South Carolina General Assembly
114th Session, 2001-2002

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Bill 349


                    Current Status

Bill Number:                      349
Ratification Number:              126
Act Number:                       74
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010220
Primary Sponsor:                  Branton
All Sponsors:                     Branton, Verdin, Leatherman, Peeler, 
                                  McConnell, Giese, Grooms, Bauer, Waldrep, 
                                  Wilson, Mescher, Ryberg, Fair, Hayes, Thomas 
                                  and Martin
Drafted Document Number:          l:\council\bills\gjk\20081sd01.doc
Date Bill Passed both Bodies:     20010606
Date of Last Amendment:           20010606
Governor's Action:                S
Date of Governor's Action:        20010718
Subject:                          Admissions tax, entry into pit area of 
                                  motor speedways, racetracks; persons exempt 
                                  from tax; Athletics, Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20010802  Act No. A74
------  20010718  Signed by Governor
------  20010607  Ratified R126
Senate  20010606  Ordered enrolled for ratification
House   20010606  Conference Committee Report adopted    98 HCC
Senate  20010606  Conference Committee Report adopted    88 SCC
Senate  20010606  Conference powers granted,             88 SCC  Hayes
                  appointed Senators to Committee                Branton
                  of Conference                                  Hutto
House   20010605  Conference powers granted,             98 HCC  Kelley
                  appointed Reps. to Committee of                Chellis
                  Conference                                     Rice
House   20010605  Insists upon amendment
Senate  20010531  Non-concurrence in House amendment
House   20010530  Read third time, returned to Senate
                  with amendment
House   20010529  Amended, read second time
House   20010524  Recalled from Committee                30 HWM
House   20010516  Introduced, read first time,           30 HWM
                  referred to Committee
Senate  20010515  Read third time, sent to House
Senate  20010514  Read second time
Senate  20010509  Committee report: Favorable            06 SF
Senate  20010220  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
Revised on May 9, 2001 - Word format
Revised on May 24, 2001 - Word format
Revised on May 29, 2001 - Word format
Revised on June 6, 2001 - Word format

View additional legislative information at the LPITS web site.


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

(A74, R126, S349)

AN ACT TO AMEND SECTION 12-21-2420, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE RATE OF THE ADMISSIONS LICENSE TAX AND EXEMPTIONS FROM THE ADMISSIONS LICENSE TAX, SO AS TO PROVIDE THAT ENTRY INTO THE PIT AREA OF NASCAR SANCTIONED MOTOR SPEEDWAYS AND RACETRACKS FOR DRIVERS, CREW MEMBERS, OR CAR OWNERS IS EXEMPT FROM THE TAX WHEN THESE PERSONS HAVE BEEN CHARGED A PARTICIPATION FEE BY NASCAR OR THE RACETRACK, OR WHERE THERE IS A PER EVENT CHARGE FOR ENTRY, OR A COMBINATION OF THESE FEES AND CHARGES ARE IMPOSED, AND TO EXTEND THE CURRENT EXEMPTION FROM THE ADMISSIONS LICENSE TAX FOR PRIVATE PHYSICAL FITNESS CENTERS TO PUBLICLY OWNED PHYSICAL FITNESS CENTERS; TO AMEND THE 1976 CODE BY ADDING SECTION 6-4-35 SO AS TO ESTABLISH THE TOURISM EXPENDITURE REVIEW COMMITTEE FOR THE PURPOSE OF REVIEWING TOURISM-RELATED EXPENDITURES OF STATE ACCOMMODATIONS SALES TAX REVENUES OF MUNICIPALITIES AND COUNTIES AND TO PROVIDE FOR ITS MEMBERSHIP AND DUTIES, INCLUDING THE AUTHORITY TO ORDER A REDUCTION IN THE ACCOMMODATIONS TAX REVENUE ALLOCATION TO A MUNICIPALITY OR COUNTY TO REFLECT A QUESTIONABLE EXPENDITURE OR LATE FILED REPORTS; TO AMEND SECTIONS 6-4-5 AND 6-4-30, AS AMENDED, RELATING TO DEFINITIONS AND THE DUTIES OF THE DEPARTMENT OF REVENUE IN THE ALLOCATIONS OF ACCOMMODATIONS TAX REVENUES, SO AS TO ADD A DEFINITION FOR "TOURIST" AND TO DELETE DUTIES FORMERLY ASSIGNED TO THE DEPARTMENT OF REVENUE NOW ASSIGNED THE COMMITTEE ESTABLISHED BY THIS ACT; AND TO AMEND SECTION 12-36-2630, RELATING TO THE IMPOSITION OF THE STATE SALES TAX ON ACCOMMODATIONS, SO AS TO CLARIFY THE REVENUES WHICH MAY BE RETAINED BY THE DEPARTMENT OF REVENUE AND TO ALLOW THESE REVENUES TO FUND THE EXPENSES OF THE COMMITTEE ESTABLISHED BY THIS ACT.

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

Pit area admissions tax exemption

SECTION 1. Section 12-21-2420 of the 1976 Code is amended by adding a new item appropriately numbered to read:

"( ) for entry into the pit area of NASCAR sanctioned motor speedways or racetracks for drivers, crew members, or car owners where a participation fee is charged these persons by NASCAR, or by the speedway or racetrack, where a charge to these persons is made on a per event basis for entry into the pit area, or where a combination of annual and per event charges to these persons is made for entry into the pit area;"

Tourist definition

SECTION 2. Section 6-4-5 of the 1976 Code, as added by Act 147 of 1991, is amended by adding at the end:

"(5) 'Tourist' means a person traveling to and staying in places outside his usual environment for one night or more for leisure, business, or any other purpose. A person meeting this definition may be staying in places of public accommodations such as hotels, motels, inns, bed and breakfasts, campgrounds, or the residences of family or friends."

Tourism Expenditure Review Committee; accommodations tax revenue expenditures

SECTION 3. A. Chapter 4, Title 6 of the 1976 Code is amended by adding:

"Section 6-4-35. (A) There is established the Tourism Expenditure Review Committee consisting of nine members as follows:

(1) one member appointed by the Speaker of the House;

(2) one member appointed by the President Pro Tempore of the Senate;

(3) the Director of the South Carolina Department of Parks, Recreation and Tourism, or his designee, ex officio;

(4) six members appointed by the Governor as follows:

(a) one member on the recommendation of the South Carolina Association of Tourism Regions;

(b) one member on the recommendation of the South Carolina Association of Convention and Visitors Bureaus;

(c) one member on the recommendation of the South Carolina Travel and Tourism Coalition;

(d) one member on the recommendation of the Municipal Association of South Carolina;

(e) one member on the recommendation of the South Carolina Association of Counties; and

(f) one member on the recommendation of the Hospitality Association of South Carolina.

Appointed members shall serve for terms of four years and until their successors are appointed and qualify, except that of those first appointed by the Governor, four shall serve for a term of two years and the term must be noted on the appointment. Regardless of the date of appointment, all terms expire July first of the applicable year. Members shall serve without compensation, but may receive the mileage, subsistence, and per diem allowed by law for members of state boards, committees, and commissions. Vacancies must be filled in the manner of original appointment for the unexpired portion of the term.

(B)(1)(a) The Tourism Expenditure Review Committee shall serve as the oversight authority on all questionable tourism-related expenditures and to that end, all reports filed pursuant to Section 6-4-25(D)(3) must be forwarded to the committee for review to determine if they are in compliance with this chapter. The municipality or county must be notified if an expenditure is questioned, and the committee may consider any further supporting information the municipality or county may provide. If the committee finds an expenditure to be in noncompliance, it shall certify the noncompliance to the State Treasurer, who shall withhold the amount of the expenditure found in noncompliance from subsequent distributions in accommodations tax revenue otherwise due the municipality or county. An appeal from an action of the committee under this subitem lies with the Administrative Law Judge Division.

(b) If the committee determines that a municipality or county has failed to file the reports required pursuant to Section 6-4-25(D)(3), it may impose a fee of five hundred dollars a month or part of a month for each month the report is not filed, but not more than five thousand dollars. The committee shall certify the penalty to the State Treasurer, who shall withhold the amount of the penalty from subsequent distributions otherwise due the municipality or county. An appeal from an action of the committee under this subitem lies with the Administrative Law Judge Division.

(c) Allocations withheld must be reallocated proportionately to all other recipients.

(2) The committee has jurisdiction to investigate and research facts on written complaints submitted to it with regard to the appropriate tourism-related expenditures and resolve these complaints as provided in item (1) of this subsection.

(3) The committee shall forward copies of information submitted by the local governments and regional tourism agencies pursuant to Section 6-4-25 arising under the tourism provisions of this chapter to the Department of Parks, Recreation and Tourism, which shall publish an annual report on the information submitted."

B. Section 6-4-30 of the 1976 Code, as amended by Act 87 of 1997, is further amended to read:

"Section 6-4-30. Local governments covered by this chapter may expend accommodations tax revenues pursuant to this chapter, and the Department of Revenue shall:

(1) serve as a resource to, answer questions of, and assist advisory committees and local governments in the implementation of the accommodations tax; and

(2) arrange continuing education programs or workshops for local governmental officials and advisory committee members."

C. Section 12-36-2630(3) of the 1976 Code is amended to read:

"(3) a two percent local accommodations tax, which must be credited to the political subdivisions of the State in accordance with Chapter 4 of Title 6. The proceeds of this tax, less the department's actual increase in the cost of administration and the expenses of the Tourism Expenditure Review Committee established pursuant to Section 6-4-35, must be remitted quarterly to the municipality or the county in which it is collected. The two percent tax provided by this item may not be increased except upon approval of two-thirds of the membership of each House of the General Assembly. However, the tax may be decreased or repealed by a simple majority of the membership of each House of the General Assembly.

The tax imposed by Section 12-36-920 must be billed and paid in a single item listed as tax, without itemizing the taxes referred to in this section."

Physical fitness facility admissions tax exemption

SECTION 4. Section 12-21-2420(14) of the 1976 Code is amended to read:

"(14) On admissions to a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities:

(a) aerobics or calisthenics;

(b) weightlifting equipment;

(c) exercise equipment;

(d) running tracks;

(e) racquetball;

(f) swimming pools for aerobics and lap swimming; and

(g) other similar items approved by the department.

The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article. Physical fitness facilities or centers of the State of South Carolina and any of its political subdivisions which are exempt from the Physical Fitness Services Act, pursuant to Section 44-79-110 and, therefore, subject to the admissions tax under this article are nevertheless exempt from the admissions tax if they meet other requirements of this subsection."

Time effective

SECTION 5. This act takes effect upon approval by the Governor.

Ratified the 7th day of June, 2001.

Approved the 18th day of July, 2001.

__________


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