Download This Version in Microsoft Word format
Indicates Matter Stricken
Indicates New Matter
Indicates Matter Stricken
Indicates New Matter
COMMITTEE REPORT
April 20, 2006
H. 4691
Introduced by Reps. Chellis, Young, Cotty, Ceips, Ott, Sandifer and Whitmire
S. Printed 4/20/06--H.
Read the first time February 21, 2006.
To whom was referred a Bill (H. 4691) to amend Sections 6-1-530 and 6-1-730, Code of Laws of South Carolina, 1976, relating to the uses allowed for the revenues of the local, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass with amendment:
Amend the bill, as and if amended, by deleting Section 6-1-530(B)(2), as contained in SECTION 1, page 1, beginning on line 38, and inserting:
/ (2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection." /
Amend the bill further, by deleting Section 6-1-730(B)(2), as contained in SECTION 2, page 2, beginning on line 15, and inserting:
/ (2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, an amount not to exceed twenty percent of the revenue in the preceding fiscal year of the local hospitality tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection." /
Renumber sections to conform.
Amend title to conform.
DANIEL T. COOPER for Committee.
EXPLANATION OF IMPACT:
Enactment would have no impact on the General Fund of the State or on federal and/or other funds.
LOCAL GOVERNMENT IMPACT:
The provisions of the bill are permissive in nature. Enactment would have no direct impact on net local expenditures.
Approved By:
Don Addy
Office of State Budget
TO AMEND SECTIONS 6-1-530 AND 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE USES ALLOWED FOR THE REVENUES OF THE LOCAL ACCOMMODATIONS TAX, SO AS TO ALLOW A COUNTY IN WHICH LESS THAN NINE HUNDRED THOUSAND DOLLARS A YEAR IN STATE ACCOMMODATIONS TAX IS COLLECTED TO USE NOT MORE THAN FIFTY PERCENT OF THE PREVIOUS YEAR'S LOCAL ACCOMMODATIONS TAX REVENUES FOR THE OPERATIONS AND MAINTENANCE PURPOSES ALLOWED BY LAW IN COUNTIES MEETING THE NINE HUNDRED THOUSAND DOLLAR THRESHOLD.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 6-1-530(B) of the 1976 Code, is further amended to read:
"(B)(1) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the local accommodations tax authorized in this article may also be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 2. Section 6-1-730(B) of the 1976 Code is further amended to read:
"(B)(1) In a county in which at least nine hundred thousand dollars in accommodations taxes is collected annually pursuant to Section 12-36-920, the revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (A)(1) through (6) including police, fire protection, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
(2) In a county in which less than nine hundred thousand dollars in accommodations taxes is collected annually, an amount not to exceed fifty percent of the revenue in the preceding fiscal year of the local accommodations tax authorized pursuant to this article may be used for the additional purposes provided in item (1) of this subsection."
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on Tuesday, June 23, 2009 at 2:40 P.M.