establishments also process shipments of tangible
personal property to customers and if at least seventy-five
percent of the dollar amount of goods sold through the facility
are sold to customers outside South Carolina.
(10) `Retail sales' and `tangible personal property' have
meanings contained in Chapter 36, Title 12.
(11) `Tourism facility' means an establishment used for a
theme park, an amusement park, an historical, an educational, or a
trade museum, a botanical garden, a cultural center, a theater, a
motion picture production studio, a convention center, an arena,
an auditorium, or a spectator or participatory sports and similar
establishments where entertainment, education, or recreation is
provided to the general public. Tourism facility also includes
new hotel and motel construction, except that to qualify for the
credits allowed by this section and regardless of the county in
which the facility is located, the number of new jobs that must be
created by the new hotel or motel is twenty or more. It does not
include that portion of an establishment where retail merchandise
or retail services are sold directly to retail customers.
(I) Permanent business enterprises engaged in manufacturing,
tourism, processing, warehousing, wholesaling, research and
development, and service-related industries in a business or
industrial park jointly established and developed by a group of
counties pursuant to Section 13, Article VIII of the Constitution
of this State are allowed an additional job tax credit for taxes
imposed by Section 12-7-230, in addition to those job tax credits
already authorized by this section, equal to five hundred dollars
annually for each new full-time employee job for five years
beginning with years two through six after the creation of the
job. The number of new full-time jobs must be determined by
comparing the monthly average number of full-time employees
subject to South Carolina income tax withholding for the taxable
year with the corresponding period of the prior taxable year. The
limitations and conditions contained in subsections (E), (F), and
(G) also apply to the additional job tax credit authorized by this
subsection.
Notwithstanding which of the participating counties where the
permanent business is located, for purposes of the regular job tax
credits authorized by subsections (B), (C), and (D), the
participating county which would qualify for the greatest dollar
amount of job tax credit is the county the permanent business
enterprise is deemed to be located in regardless of whether or not
it actually is located in another participating county."
B. This section is effective for tax years beginning after 1990.
SECTION 49
Deleted
SECTION 50
Deleted
SECTION 51
TO AMEND THE 1976 CODE BY ADDING SECTION 20-7-3055 SO AS TO
PROVIDE THAT CERTAIN PROVISIONS RELATING TO THE STATE ADVISORY
COMMITTEE ON THE REGULATION OF CHILD DAY CARE FACILITIES ARE
WAIVED IN ORDER TO SATISFY FEDERAL CHILD DAY CARE FUNDING
REQUIREMENTS.
Whereas, the federal "Act for Better Child Care" offers states the
opportunity to receive federal funding to enhance the quality of
child day care; and
Whereas, the South Carolina General Assembly desires to provide
the best day care services possible to its children and families;
and
Whereas, in order to obtain federal funds through the "Act for
Better Child Care" the State shall review current state day care
procedures; and
Whereas, the General Assembly inadvertently has relinquished
authority for review of day care procedures to an advisory
committee; and
Whereas, unless the General Assembly regains this review
authority, the State may lose substantial federal funding. Now,
therefore:
The 1976 Code is amended by adding:
"Section 20-7-3055. The provisions of Sections 20-7-2980 and
20-7-3050(a) concerning the review authority and the promulgation
of regulations and standards upon the advice and consent of the
State Advisory Committee on the Regulation of Child Day Care
Facilities are waived. However, nothing in this section affects
the regulation of day care facilities which choose not to receive
federal funding."
SECTION 52
Deleted
SECTION 53
TO AMEND SECTION 8-21-310 OF THE 1976 CODE, AS AMENDED,
RELATING TO FEES PAID TO CLERKS OF COURT AND REGISTERS OF MESNE
CONVEYANCES, SO AS TO INCREASE THE FILING FEE FOR A FIRST
COMPLAINT OR PETITION IN A CIVIL ACTION OR PROCEEDING IN A COURT
OF RECORD FROM FIFTY TO FIFTY-FIVE DOLLARS, AND TO PROVIDE THAT
THE INCREASE IN THIS FILING FEE MUST BE TRANSMITTED TO THE STATE
FOR DEPOSIT TO THE CREDIT OF THE GENERAL FUND OF THE STATE.
A. Section 8-21-310(11)(a) of the 1976 Code, as last amended by
Act 612 of 1990, is further amended to read:
"(a) For filing first complaint or petition, including
application for a remedial and prerogative writ and bond on
attachment or other bond, in a civil action or proceeding, in a
court of record, fifty-five dollars. There is no further fee for
filing an amended or supplemental complaint or petition nor for
filing any other paper in the same action or proceeding. An
original application for postconviction relief may be filed
without fee upon permission of the court to which the application
is addressed. There is no further fee for entering and filing a
verdict, judgment, final decree, or order of dismissal, and
enrolling a judgment thereon, for signing, sealing, and issuance
of execution, or for entering satisfaction or partial satisfaction
on a judgment. Of the fifty-five dollar fee thirty-five dollars
is subject to the disposition provision of Section 20-7-1510 and
the remaining twenty dollars must be remitted to the State and
deposited to the credit of the general fund of the State;".
B. This section takes effect July 1, 1991.
SECTION 54
TO EXTEND THE TIME UNDER WHICH TAXPAYERS QUALIFYING FOR FEE IN
LIEU OF TAXES PAYMENTS PURSUANT TO SECTION 4-29-67 OF THE 1976
CODE HAVE TO TRANSFER TITLE OF THE PROPERTY TO THE APPROPRIATE
POLITICAL SUBDIVISION.
A taxpayer which otherwise has qualified for fee in lieu of taxes
payments under Section 4-29-67 of the 1976 Code has until July 1,
1991, to transfer title of the property to the appropriate
political subdivision for tax years 1989, 1990, and 1991.
SECTION 55
TO AMEND SECTION 8-11-46 OF THE 1976 CODE, AS AMENDED, RELATING
TO THE TRANSFER OF SICK LEAVE, SO AS TO RESTORE UP TO SIXTY DAYS
OF SICK LEAVE FOR AN EMPLOYEE OF A SCHOOL DISTRICT TRANSFERRING TO
A STATE AGENCY OR AN EMPLOYEE OF A STATE AGENCY TRANSFERRING TO A
SCHOOL DISTRICT AFTER JUNE 28, 1984.
Section 8-11-46 of the 1976 Code, as last amended by Act 612 of
1990, is further amended to read:
"Section 8-11-46. An employee of a state agency transferring to a
school district of this State or a school district employee
transferring to a state agency is permitted to transfer to and
retain at his new employer all sick leave he accumulated at his
former employer regardless of his employment status at the new
employer. Sick leave not to exceed sixty days lost by a school
district employee as a result of changing employment from the
school district to a state agency or by a state employee as a
result of changing employment from a state agency to a school
district is restored if the employee was employed by the school
district or the state agency after June 28, 1984, and is employed
on June 30, 1991."
SECTION 56
TO ABOLISH THE COMMITTEE TO CONTINUE THE STUDY OF THE UNIFORM
CONSUMER CREDIT CODE; AND TO REPEAL CHAPTERS 21, 41, AND 45, TITLE
2 OF THE 1976 CODE RELATING TO THE ESTABLISHMENT OF THE
AGRICULTURE STUDY COMMITTEE, THE TAX STUDY COMMISSION, AND THE
WORKMEN'S COMPENSATION STUDY AND REVIEW COMMITTEE.
A. The Committee to Continue the Study of the Uniform Consumer
Credit Code is abolished.
B. Chapters 21, 41, and 45, Title 2 of the 1976 Code are
repealed.
C. This section takes effect July 1, 1991.
SECTION 57
TO AMEND SECTION 6-23-250 OF THE 1976 CODE, RELATING TO
TAXATION OF JOINT AGENCIES FOR PURPOSES OF THE JOINT MUNICIPAL
ELECTRIC POWER AND ENERGY ACT, SO AS TO EXEMPT THEM FROM THE
ELECTRIC POWER LICENSE TAX AND TO AMEND SECTION 12-23-10, RELATING
TO THE IMPOSITION OF THE ELECTRIC POWER LICENSE TAX, SO AS TO
PROVIDE THAT THE TAX DOES NOT APPLY IF THE POWER IS PURCHASED FROM
A VENDOR, HOWEVER REMOTE, WHO HAS PREVIOUSLY BEEN TAXED ON THE
POWER PURSUANT TO THIS SECTION.
A. Section 6-23-250 of the 1976 Code is amended by adding at the
end:
"Joint agencies are exempt from the tax imposed pursuant to
Section 12-23-10."
B. Section 12-23-10 of the 1976 Code is amended to read:
"Section 12-23-10. In addition to all other taxes of every kind
imposed by law:
(1) every person, except the State, a county, a municipality, or
an agency or political subdivision of it, engaged in the business
of selling electric power for resale within the State is subject
to the payment of an excise, license, or privilege tax of
five-tenths of one mill upon each kilowatt hour of electric power
sold for resale within the State, except upon such electric power
purchased from a vendor, however remote, previously taxed under
this subsection. Sales for resale of an electric cooperative to a
customer whose sales are taxed under subsection (2) must not be
taxed under this subsection; and
(2) except a municipality, every public utility and electric
cooperative engaged in the business of selling electric power
within the State to the ultimate user of the power is subject to
the payment of an excise, license, or privilege tax of five-tenths
of one mill upon each kilowatt hour sold within the State to the
ultimate user, except such electric power purchased from vendors,
however remote, taxed under subsection (1)."
SECTION 58
TO AMEND JOINT RESOLUTION 210 OF 1987, RELATING TO CLARK'S
HILL-RUSSELL AUTHORITY NOTES, SO AS TO PROVIDE THAT THE FUNDS
AUTHORIZED MAY BE USED BY THE SAVANNAH VALLEY AUTHORITY TO FULFILL
ITS LEGISLATIVELY MANDATED ACTIVITIES AND ANY OTHER LAWFUL
PURPOSES OF THE AUTHORITY.
Section 1 of Joint Resolution 210 of 1987 is amended by adding at
the end:
"The funds authorized by this joint resolution may be used by
the Savannah Valley Authority within its area of jurisdiction to
fulfill its legislatively mandated activities and for any other
lawful purposes of the authority."
SECTION 59
TO AMEND THE 1976 CODE BY ADDING ARTICLE 10 IN CHAPTER 21 OF
TITLE 59 SO AS TO ESTABLISH THE CAMPUS INCENTIVE PROGRAM; TO
REPEAL ARTICLE 8, CHAPTER 21, TITLE 59 OF THE 1976 CODE RELATING
TO THE TEACHER INCENTIVE PROGRAM; AND TO AUTHORIZE A CARRY
FORWARD OF UP TO TWO HUNDRED FIFTY THOUSAND DOLLARS OF 1990-91
FISCAL YEAR ADMINISTRATIVE FUNDS UNDER THE TEACHER INCENTIVE AND
PRINCIPAL INCENTIVE PROGRAMS TO THE 1991-92 FISCAL YEAR TO
COMPLETE THE 1990-91 FISCAL YEAR AWARDS.
A. Chapter 21, Title 59 of the 1976 Code is amended by adding:
"Article 10
Campus Incentive Program
Section 59-21-1210. The State Board of Education, in consultation
with the Select Committee, shall develop and implement a campus
incentive program to reward faculty members who demonstrate
superior performance and productivity. Funds for the campus
incentive program must be provided by the General Assembly in the
annual general appropriations act.
Section 59-21-1220. The campus incentive program must be
developed based on the following guidelines:
(1) exceptional improvement in or the maintenance of superior
student performance, with consideration given to rewarding schools
which demonstrate exceptional improvement or maintenance of
superior performance by all the groups of students at various
levels of performance;
(2) the school must have met or surpassed the goals and
strategies outlined in its school improvement report;
(3) no faculty member may receive funds under the incentive
program unless all the established eligibility criteria are met;
(4) faculty, for the purposes of this program, includes
principals, assistant principals, vocational education directors,
special education teachers, kindergarten teachers, classroom
teachers, librarian/media specialists, guidance counselors,
psychologists, school nurses, aides, and others as determined by
the advisory committee;
(5) consideration must be given to using part of each campus
incentive reward for faculty use for school improvement for such
activities as research, planning meetings, curriculum development,
where faculty are paid for their time and effort, and for allowing
faculty to consider such uses of the faculty incentive reward;
(6) no later than August 1, 1991, a campus incentive advisory
committee must be appointed to advise on the development and
implementation of the program. The advisory committee must be
appointed, after receiving nominations, as set forth in this item,
and consists of six at-large members, three appointed by the
Governor and three appointed by the State Superintendent of
Education, and the following members appointed by the State Board
of Education:
one school board member;
two elementary teachers;
two middle or junior high school teachers;
two secondary school teachers;
one elementary school principal;
one middle or junior high school principal;
one secondary school principal;
one district superintendent;
one guidance counselor;
one assistant principal; and
one teacher's aide.
The State Board of Education shall request:
(a) each statewide professional teacher organization to
nominate at least two qualified continuing contract teachers for
each teacher position on the committee;
(b) a statewide organization representing administrators
(principals and superintendents) to nominate at least two
qualified candidates for the administrator positions on the
committee;
(c) a statewide organization to nominate at least two
qualified candidates for the guidance counselor position on the
committee;
(d) a statewide organization representing school boards to
nominate at least two qualified candidates for the school board
position on the committee.
Each nominating organization shall seek qualified candidates
from the entire pool of persons eligible to serve and shall make
nominations to the state board based on merit and without regard
to membership in the nominating organization.
It is the intent of the General Assembly that funds for the
campus incentive program must be distributed to districts on a per
pupil basis but with a minimum amount per faculty member in
schools qualifying for the program reward; however, the advisory
committee may recommend an alternative distribution method. The
per pupil allocation must be based on the one hundred thirty-five
day count of average daily membership for the preceding fiscal
year.
The State Board of Education, in consultation with the Select
Committee, shall develop regulations to ensure that the campus
incentive funds are used in an appropriate manner and to establish
a procedure for redistributing funds from districts that do not
require all of their allocations. The General Assembly shall
determine each year in the general appropriations act the amount
of campus incentive funds which must be included in the
calculation of the South Carolina average teacher salary.
To enable school faculties to undertake needed work in the area
of school improvement and planning, and such activities as
research, curriculum development, coordination of courses, and
special projects, or other activities the faculty may wish to
undertake for improving student performance, development, and
learning and coordination of services with other social and health
agencies, the General Assembly shall set aside in the annual
general appropriations act other campus incentive funds which must
be used by the school districts and any interested schools to
compensate faculty for their time and effort. The State Board of
Education shall promulgate guidelines that ensure that the
districts of the State utilize these funds in an appropriate
manner and to establish a procedure for redistributing funds from
districts that do not require all of their allocation."
B. Article 8, Chapter 21, Title 59 of the 1976 Code is repealed.
C. In order to complete the 1990-91 awards for the Teacher
Incentive Program and the Principal Incentive Program, up to two
hundred fifty thousand dollars of the administrative funds allowed
for these programs may be carried forward into the 1991-92 fiscal
year and used by the school districts for that purpose.
SECTION 60
Deleted
SECTION 61
TO AMEND SECTION 12-47-445 OF THE 1976 CODE, RELATING TO
ABATEMENT AND REFUND OF TAXES, SO AS TO PROVIDE THE SECTION DOES
NOT APPLY TO TAX PAYMENTS OR RETURNS MADE UNDER PROTEST; AND TO
AMEND THE 1976 CODE BY ADDING SECTION 12-47-447 SO AS TO PROVIDE
THAT WHEN A TAXPAYER PREVAILS IN A LAWSUIT FOR A TAX REFUND OR
ABATEMENT, THE TAX COMMISSION SHALL ISSUE REFUNDS TO ALL SIMILARLY
SITUATED TAXPAYERS WHO MAKE PROPER APPLICATION AND TO PROVIDE FOR
REASONABLE ATTORNEY'S FEES.
A. Section 12-47-445 of the 1976 Code, as added by Section 34,
Part II, Act 189 of 1989, is amended by adding at the end of the
section:
"This section does not apply to a claim for refund for a
taxpayer who makes his claim by stating on his payment or on his
timely filed return that he is paying under protest because he
believes some or all of the tax is unconstitutional or unlawful.
His protest constitutes a claim for refund for the payment made
under protest under Section 12-47-440."
B. Title 12, Chapter 47 of the 1976 Code is amended by adding:
"Section 12-47-447. When a taxpayer prevails on the merits in a
lawsuit seeking a refund or abatement of a license fee or tax
based upon an allegation that the tax or fee has been imposed
wrongfully as a matter of law, the commission must issue a refund
to all similarly situated taxpayers who properly have applied for
a refund pursuant to the requirements of this chapter. A taxpayer
is deemed to have prevailed on the merits in a lawsuit only when a
tax or license fee is refunded or abated as a result of a finding
of law by a court of competent jurisdiction, and after the
exhaustion of, or expiration of the time for, making all relevant
appeals."
SECTION 62
Deleted
SECTION 63
Deleted
SECTION 64
TO AUTHORIZE THE STATE BUDGET AND CONTROL BOARD TO TRANSFER NOT
MORE THAN TEN MILLION DOLLARS IN SURPLUS BALANCES FROM OTHER
ACCOUNTS TO THE DEPARTMENT OF CORRECTIONS AND THE DEPARTMENT OF
SOCIAL SERVICES THROUGH THE END OF FISCAL YEAR 1990-91.
Notwithstanding the provisions of Section 11-11-410 of the 1976
Code, the State Budget and Control Board may authorize the
Comptroller General to transfer surplus balances in other accounts
to the Department of Corrections and to the Department of Social
Services through the end of Fiscal Year 1990-91, in excess of
amounts appropriated to these agencies for Fiscal Year 1990-91.
The total of these transfers may not exceed ten million dollars.
SECTION 65
TO AMEND SECTION 8-11-40 OF THE 1976 CODE, AS AMENDED, RELATING
TO SICK LEAVE FOR STATE OFFICERS AND EMPLOYEES, SO AS TO INCREASE
THE NUMBER OF DAYS AN EMPLOYEE MAY USE TO CARE FOR ILL MEMBERS OF
HIS FAMILY.
The third paragraph of Section 8-11-40 of the 1976 Code, as last
amended by Act 524 of 1988, is further amended to read:
"Employees earning sick leave as provided in this section may
use not more than eight days of sick leave annually to care for
ill members of their immediate families. For purposes of this
section, `immediate family' means a spouse, children, mother,
father, a spouse's mother and father, legal guardian, a spouse's
legal guardian, and grandchildren if the grandchild resides with
the employee, and the employee is the primary caretaker of the
grandchild."
SECTION 66
Deleted
SECTION 67
TO AMEND THE 1976 CODE BY ADDING SECTION 11-35-55 SO AS TO
PROVIDE THAT A GOVERNMENTAL BODY PROCURING GOODS OR SERVICES UNDER
THE CONSOLIDATED PROCUREMENT CODE, AND ANY AGENCY OR DEPARTMENT OF
A POLITICAL SUBDIVISION OF THIS STATE PROCURING GOODS OR SERVICES
UNDER THE CONSOLIDATED PROCUREMENT CODE OR ITS OWN PROCUREMENT
CODE, MAY NOT ACCEPT ANY PROPOSALS FROM OR PROCURE ANY GOODS OR
SERVICES FROM AN ENTITY WHICH EMPLOYS OR USES INMATES OF A
CORRECTIONAL SYSTEM OF ANOTHER STATE WHO ARE NOT PAID AT LEAST THE
REQUIRED FEDERAL MINIMUM WAGE FOR WORK PERFORMED IN THE
MANUFACTURING, PROCESSING, OR SUPPLYING OF THOSE GOODS OR
SERVICES.
The 1976 Code is amended by adding:
"Section 11-35-55. A governmental body procuring goods or
services under the consolidated procurement code, and any agency
or department of a political subdivision of this State procuring
goods or services under the consolidated procurement code or its
own procurement code, may not accept any proposals from or procure
any goods or services from an entity which employs or uses inmates
of a correctional system of another state who are not paid at
least the required federal minimum wage for work performed in the
manufacturing, processing, or supplying of those goods or
services."
SECTION 68
TO AUTHORIZE A PERMANENT FULL-TIME STATE EMPLOYEE WHO SERVED ON
ACTIVE DUTY AS A RESULT OF OPERATION DESERT STORM TO USE UP TO
FORTY-FIVE DAYS OF ACCUMULATED ANNUAL LEAVE IN A CALENDAR YEAR IF
THE LEAVE IS USED BEFORE DECEMBER 31, 1991.
Notwithstanding the provisions of Section 8-11-610 of the 1976
Code, a permanent full-time state employee who served on active
duty as a result of Operation Desert Storm may use up to
forty-five days of accumulated annual leave in a calendar year if
the leave is used before December 31, 1991.
SECTION 69
TO AMEND SECTION 2-11-80 OF THE 1976 CODE, RELATING TO THE SALE
OF BOOKS AND DOCUMENTS BY THE LEGISLATIVE COUNCIL, SO AS TO
PROVIDE THAT SUCH ITEMS, INCLUDING CODES AND SUPPLEMENTS, MAY BE
SOLD BY THE COUNCIL DIRECTOR AND THE PROCEEDS REINVESTED IN THE
COUNCIL LIBRARY OR CODE INVENTORY; TO AMEND SECTION 11-35-310,
RELATING TO DEFINITIONS FOR PURPOSES OF THE SOUTH CAROLINA
CONSOLIDATED PROCUREMENT CODE, SO AS TO EXCLUDE FROM THE
DEFINITION OF "GOVERNMENTAL BODY" THE LEGISLATIVE COUNCIL AND THE
OFFICE OF LEGISLATIVE PRINTING AND INFORMATION TECHNOLOGY
RESOURCES; AND TO REPEAL SECTION 2-13-230 RELATING TO THE SALE OF
CODES AND SUPPLEMENTS BY THE LEGISLATIVE COUNCIL.
A. Section 2-11-80 of the 1976 Code is amended to read:
"Section 2-11-80. The Director of the Legislative Council may
sell any codes, supplements, books, and documents and the proceeds
of any sale must be invested in other books or documents for the
Legislative Council Library or code inventory."
B. Section 11-35-310(18) of the 1976 Code is amended to read:
"(18) `Governmental body' means a state government department,
commission, council, board, bureau, committee, institution,
college, university, technical school, legislative body, agency,
government corporation, or other establishment or official of the
executive, judicial, or legislative branches of this State.
Governmental body excludes the General Assembly, Legislative
Council, the Office of Legislative Printing and Information
Technology Resources, and all local political subdivisions such as
counties, municipalities, school districts, or public service or
special purpose districts."
C. Section 2-13-230 of the 1976 Code is repealed.
SECTION 70
Deleted
SECTION 71
Deleted
SECTION 72
Deleted
SECTION 73
Deleted
SECTION 74
Deleted
SECTION 75
Deleted
SECTION 76
TO PROVIDE FOR THE TIMELY PAYMENT OF CLAIMS DUE THE MEDICAL
UNIVERSITY OF SOUTH CAROLINA FROM ACCIDENT AND HEALTH INSURERS
FROM JULY 1, 1991, THROUGH JUNE 30, 1992, TO DEFINE TERMS, TO
PROVIDE THAT TIMELY PAYMENT IS WITHIN THIRTY DAYS OF RECEIPT OF
THE DUE WRITTEN PROOF OF LOSS, TO ALLOW FOR EXTENSIONS, TO PROVIDE
EXEMPTIONS, TO ALLOW DISCOUNTS FROM HOSPITAL CHARGES, TO PROVIDE
FOR PAYMENT OF INTEREST ON DELAYED PAYMENTS AND REFUNDS, TO ALLOW
THE MEDICAL UNIVERSITY TO ELECT TO BE BOUND BY THE DISCOUNT AND
INTEREST PROVISIONS, AND TO SUSPEND FOR ONE YEAR SECTION 38-71-120
OF THE 1976 CODE, WITH RESPECT TO THE MEDICAL UNIVERSITY OF SOUTH
CAROLINA, RELATING TO PROVISIONS NECESSARY FOR ALLOWING
DISCOUNTS.
A. (A) As used in this section:
(1) "Due written proof of loss" means a claim submitted to
the insurer at its designated office on a form approved by the
insurer which contains all of the information required by the
form, is plainly legible, and which has physically attached to it
all of the documentation necessary to an evaluation of the claim
by the insurer or a claim submitted in any form which the insurer
has agreed with the provider to accept as due written proof of
loss.
(2) "Insurer" means (a) an insurance company licensed to
issue accident and health insurance as defined in Section
38-1-20(1) of the 1976 Code, an insurance company licensed to
issue casualty insurance as defined in that section; (b) an
employer or other person providing coverage for health benefits
for its employees or members, whether administered by itself or
others; (c) a health maintenance organization licensed pursuant to
Chapter 33 of Title 38 of the 1976 Code, and (d) an administrator
licensed under Chapter 51, Title 38 of the 1976 Code.
(3) "Payment" means the mailing by first class mail to the
recipient of a check for the amount being paid or the crediting of
an amount to an account of the recipient and prompt notification
to the recipient of the crediting.
(4) "Premium" means the consideration paid to the insurer
for the assumption of the obligation to pay claims for covered
services or supplies or in the case of a self-insurer, the
consideration paid to the administrator of the plan for the
assumption of the obligation to process claims.
(5) "Provider" means the Medical University of South
Carolina when providing services or supplies covered by the policy
or plan involved.
(6) "Receipt" means actual physical possession by the
recipient.
(7) "Holidays" means the holidays specified in Section
53-5-10 of the 1976 Code.
(8) "Payment period" means the thirty calendar days plus any
holidays included after the receipt of a due written proof of
loss.
(9) "Discount period" means the fifteen calendar days plus
any holidays included after the receipt of a due written proof of
loss.
(B) Except as otherwise provided in this section, all benefits
payable by an insurer to the provider pursuant to a valid
assignment, for services or supplies under a policy, plan, or
arrangement for accident and health insurance or casualty
insurance is payable within the payment period. If additional
information is required, the insurer shall within the payment
period notify the claimant that payment cannot be made within the
payment period because additional information is required and
specify the reason requiring an extension of the payment period in
accordance with subsection (C).
(C) The payment period may be extended without penalty for an
additional reasonable period as necessary, not to exceed an
additional forty-five calendar days plus state holidays included,
to permit the insurer to determine its rights and obligations with
respect to:
(1) the coordination of benefits under the policy, plan, or
arrangement;
(2) the existence of any preexisting conditions provisions
under the policy, plan, or arrangement;
(3) the existence of workers' compensation insurance; or
(4) any misrepresentation by or on behalf of claimant in the
application for coverage.
(D) A portion of a grace period provided under the policy, plan,
or arrangement during which any premium remains unpaid is not
included in the payment period.
(E) An insurer when acting as an agent in the administration of
programs of health, hospital, and medical insurance sponsored or
financed by an agency of the United States Government is not
subject to the requirements of this section.
(F) An insurer is not under an obligation to process or pay a
claim submitted by the provider if the assignment to the provider
of the claim is invalid for any reason or is contrary to the terms
of the policy, plan, or arrangement pursuant to which the supplies
or services were provided.
(G) An insurer which makes payment within the discount period of
hospital charges of the provider which has made the election
specified in subsection (J) is entitled to a two percent discount
from the hospital charges, but the discount may not be charged by
the hospital against the patient or other person responsible for
the charges.
(H) An insurer which does not make payment of a claim of the
provider which has made the election specified in subsection (J)
within the payment period or any extension pursuant to subsection
(C) shall pay interest to the provider from the last date of the
payment period at the rate of eighteen percent a year until paid.
(I) The provider which has made the election specified in
subsection (J) which receives any excess payment from an insurer
shall pay interest for a period not to exceed one year on the
excess from a date thirty days after the payment of the excess by
the insurer until repaid by the provider at the rate of eighteen
percent a year.
(J) The provider may elect to be bound as to each insurer by the
benefits and burden of (G), (H), and (I). The election must be
made for a period of one year and notice of the election must be
given to each insurer with respect to which it is made not less
than sixty days before the date it is to be effective and is
effective only with respect to claims attributable to services
provided after the giving of the notice.
B. Section 38-71-120 of the 1976 Code is suspended from July 1,
1991, through June 30, 1992, as it relates to the Medical
University of South Carolina.
C. This section is effective July 1, 1991, through June 30, 1992.
End of Part II
All acts or parts of acts inconsistent with any of the
provisions of Part I of this act are suspended for the Fiscal Year
1991-92.
All acts or parts of acts inconsistent with any of the
provisions of Part II of this act are repealed.
Except as otherwise specifically provided, this act takes effect
immediately upon approval by the Governor.
Became law without the signature of the Governor.
PLEASE NOTE
Provisions printed in italic boldface were vetoed by the Governor
June 12, 1991.
Unless otherwise stated, provisions not vetoed by the Governor
took effect June 12, 1991.
At the time this act was printed, the General Assembly had not
taken action on the vetoes.
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