NO. 58
REGULAR SESSION BEGINNING TUESDAY, JANUARY 8, 2008
________
Indicates Matter Stricken
Indicates New Matter
The House assembled at 10:00 a.m.
Deliberations were opened with prayer by Rev. Charles E. Seastrunk, Jr., as follows:
Our thought for today is from Ecclesiastes 2:13: "Then I saw that wisdom excels folly as light excels darkness."
Let us pray. Almighty God, thank You for the opportunity to share with others what is given to us. Grant each Representative and staff member the wisdom to acknowledge You as our provider in all things and especially to those who are called to serve in this place. Keep each in Your care. Bless our Nation, President, State, Governor, Speaker, this Honorable Assembly, and all who serve in these Halls of Government. Protect our defenders of freedom at home and abroad as they protect us. Hear us as we pray. Amen.
Pursuant to Rule 6.3, the House of Representatives was led in the Pledge of Allegiance to the Flag of the United States of America by the SPEAKER.
After corrections to the Journal of the proceedings of yesterday, the SPEAKER ordered it confirmed.
Rep. SCOTT moved that when the House adjourns, it adjourn in memory of Billy Wayne Bales of Hopkins, brother of Representative Bales, which was agreed to.
Document No. 3139
Agency: Department of Health and Environmental Control
Statutory Authority: 1976 Code Section 44-1-140
Ice
Received by Speaker of the House of Representatives January 9, 2008
Referred to Agriculture, Natural Resources and Environmental Affairs Committee
Legislative Review Expiration May 8, 2008
Revised: May 9, 2008
The following was received from the Senate:
Columbia, S.C., April 17, 2008
Mr. Speaker and Members of the House:
The Senate respectfully informs your Honorable Body that it nonconcurs in the amendments proposed by the House to S. 799:
S. 799 (Word version) -- Senator Hayes: A BILL TO AMEND SECTION 40-47-755 OF THE 1976 CODE, RELATING TO PHYSICIANS, SURGEONS, AND OSTEOPATHS, TO DELETE THE REQUIREMENT THAT AURICULAR DETOXIFICATION THERAPY TAKE PLACE UNDER THE DIRECT SUPERVISION OF A LICENSED ACUPUNCTURIST.
Very respectfully,
President
On motion of Rep. PARKS, the House insisted upon its amendments.
Whereupon, the Chair appointed Reps. PARKS, HERBKERSMAN and SPIRES to the Committee of Conference on the part of the House and a message was ordered sent to the Senate accordingly.
Rep. CATO, from the Committee on Labor, Commerce and Industry, submitted a favorable report with amendments on:
H. 4900 (Word version) -- Reps. Cato, Gambrell, Bowen, Mitchell, Hiott, J. R. Smith, Kelly, Brady, Walker, Bedingfield, Agnew, Barfield, Battle, Bowers, Clemmons, Gullick, Limehouse, Loftis, Lowe, Mahaffey, Moss, Owens, Pinson, Sandifer, D. C. Smith, Spires, Talley, Toole, White and Hardwick: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 51 TO TITLE 23 SO AS TO ENACT THE "REDUCED CIGARETTE IGNITION PROPENSITY STANDARDS AND FIREFIGHTER PROTECTION ACT", TO PROVIDE DEFINITIONS FOR TERMS CONTAINED IN THIS ACT, TO PROVIDE THAT CIGARETTES MAY NOT BE SOLD OR OFFERED FOR SALE IN THIS STATE UNLESS THEY HAVE BEEN TESTED IN ACCORDANCE WITH CERTAIN TEST METHODS, MET CERTAIN PERFORMANCE STANDARDS, RECEIVED CERTAIN CERTIFICATIONS, AND HAVE BEEN PROPERLY MARKED, TO SPECIFY THE TESTING METHODS AND PERFORMANCE STANDARDS THAT MUST BE MET.
Ordered for consideration tomorrow.
Rep. CATO, from the Committee on Labor, Commerce and Industry, submitted a favorable report with amendments on:
H. 4783 (Word version) -- Reps. Hagood, Cato, Harvin, Hutson, Brantley, Anthony, Battle, Herbkersman, Hodges, Hosey, Leach, Littlejohn, Mahaffey, Moss and Williams: A BILL TO AMEND SECTION 40-3-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF TERMS IN THE LICENSURE AND REGULATION OF ARCHITECTS, SO AS TO DEFINE "INTERN ARCHITECT"; TO AMEND SECTION 40-3-115, RELATING TO THE AUTHORITY OF THE BOARD OF ARCHITECTURAL EXAMINERS OVER LICENSEES AND FORMER LICENSEES, SO AS TO PROVIDE THAT SUCH AUTHORITY EXTENDS OVER UNLICENSED INDIVIDUALS AND TO FURTHER CLARIFY THIS AUTHORITY; TO AMEND SECTION 40-3-120, RELATING TO FINES THAT MAY BE IMPOSED BY THE BOARD, SO AS TO INCREASE FROM TEN THOUSAND DOLLARS TO TWENTY THOUSAND DOLLARS THE MAXIMUM AMOUNT OF TOTAL FINES THAT THE BOARD MAY IMPOSE; TO AMEND SECTION 40-3-240, AS AMENDED, RELATING TO LICENSURE REQUIREMENTS, SO AS TO PROVIDE THAT APPLICATION FEES ARE NONREFUNDABLE AND THAT APPLICANTS MUST BE ENROLLED AND PARTICIPATING IN AN INTERN DEVELOPMENT PROGRAM; TO AMEND SECTION 40-3-250, AS AMENDED, RELATING TO LICENSE RENEWAL AND CONTINUING EDUCATION REQUIREMENTS, SO AS TO FURTHER CLARIFY REQUIRED CONTINUING EDUCATION TOPICS AND TO REQUIRE REGISTRANTS TO COMPLY WITH AUDIT DEADLINES AND REQUIREMENTS; TO AMEND SECTION 40-3-280, RELATING TO ARCHITECTS AND ARCHITECTURAL FIRMS HAVING A SEAL, SO AS TO AUTHORIZE THE USE OF AN ELECTRONIC SEAL AND SIGNATURE; AND TO AMEND SECTION 40-3-290, RELATING TO EXEMPTIONS FROM CHAPTER 3, TITLE 40, SO AS TO SPECIFY THAT ENGINEERS ARE NOT SUBJECT TO THIS CHAPTER, TO FURTHER SPECIFY WHICH FARM BUILDINGS, BUILDINGS LESS THAN THREE STORIES HIGH, AND DETACHED SINGLE FAMILY OR TWO-FAMILY DWELLINGS DO NOT REQUIRE THE SERVICES OF AN ARCHITECT, AND TO PROVIDE THAT ARCHITECTURAL SERVICES ARE NOT REQUIRED FOR ALTERATIONS AND RENOVATIONS TO BUILDINGS THAT DO NOT INCREASE THE AREAS OR CAPACITIES OF BUILDINGS BEYOND THAT GOVERNED BY THIS CHAPTER, THAT DO NOT AFFECT THE STRUCTURAL SAFETY OF THE BUILDING, OR THAT DO NOT CHANGE THE BUILDING'S ACCESS OR EXIT PATTERN.
Ordered for consideration tomorrow.
Rep. CATO, from the Committee on Labor, Commerce and Industry, submitted a favorable report with amendments on:
H. 4892 (Word version) -- Reps. Haley, Loftis, Cato, Walker, Merrill, Huggins, Hutson, Harrell, E. H. Pitts, Hodges, Spires, Bowen, Ballentine, Funderburk, Knight, Cobb-Hunter, Jefferson, Ott, Owens, Sandifer, J. R. Smith, Chalk, Hardwick and Brady: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3640 SO AS TO CREATE THE "ENERGY INDEPENDENCE AND SUSTAINABLE HOMES ACT"; TO AMEND SECTION 12-6-3587, AS AMENDED, RELATING TO THE PURCHASE AND INSTALLATION OF CERTAIN SOLAR ENERGY HEATING OR COOLING SYSTEMS, SO AS TO PROVIDE A LOCAL GOVERNMENT OR HOMEOWNERS ASSOCIATION MAY NOT PROHIBIT THE INSTALLATION OF A SOLAR ENERGY HEATING OR COOLING SYSTEM IN A RESIDENTIAL HOME.
Ordered for consideration tomorrow.
The following was introduced:
H. 5074 (Word version) -- Reps. Harrison, Agnew, Alexander, Allen, Anderson, Anthony, Bales, Ballentine, Bannister, Barfield, Battle, Bedingfield, Bingham, Bowen, Bowers, Brady, Branham, Brantley, Breeland, G. Brown, R. Brown, Cato, Chalk, Clemmons, Clyburn, Cobb-Hunter, Coleman, Cooper, Cotty, Crawford, Daning, Dantzler, Davenport, Delleney, Duncan, Edge, Erickson, Frye, Funderburk, Gambrell, Govan, Gullick, Hagood, Haley, Hamilton, Hardwick, Harrell, Hart, Harvin, Haskins, Hayes, Herbkersman, Hiott, Hodges, Hosey, Howard, Huggins, Hutson, Jefferson, Jennings, Kelly, Kennedy, Kirsh, Knight, Leach, Limehouse, Littlejohn, Loftis, Lowe, Lucas, Mack, Mahaffey, McLeod, Merrill, Miller, Mitchell, Moody-Lawrence, Moss, Mulvaney, J. H. Neal, J. M. Neal, Neilson, Ott, Owens, Parks, Perry, Phillips, Pinson, E. H. Pitts, M. A. Pitts, Rice, Rutherford, Sandifer, Scarborough, Scott, Sellers, Shoopman, Simrill, Skelton, D. C. Smith, F. N. Smith, G. M. Smith, G. R. Smith, J. E. Smith, J. R. Smith, W. D. Smith, Spires, Stavrinakis, Stewart, Talley, Taylor, Thompson, Toole, Umphlett, Vick, Viers, Walker, Weeks, Whipper, White, Whitmire, Williams, Witherspoon and Young: A HOUSE RESOLUTION TO RECOGNIZE AND HONOR MUNSON BUFORD FRANKLIN, OF RICHLAND COUNTY, UPON THE OCCASION OF HIS NINETIETH BIRTHDAY, AND TO WISH HIM MANY MORE YEARS OF HEALTH AND HAPPINESS.
The Resolution was adopted.
The roll call of the House of Representatives was taken resulting as follows:
Agnew Allen Anderson Anthony Bales Ballentine Bannister Battle Bedingfield Bowen Brady Branham Brantley Breeland G. Brown R. Brown Cato Chalk Clemmons Clyburn Cobb-Hunter Coleman Cooper Cotty Crawford Daning Dantzler Davenport Delleney Erickson Frye Funderburk Gambrell Gullick Hagood Haley Hamilton Hardwick Harrell Harrison Hart Harvin Haskins Hayes Herbkersman Hiott Hodges Hosey Howard Huggins Hutson Jefferson Kelly Kennedy Kirsh Knight Leach Limehouse Littlejohn Loftis Lowe Lucas Mack Mahaffey McLeod Miller Moss Mulvaney J. M. Neal Neilson Ott Owens Parks Perry Phillips Pinson E. H. Pitts Rice Sandifer Scarborough Scott Shoopman Simrill Skelton D. C. Smith F. N. Smith G. R. Smith J. R. Smith Spires Stavrinakis Stewart Talley Taylor Thompson Toole Umphlett Walker Weeks White Williams Witherspoon Young
I came in after the roll call and was present for the Session on Wednesday, April 23.
Terry Alexander Kenny Bingham Tracy Edge Douglas Jennings James Merrill Joseph Neal Todd Rutherford G. Murrell Smith Doug Smith William R. "Bill" Whitmire Jackson "Seth" Whipper Bakari Sellers William Bowers Harold Mitchell Jerry Govan Ted Vick
The SPEAKER granted Rep. BARFIELD a leave of absence for today and tomorrow due to medical reasons.
The SPEAKER granted Rep. BOWERS a temporary leave of absence due to medical reasons.
The SPEAKER granted Rep. MOODY-LAWRENCE a leave of absence for the day.
Announcement was made that Dr. Thomas Gibbons of Columbia was the Doctor of the Day for the General Assembly.
Reps. M. A. PITTS, PINSON and PARKS presented to the House the Cambridge Academy "Cougars", the 2008 South Carolina Independent Schools Association Inaugural State Bowling Champions, their coach and other school officials.
Reps. COTTY, WHITE, MILLER and PERRY presented to the House school officials from Waccamaw High School, Riverside Middle School, Aiken Elementary School and Lake Carolina Elementary School, the 2008 Carolina First Palmetto's Finest Winners.
In accordance with House Rule 5.2 below:
"5.2 Every bill before presentation shall have its title endorsed; every report, its title at length; every petition, memorial, or other paper, its prayer or substance; and, in every instance, the name of the member presenting any paper shall be endorsed and the papers shall be presented by the member to the Speaker at the desk. A member may add his name to a bill or resolution or a co-sponsor of a bill or resolution may remove his name at any time prior to the bill or resolution receiving passage on second reading. The member or co-sponsor shall notify the Clerk of the House in writing of his desire to have his name added or removed from the bill or resolution. The Clerk of the House shall print the member's or co-sponsor's written notification in the House Journal. The removal or addition of a name does not apply to a bill or resolution sponsored by a committee."
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 R. BROWN
Bill Number: H. 3975 (Word version)
Date: ADD:
04/23/08 BOWERS
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 WHIPPER
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 HERBKERSMAN
Bill Number: H. 4568 (Word version)
Date: ADD:
04/23/08 HERBKERSMAN
Bill Number: H. 4892 (Word version)
Date: ADD:
04/23/08 BRADY
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 EDGE
Bill Number: H. 4980 (Word version)
Date: ADD:
04/23/08 EDGE
Bill Number: H. 4953 (Word version)
Date: ADD:
04/23/08 BINGHAM
Bill Number: H. 4924 (Word version)
Date: ADD:
04/23/08 COBB-HUNTER
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 BINGHAM
Bill Number: H. 4593 (Word version)
Date: ADD:
04/23/08 HERBKERSMAN
Bill Number: H. 4815 (Word version)
Date: ADD:
04/23/08 SIMRILL
Bill Number: H. 4460 (Word version)
Date: REMOVE:
04/23/08 HASKINS
Bill Number: H. 4263 (Word version)
Date: REMOVE:
04/23/08 THOMPSON
Bill Number: H. 4460 (Word version)
Date: REMOVE:
04/23/08 NEILSON
The following Bills and Joint Resolutions were taken up, read the third time, and ordered sent to the Senate:
H. 4565 (Word version) -- Reps. Harrell, Scarborough, Merrill, Hagood and Limehouse: A JOINT RESOLUTION TO DIRECT THE SOUTH CAROLINA EMPLOYMENT SECURITY COMMISSION TO NAME THE CHARLESTON COUNTY EMPLOYMENT SECURITY OFFICE BUILDING ON LOCKWOOD BOULEVARD THE "J. GRAHAM ALTMAN BUILDING" AND TO PROVIDE APPROPRIATE SIGNAGE FOR THE BUILDING.
H. 4952 (Word version) -- Rep. M. A. Pitts: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 50-11-96 SO AS TO PROHIBIT THE INTRODUCTION OF A FERTILITY CONTROL AGENT OR CHEMICAL SUBSTANCE INTO WILDLIFE, TO AUTHORIZE EXCEPTIONS INCLUDING THOSE MADE FOR SPECIFIED PURPOSES UPON PERMIT OF THE DEPARTMENT, AND TO PROVIDE PENALTIES FOR VIOLATIONS.
H. 4340 (Word version) -- Reps. Cooper, Clyburn, Battle, Kirsh and Hosey: A BILL TO AMEND SECTION 8-23-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MEMBERSHIP, POWERS, AND DUTIES OF THE DEFERRED COMPENSATION COMMISSION, SO AS TO ADD THE CHIEF INVESTMENT OFFICER OF THE RETIREMENT SYSTEM INVESTMENT COMMISSION AS AN EX OFFICIO MEMBER OF THE DEFERRED COMPENSATION COMMISSION.
H. 3514 (Word version) -- Reps. Harrell, Toole, Pinson, Dantzler, Hayes, Leach, J. R. Smith, Witherspoon, Neilson and Bales: A BILL TO AMEND SECTION 11-35-310, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE CONSOLIDATED PROCUREMENT CODE, SO AS TO DELETE THE DEFINITION FOR "OFFICE"; AND TO AMEND SECTION 11-35-1524, RELATING TO VENDOR PREFERENCES, SO AS TO PROVIDE FOR PREFERENCES FOR END PRODUCTS FROM SOUTH CAROLINA AND FROM THE UNITED STATES AND FOR CONTRACTORS AND SUBCONTRACTORS WHO EMPLOY INDIVIDUALS DOMICILED IN SOUTH CAROLINA, TO DEFINE CERTAIN TERMS, PROVIDE FOR ELIGIBILITY REQUIREMENTS FOR THE PREFERENCES, PROVIDE FOR APPLICATION FOR THE PREFERENCES AND PENALTIES FOR FALSE APPLICATION, AND TO MAKE EXCEPTIONS TO THE PREFERENCES.
H. 4773 (Word version) -- Reps. W. D. Smith, Walker, Talley, Mahaffey, Moss, Anthony, Kelly, Littlejohn, Mitchell and Phillips: A JOINT RESOLUTION TO AUTHORIZE THE SOUTH CAROLINA EMPLOYMENT SECURITY COMMISSION TO EXPEND UP TO EIGHT MILLION DOLLARS OF THE FUNDS MADE AVAILABLE TO THE STATE UNDER SECTION 903 OF THE SOCIAL SECURITY ACT, AS AMENDED, FOR THE PURPOSE OF ERECTING AND FURNISHING A BUILDING FOR USE BY THE SOUTH CAROLINA EMPLOYMENT SECURITY COMMISSION IN SPARTANBURG COUNTY, FOR FURNISHINGS, INFORMATION TECHNOLOGY UPGRADES AND EQUIPMENT FOR THE GAFFNEY AND UNION WORKFORCE CENTERS, EXPANDING THE LANCASTER WORKFORCE CENTER, IMPROVING THE SENECA WORKFORCE CENTER PARKING LOT AUTOMATING THE TRADE READJUSTMENT ALLOWANCES PAYMENT SYSTEM, DEVELOPING AN AUTOMATED DISASTER UNEMPLOYMENT ASSISTANCE PAYMENT SYSTEM, PROVIDING COMPUTER AND INFORMATION TECHNOLOGY UPGRADES FOR EMPLOYMENT AND TRAINING AND ADMINISTRATIVE DIVISIONS, AND PROVIDING ADMINISTRATIVE FUNDING FOR THE UNEMPLOYMENT COMPENSATION PROGRAM.
Rep. COOPER moved to adjourn debate upon the following Bill until Tuesday, April 29, which was adopted:
H. 4950 (Word version) -- Rep. Cooper: A BILL TO AMEND TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAXATION, SO AS TO MAKE MISCELLANEOUS CHANGES.
The following Bill was taken up:
H. 4263 (Word version) -- Reps. Rutherford and Vick: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-2700 SO AS TO DEFINE, SPECIFICALLY AND WITH EXAMPLES AND EXCLUSIONS, "AN AMUSEMENT REDEMPTION MACHINE", AND TO PROVIDE FOR CRIMINAL PENALTIES FOR REWARDING PLAYERS WITH ITEMS OTHER THAN FREE REPLAYS OR NONCASH MERCHANDISE.
The Judiciary Committee proposed the following Amendment No. 1 (Doc Name COUNCIL\AGM\19197MM08):
Amend the bill, as and if amended, Section 12-21-2700(C) as found in SECTION 1, beginning on page 2, line 35, and ending on page 3, line 19, by deleting subsection (C) in its entirety.
Renumber sections to conform.
Amend title to conform.
Rep. HARRISON explained the amendment.
Rep. SIMRILL moved to continue the Bill.
Rep. SIMRILL demanded the yeas and nays which were taken, resulting as follows:
Those who voted in the affirmative are:
Agnew Allen Anderson Anthony Bales Ballentine Bannister Battle Bedingfield Bingham Bowen Brady Branham G. Brown Cato Chalk Clemmons Cobb-Hunter Coleman Cotty Crawford Daning Dantzler Davenport Delleney Edge Erickson Frye Funderburk Gambrell Haley Hamilton Hardwick Harrell Harrison Haskins Hayes Herbkersman Hiott Huggins Hutson Jefferson Kelly Kennedy Kirsh Knight Leach Limehouse Littlejohn Loftis Lowe Lucas Mahaffey McLeod Merrill Miller Mitchell Moss Mulvaney J. M. Neal Neilson Ott Owens Parks Perry Phillips Pinson E. H. Pitts Rice Sandifer Scarborough Shoopman Simrill Skelton D. C. Smith F. N. Smith G. M. Smith G. R. Smith J. R. Smith W. D. Smith Spires Stewart Talley Taylor Thompson Toole Umphlett Walker Weeks White Williams Witherspoon Young
Those who voted in the negative are:
Brantley R. Brown Hodges Hosey Howard Mack J. H. Neal Rutherford Whipper
So, the Bill was continued.
I was temporarily out of the Chamber during the vote to continue debate on H. 4263. If I had been present, it was my intention to vote in favor of the motion and effectively defeat the Bill.
Rep. Carl Gullick
Rep. HAGOOD moved to adjourn debate upon the following Bill until Wednesday, April 30, which was adopted:
H. 4921 (Word version) -- Reps. Moss, M. A. Pitts, Lowe, Phillips and Pinson: A BILL TO AMEND SECTION 47-1-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS IN REGARD TO CRUELTY TO ANIMALS, SO AS TO REVISE THE DEFINITION OF "ANIMAL".
The following Bill was taken up, read the second time, and ordered to a third reading:
H. 4833 (Word version) -- Reps. Cooper, Funderburk, Loftis, Hodges and Hutson: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-10-400 SO AS TO ENACT THE "SOUTH CAROLINA FARM TO SCHOOL PROGRAM ACT" TO PROVIDE FOR THE CREATION OF THE SOUTH CAROLINA FARM TO SCHOOL PROGRAM, TO PROVIDE FOR THE DUTIES OF ITS DIRECTOR, AND TO ESTABLISH A WEB SITE DEDICATED TO PROGRAM INITIATIVES.
Rep. FRYE explained the Bill.
The following Bill was taken up:
H. 4337 (Word version) -- Reps. R. Brown, Clyburn, Knight, Bedingfield, Toole and Hodges: A BILL TO AMEND SECTION 48-14-120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO STORMWATER RUNOFF FEES, SO AS TO SPECIFICALLY EXEMPT FARM LAND, FOREST LAND, AND UNDEVELOPED LAND FROM SUCH FEES.
The Agriculture, Natural Resources and Environmental Affairs Committee proposed the following Amendment No. 1 (Doc Name COUNCIL\GJK\20660SD08):
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. Section 6-1-330 of the 1976 Code is amended by adding a new subsection (D) to read:
"(D) Agricultural lands, forest lands, and undeveloped lands are exempt from any fee imposed by a local governing body for a stormwater, sediment, or erosion control program."
SECTION 2. This act takes effect upon approval by the Governor./
Renumber sections to conform.
Amend title to conform.
Rep. FRYE explained the amendment.
Reps. G. R. SMITH, HUTSON, ANTHONY, D. C. SMITH, PERRY, DAVENPORT, HARDWICK and J. R. SMITH requested debate on the Bill.
Rep. COOPER moved to adjourn debate upon the following Bill until Thursday, April 24, which was adopted:
H. 4815 (Word version) -- Reps. Harrell, Merrill, Thompson, Brady, Stavrinakis, Haley, Ballentine, Cato, Cooper, Delleney, Harrison, Limehouse, Sandifer, Scarborough, Shoopman, Taylor, Viers, Walker, Young, Mahaffey, Neilson, Bales, R. Brown, Herbkersman, Edge, Bingham, Simrill and Whipper: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 64 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT OF 2008", REVISING AND UPDATING TAX INCENTIVES FOR MOTION PICTURE PRODUCTIONS IN THIS STATE BY ADDING AND MODERNIZING DEFINITIONS, MAKING TECHNICAL CORRECTIONS, ELIMINATING THE REBATE OF STATE AND LOCAL SALES TAXES PROVIDED UNDER FORMER LAW, PROVIDING FOR THE CARRY FORWARD OF REBATE FUNDS TO AVOID MULTIPLE APPLICATIONS, CLARIFYING THE WAGE INCENTIVE AND RESIDENT HIRING BONUS, ESTABLISHING A FIVE-YEAR APPRENTICESHIP PROGRAM, INCREASING THE NUMBER OF DAYS STATE PROPERTY MAY BE USED WITHOUT FEE FROM SEVEN TO TEN DAYS, AND PROVIDING ADDITIONAL REQUIREMENTS FOR FILM CREDITS FOR THIS STATE; AND TO REPEAL CHAPTER 62 OF TITLE 12 RELATING TO THE SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT.
The following Bill was taken up:
H. 4953 (Word version) -- Reps. Cooper, Harrell and Bingham: A BILL TO AMEND TITLE 59, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EDUCATION, BY ADDING CHAPTER 151 SO AS TO ESTABLISH THE SOUTH CAROLINA LIGHTRAIL CONSORTIUM, TO PROVIDE FOR THE GOVERNANCE OF THE CONSORTIUM, AND FOR ITS FUNDING, DUTIES, AND POWERS.
The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name COUNCIL\GJK\20655SD08), which was adopted:
Amend the bill, as and if amended, by striking subsection (B) of Section 59-151-115 of the 1976 Code, as contained in SECTION 1 and inserting:
/ (B) Prior to allowing any private organization or entity access to the network, the board must adopt guidelines and procedures which, at a minimum, ensure that:
(1) access to the network is limited to specified employees of these private organizations or entities who have direct involvement in one or more formal documented partnerships that meet the requirements of Section 59-151-110(C);
(2) these employees cease to have access to the network once they are no longer directly involved in such a formal documented partnership;
(3) the access to the network does not compete with the commercial communications or information offerings of private sector participants; and
(4) any South Carolina commercial entity has a separate commodity internet connection for its routine operations. /
Amend the bill further, as and if amended, by striking Section 59-151-140(B)(4) of the 1976 Code, as contained in SECTION 1, and inserting:
/ (4) review the operations of the South Carolina LightRail annually to ensure relevance, to affirm the commitments of the participating institutions, and to confirm continued compliance with the provisions of Section 59-151-115. /
Amend the bill further, as and if amended, by striking subsection (B) of Section 59-151-150 of the 1976 Code, as contained in SECTION 1 and inserting:
/ (B) The LightRail Consortium shall manage its own funding provided to it by the member institutions, based on a budget prepared and administered by the chairman of the board, and recommended by the board. The consortium funding appropriated to a particular member institution must be administered individually by that institution, except in those instances when consortium actions, services, or activities require joint budget action. Sufficient annual funding to meet the strategic and operational needs of South Carolina LightRail Consortium is the joint and co-equal responsibility of the member institutions, and the responsibility of each member institution to provide such funding must be determined annually by the board upon agreement of the institutions concerned. /
Amend the bill further, as and if amended by striking subsection (A) of Section 59-151-170 of the 1976 Code, as contained in SECTION 1, and inserting:
/ (A) By unanimous vote, the three charter member institutions of the consortium shall create other categories of membership and include other institutions or organizations as consortium members, consistent with the mission and goals of the consortium. /
Amend the bill further, as and if amended, by striking Section 59-151-180 of the 1976 Code, as contained in SECTION 1, and inserting:
/ Section 59-151-180. The South Carolina LightRail Consortium is considered a public body and as such is subject to all provisions of state law, including the Freedom of Information Act and state procurement requirements but is exempt from the planning, oversight, and project management regulations of the State Chief Information Officer. Procurement certification limits granted by the State Budget and Control Board are equivalent to the highest limit approved for any of the three charter member institutions. The board of the LightRail Consortium each year by February first shall submit to the chairman of the House Ways and Means Committee and the chairman of the Senate Finance Committee a report specifically identifying each entity with access to the network, the number of persons within each such entity with access to the network and a brief description of the formal documented partnership in which the persons are involved, and any payment, including without limitations, in-kind payment, that each such organization and entity is making for access to the network./
Amend the bill further, as and if amended, by striking Section 59-151-190 of the 1976 Code, as contained in SECTION 1, and inserting:
/ Section 59-151-190. Upon unanimous vote of the board, the provisions of this chapter may be administratively supplemented by written agreement of all member institutions to reflect global capabilities and opportunities, state-wide and institutional goals and resources, and annual assessment results. No such supplementation may be inconsistent with any of the provisions of this chapter. /
Renumber sections to conform.
Amend title to conform.
Rep. BINGHAM explained the amendment.
The amendment was then adopted.
Rep. BINGHAM explained the Bill.
The Bill, as amended, was read the second time and ordered to third reading.
The following Bill was taken up:
H. 4887 (Word version) -- Reps. Kirsh and Cotty: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-54-52 AND 12-54-53 SO AS TO PROVIDE THAT, FOR PURPOSES OF TAXES ADMINISTERED BY THE DEPARTMENT OF REVENUE, INTERNAL REVENUE CODE SECTIONS 6694 AND 6695, RESPECTIVELY, ARE ADOPTED; AND TO AMEND SECTION 12-6-50, AS AMENDED, RELATING TO IRC SECTIONS ADOPTED BY THIS STATE, SO AS TO CONFORM TO THOSE ADDITIONS; TO AMEND SECTION 4-9-195, AS AMENDED, RELATING TO SPECIAL PROPERTY TAX ASSESSMENTS GRANTED TO CERTAIN PROPERTY, SO AS TO FURTHER PROVIDE FOR CERTIFICATION OF LOW AND MODERATE INCOME RENTAL PROPERTY THAT DOES OR DOES NOT QUALIFY FOR A HISTORICAL DESIGNATION; TO AMEND SECTION 11-35-5230, AS AMENDED, RELATING TO REGULATIONS FOR NEGOTIATIONS WITH STATE MINORITY FIRMS, SO AS TO CHANGE STATUTORY REFERENCES FROM "MINORITY FIRMS" TO "SOCIALLY AND ECONOMICALLY DISADVANTAGED SMALL BUSINESSES", AND TO CHANGE THE DELINEATION OF THE TEN-YEAR PERIOD FOR WHICH THE SUBJECT TAX CREDIT MAY BE CLAIMED; TO AMEND SECTION 11-45-55, AS AMENDED, RELATING TO TAX CREDIT CERTIFICATES IN CONNECTION WITH THE VENTURE CAPITAL INVESTMENT ACT, SO AS TO PROVIDE FOR THE EXCHANGE OF INFORMATION AMONG CERTAIN DEPARTMENTS AND THEIR EMPLOYEES AND AGENTS; TO AMEND SECTION 12-2-20, AS AMENDED, RELATING TO THE DEFINITIONS OF "PERSON" AND "INDIVIDUAL" FOR PURPOSES OF TAXES ADMINISTERED BY THE DEPARTMENT OF REVENUE, SO AS TO CLARIFY THE MEANING OF "PERSON"; TO AMEND SECTION 12-6-590, AS AMENDED, RELATING TO TREATMENT OF "S" CORPORATIONS FOR TAX PURPOSES, SO AS TO INCLUDE ADDITIONAL REFERENCES TO THE INTERNAL REVENUE CODE FOR SIMILAR STATE TREATMENT; TO AMEND SECTION 12-6-2250, AS AMENDED, RELATING TO THE APPORTIONMENT OF INCOME DERIVED BY A TAXPAYER TO THE TAXPAYER'S CONDUCT OF BUSINESS IN THIS STATE, SO AS TO CHANGE THE WORD "ALLOCATED" TO "APPORTIONED"; TO AMEND SECTION 12-6-3360, AS AMENDED, RELATING TO THE JOB TAX CREDIT AGAINST THE STATE INCOME TAX, SO AS TO DELETE A REFERENCE TO GENERAL CONTRACTORS IN CONNECTION WITH THE TERM "CORPORATE OFFICE"; TO AMEND SECTION 12-6-3376, RELATING TO A CREDIT AGAINST THE STATE INCOME TAX FOR THE PURCHASE OR LEASE OF A PLUG-IN HYBRID VEHICLE, SO AS TO REQUIRE THAT THE CREDIT BE THE FIRST CLAIMED FOR THAT VEHICLE, TO PROVIDE FOR REGULATIONS PROMULGATED BY THE STATE ENERGY OFFICE, TO FURTHER PROVIDE FOR CLAIMING THE CAPPED CREDIT, AND TO PROVIDE FOR THE EFFECT OF A REPEAL OF THE CAPS ON THE CREDIT; TO AMEND SECTION 12-6-3377, RELATING TO THE ALTERNATIVE MOTOR VEHICLE FUEL CREDIT AGAINST THE STATE INCOME TAX, SO AS TO FURTHER PROVIDE FOR THE CALCULATION OF THE CREDIT FOR BUSINESS USE AND TO DELETE A PROVISION DEEMING THE FEDERAL TAX TREATMENT OF THE ALTERNATIVE FUEL CREDIT TO BE PERMANENT; TO AMEND SECTION 12-6-3535, AS AMENDED, RELATING TO A CREDIT AGAINST THE STATE INCOME TAX FOR REHABILITATION OF A HISTORIC STRUCTURE, SO AS TO INCLUDE A CREDIT AGAINST THE CORPORATE LICENSE FEES; TO AMEND SECTION 12-6-3585, AS AMENDED, RELATING TO THE INDUSTRY PARTNERSHIP FUND CREDIT AGAINST STATE TAXES, SO AS TO ALLOW THE CREDIT TO BE USED AGAINST THE TAXPAYER'S APPLICABLE STATE INCOME TAX, BANK TAX, INSURANCE PREMIUM TAX, OR LICENSE FEE LIABILITY; TO AMEND SECTION 12-6-3587, AS AMENDED, RELATING TO THE CREDIT AGAINST STATE INCOME TAX FOR THE PURCHASE AND INSTALLATION OF A SOLAR ENERGY SYSTEM, SO AS TO PROVIDE THAT THE CREDIT IS AVAILABLE FOR A BUILDING, OR BUILDINGS ON A SINGLE SITE, THAT THE CREDIT BE CLAIMED IN THE TAX YEAR THE INSTALLATION IS COMPLETED, AND THAT THE STATE ENERGY OFFICE PRESCRIBE CERTIFICATION REQUIREMENTS; TO AMEND SECTION 12-6-3630, RELATING TO A CREDIT AGAINST CERTAIN STATE TAXES FOR A CONTRIBUTION TO THE SOUTH CAROLINA HYDROGEN INFRASTRUCTURE DEVELOPMENT FUND, SO AS TO FURTHER PROVIDE FOR CLAIMING THE CREDIT; TO AMEND SECTION 12-6-5060, AS AMENDED, RELATING TO THE DESIGNATION OF CHARITABLE CONTRIBUTIONS ON THE STATE INCOME TAX RETURN, SO AS TO CHANGE AN ORGANIZATION'S NAME FROM "THE GIFT OF LIFE TRUST FUND OF SOUTH CAROLINA" TO "DONATE LIFE SOUTH CAROLINA"; TO AMEND SECTION 12-8-1530, RELATING TO WITHHOLDING AND REPORTING TAXES ON INCOME, SO AS TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ALLOW A TAXPAYER TO WITHHOLD AND REPORT TAXES ANNUALLY ON INCOME FROM CERTAIN ACTIVITIES; TO AMEND SECTION 12-10-80, AS AMENDED, RELATING TO THE JOB DEVELOPMENT CREDIT IN CONNECTION WITH THE ENTERPRISE ZONE ACT OF 1995, SO AS TO PROVIDE FOR THE TREATMENT OF A RETURN OF AN OVERPAYMENT OF WITHHOLDING RESULTING FROM CLAIMING THE CREDITS; TO AMEND SECTION 12-20-100, RELATING TO LICENSE TAX ON UTILITIES BASED ON PROPERTY VALUE AND GROSS RECEIPTS, SO AS TO DELETE A REFERENCE TO THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-20-105, AS AMENDED, RELATING TO CREDITS AGAINST ITS LICENSE TAX LIABILITY FOR A COMPANY WHO PAYS CASH FOR INFRASTRUCTURE FOR AN ELIGIBLE PRODUCT, SO AS TO PROVIDE FOR THE CONTINUATION OF ELIGIBILITY FOR THE CREDIT UNDER CERTAIN CIRCUMSTANCES FOR A COMPANY THAT CONTRIBUTES THE CASH TO A COUNTY OR POLITICAL SUBDIVISION FOR AN ELIGIBLE PRODUCT EVEN IF THE PROJECT IS DISPOSED OF OR REMAINS UNCOMPLETED; TO AMEND SECTION 12-36-910, AS AMENDED, RELATING TO THE STATE SALES TAX, SO AS TO DELETE A REDUNDANCY; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE STATE'S SALES TAX, SO AS TO SPECIFY NOTIFICATION REQUIREMENTS FOR CLAIMING THE EXEMPTION ON THE CONSTRUCTION MATERIALS USED IN CERTAIN SINGLE MANUFACTURING AND DISTRIBUTION FACILITIES AND TO PROVIDE FOR ASSESSMENT OF ANY TAX DUE, TO SPECIFY THAT THE EXEMPTION IN CONNECTION WITH THE SALE OF CURRENCY APPLIES TO CURRENCY THAT IS LEGAL TENDER, AND TO CLARIFY THE EXEMPTION AS TO DURABLE MEDICAL EQUIPMENT AND RELATED SUPPLIES; TO AMEND SECTION 12-37-90, RELATING TO RESPONSIBILITIES AND DUTIES OF ASSESSORS, SO AS TO DISALLOW THE ALTERATION OF AN ASSESSMENT BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTIES EXEMPTED FROM THE ASSESSMENT OF PROPERTY TAXES, SO AS TO CORRECT A CROSS-REFERENCE AND TO MAKE A DEFINITIONAL CHANGE FOR "FULL-TIME" JOB; TO AMEND SECTION 12-44-30, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, SO AS TO MODIFY A CROSS-REFERENCE IN THE DEFINITION OF "SPONSOR"; TO AMEND SECTION 12-54-85, AS AMENDED, RELATING TO TIME LIMITATION FOR ASSESSMENT OF TAXES OR FEES BY THE DEPARTMENT OF REVENUE, SO AS TO PROVIDE FOR THE INSTANCE OF A TAXPAYER LACKING A VALID BUSINESS PURPOSE; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO DISCLOSURE OF RECORDS AND REPORTS BY AGENTS OF THE DEPARTMENT OF REVENUE, SO AS TO PROVIDE THAT THE DISCLOSURE BE WILFUL FOR CRIMINAL PENALTIES AND TERMINATION TO ATTACH AND SO AS TO CITE THE AGENTS AND EMPLOYEES OF SEVERAL AGENCIES; TO AMEND SECTION 12-54-250, AS AMENDED, RELATING TO PAYMENT TO THE DEPARTMENT OF REVENUE IN READILY AVAILABLE FUNDS, SO AS TO REQUIRE THE PAYMENT OF A PERSON OWING FIFTEEN THOUSAND DOLLARS OR MORE OR A WITHHOLDING AGENT MAKING AT LEAST TWENTY-FOUR PAYMENTS A YEAR, TO PROVIDE FOR EXEMPTIONS BY THE DEPARTMENT, AND TO REQUIRE ELECTRONIC FILING OF THE ACCOMPANYING RETURNS; TO AMEND SECTION 12-60-20, AS AMENDED, RELATING TO THE GENERAL ASSEMBLY'S INTENT IN CONNECTION WITH A DISPUTE INTERPRETED AND CONSTRUED PURSUANT TO THE SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO CLARIFY CERTAIN LANGUAGE; TO AMEND SECTION 12-60-510, AS AMENDED, RELATING TO EXHAUSTION OF REMEDIES BEFORE REQUESTING A HEARING BEFORE THE ADMINISTRATIVE LAW COURT IN CONNECTION WITH THE REVENUE PROCEDURES ACT, SO AS TO DISALLOW THE REMOVAL OF AN ASSESSMENT AGAINST A DEFAULTING TAXPAYER BY THE COURT; TO AMEND SECTION 12-63-20, RELATING TO THE ENERGY FREEDOM AND RURAL DEVELOPMENT ACT, SO AS TO DEFINE "BIODIESEL" FOR THAT PURPOSE AND TO REFERENCE THE DATE OF PURCHASE OF THE VEHICLE OR THE CONVERSION EQUIPMENT FOR PURPOSES OF CLAIMING A REBATE AGAINST THE SALES TAX; TO AMEND SECTION 44-43-1360, AS AMENDED, RELATING TO THE CHANGE FROM "GIFT OF LIFE TRUST FUND" TO "DONATE LIFE SOUTH CAROLINA", SO AS TO CORRECT A CROSS-REFERENCE; TO AMEND SECTION 46-3-260, RELATING TO THE ESTABLISHMENT OF THE SOUTH CAROLINA RENEWABLE ENERGY INFRASTRUCTURE DEVELOPMENT FUND, SO AS TO PROVIDE FOR ADMINISTRATION OF THE FUND BY THE DEPARTMENT OF AGRICULTURE IN COORDINATION WITH THE STATE ENERGY OFFICE; TO ADD CHAPTER 64 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT", PROVIDING FOR DEFINITIONS OF "TEXTILE MILL", "TEXTILE MILL SITE", AND "NOTICE OF INTENT TO REHABILITATE", AND AN ENHANCED DEFINITION OF "REHABILITATION EXPENSES"; FOR TAX CREDITS AGAINST LOCAL PROPERTY TAXES OR STATE INCOME TAX AND CORPORATE LICENSE TAX, IN ADDITION TO THE TAX CREDIT FOR EXPENSES INCURRED IN THE REHABILITATION OF A HISTORIC STRUCTURE; FOR THE AMOUNT OF THE CREDITS AND PROCESSES FOR CLAIMING THEM INCLUDING REQUIREMENT OF FILING A NOTICE OF INTENT TO REHABILITATE; TO REPEAL CHAPTER 32 OF TITLE 6 RELATING TO THE SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT; TO ADD CHAPTER 66 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA RETAIL FACILITY REVITALIZATION ACT", PROVIDING FOR DEFINITIONS OF "RETAIL FACILITY", "RETAIL FACILITY SITE", AND "NOTICE OF INTENT TO REHABILITATE", AND AN ENHANCED DEFINITION OF "REHABILITATION EXPENSES"; FOR TAX CREDITS AGAINST LOCAL PROPERTY TAXES OR STATE INCOME TAX AND CORPORATE LICENSE TAX, IN ADDITION TO THE TAX CREDIT FOR EXPENSES INCURRED IN THE REHABILITATION OF A HISTORIC STRUCTURE; FOR THE AMOUNT OF THE CREDITS AND PROCESSES FOR CLAIMING THEM INCLUDING REQUIREMENT OF FILING A NOTICE OF INTENT TO REHABILITATE; TO REPEAL CHAPTER 34 OF TITLE 6 RELATING TO THE SOUTH CAROLINA RETAIL FACILITY REVITALIZATION ACT; TO ADD CHAPTER 68 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT OF 2008", REVISING AND UPDATING TAX INCENTIVES FOR MOTION PICTURE PRODUCTIONS IN THIS STATE BY ADDING AND MODERNIZING DEFINITIONS, MAKING TECHNICAL CORRECTIONS, ELIMINATING THE REBATE OF STATE AND LOCAL SALES TAXES PROVIDED UNDER FORMER LAW, PROVIDING FOR THE CARRY FORWARD OF REBATE FUNDS TO AVOID MULTIPLE APPLICATIONS, CLARIFYING THE WAGE INCENTIVE AND RESIDENT HIRING BONUS, ESTABLISHING A FIVE-YEAR APPRENTICESHIP PROGRAM, INCREASING THE NUMBER OF DAYS STATE PROPERTY MAY BE USED WITHOUT FEE FROM SEVEN TO TEN DAYS, AND PROVIDING ADDITIONAL REQUIREMENTS FOR FILM CREDITS FOR THIS STATE; TO REPEAL CHAPTER 62 OF TITLE 12 RELATING TO THE SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT; TO EXEMPT FROM THE ADMISSIONS LICENSE TAX FOR THE FIVE YEARS BEGINNING JULY 1, 2008, ALL PAID ADMISSIONS TO A MOTORSPORTS ENTERTAINMENT COMPLEX AND TO DEFINE MOTORSPORTS ENTERTAINMENT COMPLEX; TO AMEND SECTIONS 4-12-30 AND 4-29-67, BOTH AS AMENDED, RELATING TO FEES IN LIEU OF PROPERTY TAXES, SO AS TO PROVIDE FOR THE TREATMENT OF REPLACEMENT PROPERTY, TO REVISE FEE FILING REQUIREMENTS AND PROVIDE A CIVIL PENALTY FOR VIOLATIONS, TO PROVIDE FURTHER FOR PROPERTY ELIGIBLE FOR THE FEE; TO AMEND SECTION 12-6-3410, AS AMENDED, RELATING TO THE CORPORATE HEADQUARTERS INCOME TAX CREDIT, SO AS TO REVISE DEFINITIONS RELATING TO ENTITIES ELIGIBLE FOR THE CREDIT; TO AMEND SECTIONS 12-44-30, 12-44-50, 12-44-60, 12-44-90, AND 12-44-110, ALL AS AMENDED, RELATING TO DEFINITIONS, FEE AGREEMENTS, REPLACEMENT PROPERTY, FILING OF RETURNS AND PAYMENTS, AND PROPERTY INELIGIBLE FOR FEES IN LIEU OF TAX AND EXCEPTIONS THERETO, FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT OF 1997, SO AS TO PROVIDE THAT THE BENEFITS OF TAX EXEMPTIONS AND THE FEE AGREEMENT ENDS AFTER THE TERMINATION DATE, TO PROVIDE FOR THE TREATMENT OF REPLACEMENT PROPERTY, TO REVISE FEE FILING REQUIREMENTS AND PROVIDE A CIVIL PENALTY FOR VIOLATIONS, AND TO PROVIDE FURTHER FOR PROPERTY ELIGIBLE FOR THE FEE; TO AMEND SECTION 12-6-3600, AS AMENDED, RELATING TO A TAX CREDIT FOR ETHANOL AND BIODIESEL PRODUCTION FACILITIES, SECTION 12-6-3610, AS AMENDED, RELATING TO A TAX CREDIT FOR THE USE OF PROPERTY IN CONNECTION WITH DISTRIBUTION OR DISPENSING OF RENEWABLE FUEL, SECTION 12-6-3620, AS AMENDED, RELATING TO A TAX CREDIT FOR THE PURCHASE AND INSTALLATION OF EQUIPMENT TO PRODUCE ENERGY FROM BIOMASS RESOURCES, AND SECTION 12-6-3631, RELATING TO A TAX CREDIT FOR BIODIESEL RESEARCH AND DEVELOPMENT EXPENDITURES, ALL SO AS TO PROVIDE FOR THE QUALIFICATION FOR THE CREDITS, THE PROCESSES FOR CLAIMING THE CREDITS FOR THE PREVIOUS CALENDAR YEAR, CLARIFICATION AND DEFINITION OF ADDITIONAL TERMS, AND EFFECTS OF REPEALS OF THE CREDIT CAPS, AND TO DELETE THE CAP ON THE CREDIT IN CONNECTION WITH DISTRIBUTION AND DISPENSING OF RENEWABLE FUEL; TO AMEND SECTION 12-14-80, AS AMENDED, RELATING TO THE ECONOMIC IMPACT ZONE TAX CREDIT, SO AS TO RESTATE THE CREDIT AS AN INVESTMENT TAX CREDIT, PROVIDE THAT THE CREDIT IS AVAILABLE FOR THE PLACEMENT IN SERVICE OF CERTAIN QUALIFIED EQUIPMENT AND A COMMITMENT TO THE REQUIRED CAPITAL INVESTMENT, PROVIDE FOR QUALIFICATIONS FOR AND LIMITATIONS ON THE CREDIT, AND TO PROVIDE FOR THE PROCESS FOR CLAIMING THE CREDIT; TO AMEND SECTION 12-28-110, AS AMENDED, RELATING TO DEFINITIONS IN CONNECTION WITH MOTOR FUELS SUBJECT TO USER FEES, SO AS TO ADD FUEL GRADE ETHANOL; TO AMEND SECTION 12-28-310, AS AMENDED, RELATING TO IMPOSITION OF THE USER FEE ON MOTOR FUELS, SO AS TO INCLUDE FUEL GRADE ETHANOL; TO AMEND SECTION 12-28-710, RELATING TO EXEMPTION FROM THE USER FEE ON MOTOR FUEL, SO AS TO EXCLUDE THE EXEMPTION FOR KEROSENE AND DIESEL FUEL WHEN THEY ARE USED TO PROPEL A VEHICLE ON THE HIGHWAY; TO AMEND SECTION 12-28-790, AS AMENDED, RELATING TO REFUND CLAIMS, SO AS TO FURTHER PROVIDE FOR THE CLAIM PROCESS; TO AMEND SECTION 12-28-905, AS AMENDED, RELATING TO THE USER FEE ON FUELS IMPORTED TO THIS STATE, SO AS TO DELETE REFERENCES TO FUEL IMPORTED BY A LICENSED OCCASIONAL IMPORTER AND MAKE TECHNICAL CHANGES; TO AMEND SECTION 12-28-925, AS AMENDED, RELATING TO COLLECTION OF THE USER FEE BY CERTAIN SELLERS, SO AS TO DELETE REFERENCE TO A BONDED IMPORTER; TO AMEND SECTION 12-28-975, AS AMENDED, RELATING TO DIVERSION OF MOTOR FUEL SUBJECT TO THE USER FEE, SO AS TO PROVIDE TIME REQUIREMENTS FOR A LICENSED OR UNLICENSED IMPORTER FOR NOTIFYING THE STATE OF THE DIVERSION AND PAYING THE FEE TO THE STATE, TO DELETE REFERENCES TO REGULATIONS ESTABLISHING THOSE REQUIREMENTS FOR LICENSED IMPORTERS, AND TO DELETE PROVISIONS FOR SUPPLIERS TO ASSUME THE LIABILITY OF IMPORTERS OR CLAIMS OF EXPORTERS; TO AMEND SECTION 12-28-990, AS AMENDED, RELATING TO LIABILITY OF CERTAIN VENDORS OF MOTOR FUELS SUBJECT TO THE USER FEE FOR THE UNPAID FEE, SO AS TO PROVIDE FOR PAYMENT OF THE FEE; TO AMEND SECTION 12-28-1125, AS AMENDED, RELATING TO IMPORTERS' LICENSES, SO AS TO DELETE REFERENCE TO AN OCCASIONAL IMPORTER'S LICENSE AND TO REDUCE THE FEE FOR A BONDED IMPORTER'S LICENSE; TO AMEND SECTION 12-28-1130, AS AMENDED, RELATING TO TANK WAGON IMPORTERS OF MOTOR FUEL, SO AS TO DELETE THE EXEMPTION FOR AN IMPORTER OTHERWISE LICENSED AS AN IMPORTER; TO AMEND SECTION 12-28-1139, AS AMENDED, RELATING TO LICENSING OF PERSONS LIABLE FOR THE USER FEE, SO AS TO PROVIDE FOR A BLENDER/VENDOR LICENSE AND A MANUFACTURER'S LICENSE; TO AMEND SECTION 12-28-1155, AS AMENDED, RELATING TO BONDING OF SUPPLIERS OF MOTOR FUEL SUBJECT TO THE USER FEE, SO AS TO EXEMPT CERTAIN VENDORS AND MANUFACTURERS FROM THE BONDING REQUIREMENT; TO AMEND SECTION 12-28-1300, AS AMENDED, RELATING TO REPORTING REQUIREMENTS, SO AS TO DELETE REFERENCE TO A CUSTOMER'S USER FEE LIABILITY; TO AMEND SECTION 12-28-1310, AS AMENDED, RELATING TO VERIFIED STATEMENTS FILED BY LICENSED BONDED IMPORTERS, SO AS TO FURTHER PROVIDE FOR THE INFORMATION REQUIRED; TO AMEND SECTION 12-28-1370, AS AMENDED, RELATING TO A TRANSPORTER OF MOTOR FUEL, SO AS TO MAKE A TECHNICAL CHANGE; TO AMEND SECTION 12-28-1390, AS AMENDED, RELATING TO A VENDOR OF FUELS NOT SUBJECT TO THE USER FEE, AND TO ADD SECTIONS 12-28-1396 AND 12-28-1397, ALL SO AS TO PROVIDE FOR THE TIME REQUIREMENTS FOR REPORTING AND PAYING THE USER FEE; TO AMEND SECTIONS 12-28-1535, 12-28-1540, 12-28-1545, 12-28-1720, AND 12-28-1730, ALL AS AMENDED, AND ALL RELATING TO RESTRICTIONS ON SELLING, USING, DELIVERING, STORING, OR IMPORTING MOTOR FUELS SUBJECT TO THE USER FEE, ALL SO AS TO PROVIDE FOR CIVIL PENALTIES AND TO DELETE CRIMINAL PENALTIES EXCEPT AS TO NONPAYMENT OF THE USER FEE OVER TO THE STATE; TO REPEAL SECTION 12-28-1305 RELATING TO THE LICENSED OCCASIONAL IMPORTER; TO ADD SECTION 12-59-85 SO AS TO PROVIDE THAT A FORFEITED LAND COMMISSION MAY REFUSE TO ACCEPT TITLE TO PROPERTY BID ON BY THE COUNTY AUDITOR; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY EXEMPTED FROM TAXATION IN THIS STATE, SO AS TO EXEMPT A MOBILE HOME WORTH LESS THAN TWO THOUSAND FIVE HUNDRED DOLLARS; TO AMEND SECTION 12-37-714, AS AMENDED, RELATING TO PROPERTY TAXATION OF A BOAT FOR THE TIME PERIOD IN WHICH IT IS LOCATED IN THIS STATE, SO AS TO REVISE THE TIME PERIODS; TO AMEND SECTION 12-37-2725, AS AMENDED, RELATING TO REGISTRATION OF A LICENSED VEHICLE IN ANOTHER STATE, SO AS TO PROVIDE FOR A RECEIPT FORM TO SUBSTITUTE FOR RETURN OF THE LICENSE PLATE AND REGISTRATION CERTIFICATE TO THIS STATE; TO AMEND SECTION 12-39-220, RELATING TO ASSESSMENT OF REAL ESTATE OMITTED FROM A DUPLICATE OR RETURN, SO AS TO INCLUDE PERSONAL PROPERTY; TO AMEND SECTION 12-51-50, AS AMENDED, RELATING TO SALE OF PROPERTY AT A TAX SALE, SO AS TO PROVIDE THAT THE SALE OCCUR ON AN ADVERTISED DATE AND TO DELETE THE REQUIREMENT OF REGULAR HOURS; TO AMEND SECTION 12-51-70, RELATING TO A DEFAULTING BIDDER IN A TAX SALE, SO AS TO INCREASE HIS LIABILITY FROM THREE HUNDRED TO ONE THOUSAND DOLLARS; TO AMEND SECTION 12-54-85, AS AMENDED, RELATING TO COLLECTION AND ENFORCEMENT OF TAXES, SO AS TO PROVIDE FOR A TIME LIMITATION FOR ASSESSMENT OF TAXES OR FEES FOR PROPERTY OMITTED FROM A DUPLICATE OR RETURN; TO AMEND SECTION 61-6-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE ALCOHOLIC BEVERAGE CONTROL ACT, SO AS TO SPECIFICALLY DESCRIBE ACTIVITIES THAT CONSTITUTE "BONA FIDE ENGAGED PRIMARILY AND SUBSTANTIALLY IN THE PREPARATION AND SERVING OF MEALS"; TO AMEND SECTION 61-6-1610, AS AMENDED, RELATING TO A LICENSED PREMISES "BONA FIDE ENGAGED PRIMARILY AND SUBSTANTIALLY IN THE PREPARATION AND SERVING OF MEALS", SO AS TO ADD DEFINITIONS AND TO PROVIDE FOR DISPLAY OF THE LICENSE; TO AMEND SECTION 61-6-2010, AS AMENDED, RELATING TO A FIFTY-TWO WEEK TEMPORARY PERMIT, SO AS TO PROVIDE FOR A PRORATED REFUND UNDER CERTAIN CIRCUMSTANCES; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO THE APPLICATION OF THE FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO INCLUDE THE IRC AS AMENDED THROUGH 2007; TO AMEND SECTION 12-6-1120, AS AMENDED, RELATING TO COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE TIER III RAILROAD RETIREMENT BENEFITS; TO AMEND SECTION 12-28-955, RELATING TO RETAINING A PORTION OF THE USER FEE FOR ADMINISTRATIVE COSTS, SO AS TO DELETE THE RETENTION IN FAVOR OF REQUESTING A REFUND FROM THE DEPARTMENT OF REVENUE IN SPECIFIED AMOUNTS FOR EXPENSES OR ANNUAL ADMINISTRATIVE COSTS; TO AMEND SECTION 12-44-30, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, SO AS TO MODIFY A CROSS REFERENCE IN THE DEFINITION OF "SPONSOR"; TO ADD SECTION 12-45-17 SO AS TO REQUIRE ANNUAL CONTINUING EDUCATION TRAINING FOR COUNTY TAX COLLECTORS; AND TO AMEND SECTION 12-54-70, AS AMENDED, RELATING TO EXTENSIONS OF TIME FOR THE FILING OF TAX RETURNS OR PAYMENT OF TAXES DUE, SO AS TO CONFORM THE EXTENSION TO THE CORRESPONDING FEDERAL EXTENDED TIME PERIOD.
The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name COUNCIL\AGM\19201MM08), which was tabled:
Amend the bill, as and if amended, (B)(2) as found in SECTION 40, page 54, line 16, by deleting / six / and inserting / three /.
Amend the bill further, by adding an appropriately numbered SECTION to read:
/ SECTION ____. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3680. (A) For purposes of this section:
(1) 'Recycling facility' means a facility located in South Carolina that:
(a) engages in recycling as defined in Section 44-96-40(37); and
(b) manufactures product for sale composed of over fifty percent post-consumer recycled content and pre-consumer recycled content by weight or by volume.
(B) A taxpayer owning and operating a recycling facility as defined in subsection (A) is allowed a refundable income tax credit equal to the yearly amount expended by the recycling facility for electric service used in the manufacturing process multiplied by the percentage of recycled content calculated in subsection (A)(1)(b) of this section, and multiplied by the following:
(1) one percent in the first year the credit is claimed;
(2) two percent in the second year the credit is claimed;
(3) three percent in the third year the credit is claimed;
(4) four percent in the fourth year the credit is claimed; and
(5) four percent in subsequent years, not to exceed the amount of credit received pursuant to item (4).
(C) The credit is first allowed against returns due to be filed in Fiscal Year 2009-2010. A credit is not allowed and may not be claimed for a taxable year except as provided in subsection (E).
(D) A taxpayer may claim the credit allowed in this section only on the taxpayer's annual return. The taxpayer shall provide all information that the department determines is necessary for the calculation and administration of the credit.
(E) Beginning with the February 15, 2009, forecast by the Board of Economic Advisors of annual general fund revenue growth for the upcoming fiscal year, and annually after that, if the forecast of that growth equals at least five percent of the most recent estimate by the board of general fund revenues for the current fiscal year, then the applicable credit is allowed for the taxable year, returns for which are due in the fiscal year beginning July first. If the February fifteenth forecast or adjusted forecast annual general fund revenue growth for the upcoming fiscal year meets the requirement for the credit, the board promptly shall certify this result in writing to the department.
(F) The recycling facility must maintain or increase the number of employees in South Carolina in order to qualify for the credit. The benchmark for the number of employees of a recycling facility is the number of employees submitted to the department in the initial claim seeking the credit. The recycling facility must submit a notarized certification of the number of employees to the Department of Revenue each year."/
Amend the bill further, by adding an appropriately numbered SECTION to read:
/ SECTION ___. Section 12-21-3970 of the 1976 Code is amended to read:
"Section 12-21-3970. For each licensed nonprofit organization the promoter manages, operates, or conducts bingo, the promoter must shall purchase a promoter's license as provided in Section 12-21-3950 before managing, operating, or conducting bingo. No promoter is permitted more than five licenses. This license must be prominently displayed at the location where bingo is conducted." /
Amend the bill further, Section 12-54-85(C)(4), (5), and (6) as found in SECTION 28, page 28, lines 8-26, by deleting items (4), (5), and (6) in their entirety and inserting:
/ (4) the person liable for any taxes consents in writing, before the expiration of the time prescribed in this section for assessing taxes due, to the assessment of the taxes after the time prescribed by this section; or
(5) the tax is a use tax imposed under Chapter 36 of this title, or a local use tax administered and collected by the department on behalf of a local jurisdiction, and the assessment of the use tax is the result of information received from, or as a result of exchange agreements with, other state or local taxing authorities, regional or national tax administration organizations, or the federal government. The use taxes in this case may be assessed at any time within twelve months after the department receives the information, but no later than seventy-two months after the last day the use tax may be paid without penalty. /
Amend the bill further, Section 12-6-1120(4) as found in SECTION 48, page 94, line 17, by deleting / Tier III / and inserting / Tier II /.
Amend the bill further, Section 12-28-955 as found in SECTION 49, beginning on page 94, by deleting lines 22-37 in their entirety and inserting:
/ "Section 12-28-955. (A) Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation. A transporter licensed to distribute motor fuel in this State is eligible for reimbursement of its initial expenses and for recurring administrative costs to comply with Department of Revenue electronic reporting requirements. A transporter is entitled to a one-time reimbursement of its initial expenses not to exceed two thousand dollars. In addition, a transporter is entitled to an annual reimbursement of its administrative costs equal to three dollars for each one hundred thousand gallons, or fraction of it, of motor fuel transported based on a monthly average not to exceed twelve hundred dollars for each year. /
Amend the bill further, SECTION 19 as found on pages 23, lines 1-43, and 24, lines 1-34, by deleting SECTION 19 in its entirety and inserting / SECTION 19. Deleted /.
Renumber sections to conform.
Amend title to conform.
Rep. KIRSH explained the amendment.
Rep. KIRSH moved to table the amendment, which was agreed to.
Further proceedings were interrupted by expiration of time on the uncontested Calendar, the pending question being consideration of amendments.
Rep. KIRSH moved that the House recur to the Morning Hour, which was agreed to.
Debate was resumed on the following Bill, the pending question being the consideration of amendments:
H. 4887 (Word version) -- Reps. Kirsh and Cotty: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-54-52 AND 12-54-53 SO AS TO PROVIDE THAT, FOR PURPOSES OF TAXES ADMINISTERED BY THE DEPARTMENT OF REVENUE, INTERNAL REVENUE CODE SECTIONS 6694 AND 6695, RESPECTIVELY, ARE ADOPTED; AND TO AMEND SECTION 12-6-50, AS AMENDED, RELATING TO IRC SECTIONS ADOPTED BY THIS STATE, SO AS TO CONFORM TO THOSE ADDITIONS; TO AMEND SECTION 4-9-195, AS AMENDED, RELATING TO SPECIAL PROPERTY TAX ASSESSMENTS GRANTED TO CERTAIN PROPERTY, SO AS TO FURTHER PROVIDE FOR CERTIFICATION OF LOW AND MODERATE INCOME RENTAL PROPERTY THAT DOES OR DOES NOT QUALIFY FOR A HISTORICAL DESIGNATION; TO AMEND SECTION 11-35-5230, AS AMENDED, RELATING TO REGULATIONS FOR NEGOTIATIONS WITH STATE MINORITY FIRMS, SO AS TO CHANGE STATUTORY REFERENCES FROM "MINORITY FIRMS" TO "SOCIALLY AND ECONOMICALLY DISADVANTAGED SMALL BUSINESSES", AND TO CHANGE THE DELINEATION OF THE TEN-YEAR PERIOD FOR WHICH THE SUBJECT TAX CREDIT MAY BE CLAIMED; TO AMEND SECTION 11-45-55, AS AMENDED, RELATING TO TAX CREDIT CERTIFICATES IN CONNECTION WITH THE VENTURE CAPITAL INVESTMENT ACT, SO AS TO PROVIDE FOR THE EXCHANGE OF INFORMATION AMONG CERTAIN DEPARTMENTS AND THEIR EMPLOYEES AND AGENTS; TO AMEND SECTION 12-2-20, AS AMENDED, RELATING TO THE DEFINITIONS OF "PERSON" AND "INDIVIDUAL" FOR PURPOSES OF TAXES ADMINISTERED BY THE DEPARTMENT OF REVENUE, SO AS TO CLARIFY THE MEANING OF "PERSON"; TO AMEND SECTION 12-6-590, AS AMENDED, RELATING TO TREATMENT OF "S" CORPORATIONS FOR TAX PURPOSES, SO AS TO INCLUDE ADDITIONAL REFERENCES TO THE INTERNAL REVENUE CODE FOR SIMILAR STATE TREATMENT; TO AMEND SECTION 12-6-2250, AS AMENDED, RELATING TO THE APPORTIONMENT OF INCOME DERIVED BY A TAXPAYER TO THE TAXPAYER'S CONDUCT OF BUSINESS IN THIS STATE, SO AS TO CHANGE THE WORD "ALLOCATED" TO "APPORTIONED"; TO AMEND SECTION 12-6-3360, AS AMENDED, RELATING TO THE JOB TAX CREDIT AGAINST THE STATE INCOME TAX, SO AS TO DELETE A REFERENCE TO GENERAL CONTRACTORS IN CONNECTION WITH THE TERM "CORPORATE OFFICE"; TO AMEND SECTION 12-6-3376, RELATING TO A CREDIT AGAINST THE STATE INCOME TAX FOR THE PURCHASE OR LEASE OF A PLUG-IN HYBRID VEHICLE, SO AS TO REQUIRE THAT THE CREDIT BE THE FIRST CLAIMED FOR THAT VEHICLE, TO PROVIDE FOR REGULATIONS PROMULGATED BY THE STATE ENERGY OFFICE, TO FURTHER PROVIDE FOR CLAIMING THE CAPPED CREDIT, AND TO PROVIDE FOR THE EFFECT OF A REPEAL OF THE CAPS ON THE CREDIT; TO AMEND SECTION 12-6-3377, RELATING TO THE ALTERNATIVE MOTOR VEHICLE FUEL CREDIT AGAINST THE STATE INCOME TAX, SO AS TO FURTHER PROVIDE FOR THE CALCULATION OF THE CREDIT FOR BUSINESS USE AND TO DELETE A PROVISION DEEMING THE FEDERAL TAX TREATMENT OF THE ALTERNATIVE FUEL CREDIT TO BE PERMANENT; TO AMEND SECTION 12-6-3535, AS AMENDED, RELATING TO A CREDIT AGAINST THE STATE INCOME TAX FOR REHABILITATION OF A HISTORIC STRUCTURE, SO AS TO INCLUDE A CREDIT AGAINST THE CORPORATE LICENSE FEES; TO AMEND SECTION 12-6-3585, AS AMENDED, RELATING TO THE INDUSTRY PARTNERSHIP FUND CREDIT AGAINST STATE TAXES, SO AS TO ALLOW THE CREDIT TO BE USED AGAINST THE TAXPAYER'S APPLICABLE STATE INCOME TAX, BANK TAX, INSURANCE PREMIUM TAX, OR LICENSE FEE LIABILITY; TO AMEND SECTION 12-6-3587, AS AMENDED, RELATING TO THE CREDIT AGAINST STATE INCOME TAX FOR THE PURCHASE AND INSTALLATION OF A SOLAR ENERGY SYSTEM, SO AS TO PROVIDE THAT THE CREDIT IS AVAILABLE FOR A BUILDING, OR BUILDINGS ON A SINGLE SITE, THAT THE CREDIT BE CLAIMED IN THE TAX YEAR THE INSTALLATION IS COMPLETED, AND THAT THE STATE ENERGY OFFICE PRESCRIBE CERTIFICATION REQUIREMENTS; TO AMEND SECTION 12-6-3630, RELATING TO A CREDIT AGAINST CERTAIN STATE TAXES FOR A CONTRIBUTION TO THE SOUTH CAROLINA HYDROGEN INFRASTRUCTURE DEVELOPMENT FUND, SO AS TO FURTHER PROVIDE FOR CLAIMING THE CREDIT; TO AMEND SECTION 12-6-5060, AS AMENDED, RELATING TO THE DESIGNATION OF CHARITABLE CONTRIBUTIONS ON THE STATE INCOME TAX RETURN, SO AS TO CHANGE AN ORGANIZATION'S NAME FROM "THE GIFT OF LIFE TRUST FUND OF SOUTH CAROLINA" TO "DONATE LIFE SOUTH CAROLINA"; TO AMEND SECTION 12-8-1530, RELATING TO WITHHOLDING AND REPORTING TAXES ON INCOME, SO AS TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ALLOW A TAXPAYER TO WITHHOLD AND REPORT TAXES ANNUALLY ON INCOME FROM CERTAIN ACTIVITIES; TO AMEND SECTION 12-10-80, AS AMENDED, RELATING TO THE JOB DEVELOPMENT CREDIT IN CONNECTION WITH THE ENTERPRISE ZONE ACT OF 1995, SO AS TO PROVIDE FOR THE TREATMENT OF A RETURN OF AN OVERPAYMENT OF WITHHOLDING RESULTING FROM CLAIMING THE CREDITS; TO AMEND SECTION 12-20-100, RELATING TO LICENSE TAX ON UTILITIES BASED ON PROPERTY VALUE AND GROSS RECEIPTS, SO AS TO DELETE A REFERENCE TO THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-20-105, AS AMENDED, RELATING TO CREDITS AGAINST ITS LICENSE TAX LIABILITY FOR A COMPANY WHO PAYS CASH FOR INFRASTRUCTURE FOR AN ELIGIBLE PRODUCT, SO AS TO PROVIDE FOR THE CONTINUATION OF ELIGIBILITY FOR THE CREDIT UNDER CERTAIN CIRCUMSTANCES FOR A COMPANY THAT CONTRIBUTES THE CASH TO A COUNTY OR POLITICAL SUBDIVISION FOR AN ELIGIBLE PRODUCT EVEN IF THE PROJECT IS DISPOSED OF OR REMAINS UNCOMPLETED; TO AMEND SECTION 12-36-910, AS AMENDED, RELATING TO THE STATE SALES TAX, SO AS TO DELETE A REDUNDANCY; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE STATE'S SALES TAX, SO AS TO SPECIFY NOTIFICATION REQUIREMENTS FOR CLAIMING THE EXEMPTION ON THE CONSTRUCTION MATERIALS USED IN CERTAIN SINGLE MANUFACTURING AND DISTRIBUTION FACILITIES AND TO PROVIDE FOR ASSESSMENT OF ANY TAX DUE, TO SPECIFY THAT THE EXEMPTION IN CONNECTION WITH THE SALE OF CURRENCY APPLIES TO CURRENCY THAT IS LEGAL TENDER, AND TO CLARIFY THE EXEMPTION AS TO DURABLE MEDICAL EQUIPMENT AND RELATED SUPPLIES; TO AMEND SECTION 12-37-90, RELATING TO RESPONSIBILITIES AND DUTIES OF ASSESSORS, SO AS TO DISALLOW THE ALTERATION OF AN ASSESSMENT BY THE DEPARTMENT OF REVENUE; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTIES EXEMPTED FROM THE ASSESSMENT OF PROPERTY TAXES, SO AS TO CORRECT A CROSS-REFERENCE AND TO MAKE A DEFINITIONAL CHANGE FOR "FULL-TIME" JOB; TO AMEND SECTION 12-44-30, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, SO AS TO MODIFY A CROSS-REFERENCE IN THE DEFINITION OF "SPONSOR"; TO AMEND SECTION 12-54-85, AS AMENDED, RELATING TO TIME LIMITATION FOR ASSESSMENT OF TAXES OR FEES BY THE DEPARTMENT OF REVENUE, SO AS TO PROVIDE FOR THE INSTANCE OF A TAXPAYER LACKING A VALID BUSINESS PURPOSE; TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO DISCLOSURE OF RECORDS AND REPORTS BY AGENTS OF THE DEPARTMENT OF REVENUE, SO AS TO PROVIDE THAT THE DISCLOSURE BE WILFUL FOR CRIMINAL PENALTIES AND TERMINATION TO ATTACH AND SO AS TO CITE THE AGENTS AND EMPLOYEES OF SEVERAL AGENCIES; TO AMEND SECTION 12-54-250, AS AMENDED, RELATING TO PAYMENT TO THE DEPARTMENT OF REVENUE IN READILY AVAILABLE FUNDS, SO AS TO REQUIRE THE PAYMENT OF A PERSON OWING FIFTEEN THOUSAND DOLLARS OR MORE OR A WITHHOLDING AGENT MAKING AT LEAST TWENTY-FOUR PAYMENTS A YEAR, TO PROVIDE FOR EXEMPTIONS BY THE DEPARTMENT, AND TO REQUIRE ELECTRONIC FILING OF THE ACCOMPANYING RETURNS; TO AMEND SECTION 12-60-20, AS AMENDED, RELATING TO THE GENERAL ASSEMBLY'S INTENT IN CONNECTION WITH A DISPUTE INTERPRETED AND CONSTRUED PURSUANT TO THE SOUTH CAROLINA REVENUE PROCEDURES ACT, SO AS TO CLARIFY CERTAIN LANGUAGE; TO AMEND SECTION 12-60-510, AS AMENDED, RELATING TO EXHAUSTION OF REMEDIES BEFORE REQUESTING A HEARING BEFORE THE ADMINISTRATIVE LAW COURT IN CONNECTION WITH THE REVENUE PROCEDURES ACT, SO AS TO DISALLOW THE REMOVAL OF AN ASSESSMENT AGAINST A DEFAULTING TAXPAYER BY THE COURT; TO AMEND SECTION 12-63-20, RELATING TO THE ENERGY FREEDOM AND RURAL DEVELOPMENT ACT, SO AS TO DEFINE "BIODIESEL" FOR THAT PURPOSE AND TO REFERENCE THE DATE OF PURCHASE OF THE VEHICLE OR THE CONVERSION EQUIPMENT FOR PURPOSES OF CLAIMING A REBATE AGAINST THE SALES TAX; TO AMEND SECTION 44-43-1360, AS AMENDED, RELATING TO THE CHANGE FROM "GIFT OF LIFE TRUST FUND" TO "DONATE LIFE SOUTH CAROLINA", SO AS TO CORRECT A CROSS-REFERENCE; TO AMEND SECTION 46-3-260, RELATING TO THE ESTABLISHMENT OF THE SOUTH CAROLINA RENEWABLE ENERGY INFRASTRUCTURE DEVELOPMENT FUND, SO AS TO PROVIDE FOR ADMINISTRATION OF THE FUND BY THE DEPARTMENT OF AGRICULTURE IN COORDINATION WITH THE STATE ENERGY OFFICE; TO ADD CHAPTER 64 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT", PROVIDING FOR DEFINITIONS OF "TEXTILE MILL", "TEXTILE MILL SITE", AND "NOTICE OF INTENT TO REHABILITATE", AND AN ENHANCED DEFINITION OF "REHABILITATION EXPENSES"; FOR TAX CREDITS AGAINST LOCAL PROPERTY TAXES OR STATE INCOME TAX AND CORPORATE LICENSE TAX, IN ADDITION TO THE TAX CREDIT FOR EXPENSES INCURRED IN THE REHABILITATION OF A HISTORIC STRUCTURE; FOR THE AMOUNT OF THE CREDITS AND PROCESSES FOR CLAIMING THEM INCLUDING REQUIREMENT OF FILING A NOTICE OF INTENT TO REHABILITATE; TO REPEAL CHAPTER 32 OF TITLE 6 RELATING TO THE SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT; TO ADD CHAPTER 66 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA RETAIL FACILITY REVITALIZATION ACT", PROVIDING FOR DEFINITIONS OF "RETAIL FACILITY", "RETAIL FACILITY SITE", AND "NOTICE OF INTENT TO REHABILITATE", AND AN ENHANCED DEFINITION OF "REHABILITATION EXPENSES"; FOR TAX CREDITS AGAINST LOCAL PROPERTY TAXES OR STATE INCOME TAX AND CORPORATE LICENSE TAX, IN ADDITION TO THE TAX CREDIT FOR EXPENSES INCURRED IN THE REHABILITATION OF A HISTORIC STRUCTURE; FOR THE AMOUNT OF THE CREDITS AND PROCESSES FOR CLAIMING THEM INCLUDING REQUIREMENT OF FILING A NOTICE OF INTENT TO REHABILITATE; TO REPEAL CHAPTER 34 OF TITLE 6 RELATING TO THE SOUTH CAROLINA RETAIL FACILITY REVITALIZATION ACT; TO ADD CHAPTER 68 TO TITLE 12 SO AS TO ENACT THE "SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT OF 2008", REVISING AND UPDATING TAX INCENTIVES FOR MOTION PICTURE PRODUCTIONS IN THIS STATE BY ADDING AND MODERNIZING DEFINITIONS, MAKING TECHNICAL CORRECTIONS, ELIMINATING THE REBATE OF STATE AND LOCAL SALES TAXES PROVIDED UNDER FORMER LAW, PROVIDING FOR THE CARRY FORWARD OF REBATE FUNDS TO AVOID MULTIPLE APPLICATIONS, CLARIFYING THE WAGE INCENTIVE AND RESIDENT HIRING BONUS, ESTABLISHING A FIVE-YEAR APPRENTICESHIP PROGRAM, INCREASING THE NUMBER OF DAYS STATE PROPERTY MAY BE USED WITHOUT FEE FROM SEVEN TO TEN DAYS, AND PROVIDING ADDITIONAL REQUIREMENTS FOR FILM CREDITS FOR THIS STATE; TO REPEAL CHAPTER 62 OF TITLE 12 RELATING TO THE SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT; TO EXEMPT FROM THE ADMISSIONS LICENSE TAX FOR THE FIVE YEARS BEGINNING JULY 1, 2008, ALL PAID ADMISSIONS TO A MOTORSPORTS ENTERTAINMENT COMPLEX AND TO DEFINE MOTORSPORTS ENTERTAINMENT COMPLEX; TO AMEND SECTIONS 4-12-30 AND 4-29-67, BOTH AS AMENDED, RELATING TO FEES IN LIEU OF PROPERTY TAXES, SO AS TO PROVIDE FOR THE TREATMENT OF REPLACEMENT PROPERTY, TO REVISE FEE FILING REQUIREMENTS AND PROVIDE A CIVIL PENALTY FOR VIOLATIONS, TO PROVIDE FURTHER FOR PROPERTY ELIGIBLE FOR THE FEE; TO AMEND SECTION 12-6-3410, AS AMENDED, RELATING TO THE CORPORATE HEADQUARTERS INCOME TAX CREDIT, SO AS TO REVISE DEFINITIONS RELATING TO ENTITIES ELIGIBLE FOR THE CREDIT; TO AMEND SECTIONS 12-44-30, 12-44-50, 12-44-60, 12-44-90, AND 12-44-110, ALL AS AMENDED, RELATING TO DEFINITIONS, FEE AGREEMENTS, REPLACEMENT PROPERTY, FILING OF RETURNS AND PAYMENTS, AND PROPERTY INELIGIBLE FOR FEES IN LIEU OF TAX AND EXCEPTIONS THERETO, FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT OF 1997, SO AS TO PROVIDE THAT THE BENEFITS OF TAX EXEMPTIONS AND THE FEE AGREEMENT ENDS AFTER THE TERMINATION DATE, TO PROVIDE FOR THE TREATMENT OF REPLACEMENT PROPERTY, TO REVISE FEE FILING REQUIREMENTS AND PROVIDE A CIVIL PENALTY FOR VIOLATIONS, AND TO PROVIDE FURTHER FOR PROPERTY ELIGIBLE FOR THE FEE; TO AMEND SECTION 12-6-3600, AS AMENDED, RELATING TO A TAX CREDIT FOR ETHANOL AND BIODIESEL PRODUCTION FACILITIES, SECTION 12-6-3610, AS AMENDED, RELATING TO A TAX CREDIT FOR THE USE OF PROPERTY IN CONNECTION WITH DISTRIBUTION OR DISPENSING OF RENEWABLE FUEL, SECTION 12-6-3620, AS AMENDED, RELATING TO A TAX CREDIT FOR THE PURCHASE AND INSTALLATION OF EQUIPMENT TO PRODUCE ENERGY FROM BIOMASS RESOURCES, AND SECTION 12-6-3631, RELATING TO A TAX CREDIT FOR BIODIESEL RESEARCH AND DEVELOPMENT EXPENDITURES, ALL SO AS TO PROVIDE FOR THE QUALIFICATION FOR THE CREDITS, THE PROCESSES FOR CLAIMING THE CREDITS FOR THE PREVIOUS CALENDAR YEAR, CLARIFICATION AND DEFINITION OF ADDITIONAL TERMS, AND EFFECTS OF REPEALS OF THE CREDIT CAPS, AND TO DELETE THE CAP ON THE CREDIT IN CONNECTION WITH DISTRIBUTION AND DISPENSING OF RENEWABLE FUEL; TO AMEND SECTION 12-14-80, AS AMENDED, RELATING TO THE ECONOMIC IMPACT ZONE TAX CREDIT, SO AS TO RESTATE THE CREDIT AS AN INVESTMENT TAX CREDIT, PROVIDE THAT THE CREDIT IS AVAILABLE FOR THE PLACEMENT IN SERVICE OF CERTAIN QUALIFIED EQUIPMENT AND A COMMITMENT TO THE REQUIRED CAPITAL INVESTMENT, PROVIDE FOR QUALIFICATIONS FOR AND LIMITATIONS ON THE CREDIT, AND TO PROVIDE FOR THE PROCESS FOR CLAIMING THE CREDIT; TO AMEND SECTION 12-28-110, AS AMENDED, RELATING TO DEFINITIONS IN CONNECTION WITH MOTOR FUELS SUBJECT TO USER FEES, SO AS TO ADD FUEL GRADE ETHANOL; TO AMEND SECTION 12-28-310, AS AMENDED, RELATING TO IMPOSITION OF THE USER FEE ON MOTOR FUELS, SO AS TO INCLUDE FUEL GRADE ETHANOL; TO AMEND SECTION 12-28-710, RELATING TO EXEMPTION FROM THE USER FEE ON MOTOR FUEL, SO AS TO EXCLUDE THE EXEMPTION FOR KEROSENE AND DIESEL FUEL WHEN THEY ARE USED TO PROPEL A VEHICLE ON THE HIGHWAY; TO AMEND SECTION 12-28-790, AS AMENDED, RELATING TO REFUND CLAIMS, SO AS TO FURTHER PROVIDE FOR THE CLAIM PROCESS; TO AMEND SECTION 12-28-905, AS AMENDED, RELATING TO THE USER FEE ON FUELS IMPORTED TO THIS STATE, SO AS TO DELETE REFERENCES TO FUEL IMPORTED BY A LICENSED OCCASIONAL IMPORTER AND MAKE TECHNICAL CHANGES; TO AMEND SECTION 12-28-925, AS AMENDED, RELATING TO COLLECTION OF THE USER FEE BY CERTAIN SELLERS, SO AS TO DELETE REFERENCE TO A BONDED IMPORTER; TO AMEND SECTION 12-28-975, AS AMENDED, RELATING TO DIVERSION OF MOTOR FUEL SUBJECT TO THE USER FEE, SO AS TO PROVIDE TIME REQUIREMENTS FOR A LICENSED OR UNLICENSED IMPORTER FOR NOTIFYING THE STATE OF THE DIVERSION AND PAYING THE FEE TO THE STATE, TO DELETE REFERENCES TO REGULATIONS ESTABLISHING THOSE REQUIREMENTS FOR LICENSED IMPORTERS, AND TO DELETE PROVISIONS FOR SUPPLIERS TO ASSUME THE LIABILITY OF IMPORTERS OR CLAIMS OF EXPORTERS; TO AMEND SECTION 12-28-990, AS AMENDED, RELATING TO LIABILITY OF CERTAIN VENDORS OF MOTOR FUELS SUBJECT TO THE USER FEE FOR THE UNPAID FEE, SO AS TO PROVIDE FOR PAYMENT OF THE FEE; TO AMEND SECTION 12-28-1125, AS AMENDED, RELATING TO IMPORTERS' LICENSES, SO AS TO DELETE REFERENCE TO AN OCCASIONAL IMPORTER'S LICENSE AND TO REDUCE THE FEE FOR A BONDED IMPORTER'S LICENSE; TO AMEND SECTION 12-28-1130, AS AMENDED, RELATING TO TANK WAGON IMPORTERS OF MOTOR FUEL, SO AS TO DELETE THE EXEMPTION FOR AN IMPORTER OTHERWISE LICENSED AS AN IMPORTER; TO AMEND SECTION 12-28-1139, AS AMENDED, RELATING TO LICENSING OF PERSONS LIABLE FOR THE USER FEE, SO AS TO PROVIDE FOR A BLENDER/VENDOR LICENSE AND A MANUFACTURER'S LICENSE; TO AMEND SECTION 12-28-1155, AS AMENDED, RELATING TO BONDING OF SUPPLIERS OF MOTOR FUEL SUBJECT TO THE USER FEE, SO AS TO EXEMPT CERTAIN VENDORS AND MANUFACTURERS FROM THE BONDING REQUIREMENT; TO AMEND SECTION 12-28-1300, AS AMENDED, RELATING TO REPORTING REQUIREMENTS, SO AS TO DELETE REFERENCE TO A CUSTOMER'S USER FEE LIABILITY; TO AMEND SECTION 12-28-1310, AS AMENDED, RELATING TO VERIFIED STATEMENTS FILED BY LICENSED BONDED IMPORTERS, SO AS TO FURTHER PROVIDE FOR THE INFORMATION REQUIRED; TO AMEND SECTION 12-28-1370, AS AMENDED, RELATING TO A TRANSPORTER OF MOTOR FUEL, SO AS TO MAKE A TECHNICAL CHANGE; TO AMEND SECTION 12-28-1390, AS AMENDED, RELATING TO A VENDOR OF FUELS NOT SUBJECT TO THE USER FEE, AND TO ADD SECTIONS 12-28-1396 AND 12-28-1397, ALL SO AS TO PROVIDE FOR THE TIME REQUIREMENTS FOR REPORTING AND PAYING THE USER FEE; TO AMEND SECTIONS 12-28-1535, 12-28-1540, 12-28-1545, 12-28-1720, AND 12-28-1730, ALL AS AMENDED, AND ALL RELATING TO RESTRICTIONS ON SELLING, USING, DELIVERING, STORING, OR IMPORTING MOTOR FUELS SUBJECT TO THE USER FEE, ALL SO AS TO PROVIDE FOR CIVIL PENALTIES AND TO DELETE CRIMINAL PENALTIES EXCEPT AS TO NONPAYMENT OF THE USER FEE OVER TO THE STATE; TO REPEAL SECTION 12-28-1305 RELATING TO THE LICENSED OCCASIONAL IMPORTER; TO ADD SECTION 12-59-85 SO AS TO PROVIDE THAT A FORFEITED LAND COMMISSION MAY REFUSE TO ACCEPT TITLE TO PROPERTY BID ON BY THE COUNTY AUDITOR; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY EXEMPTED FROM TAXATION IN THIS STATE, SO AS TO EXEMPT A MOBILE HOME WORTH LESS THAN TWO THOUSAND FIVE HUNDRED DOLLARS; TO AMEND SECTION 12-37-714, AS AMENDED, RELATING TO PROPERTY TAXATION OF A BOAT FOR THE TIME PERIOD IN WHICH IT IS LOCATED IN THIS STATE, SO AS TO REVISE THE TIME PERIODS; TO AMEND SECTION 12-37-2725, AS AMENDED, RELATING TO REGISTRATION OF A LICENSED VEHICLE IN ANOTHER STATE, SO AS TO PROVIDE FOR A RECEIPT FORM TO SUBSTITUTE FOR RETURN OF THE LICENSE PLATE AND REGISTRATION CERTIFICATE TO THIS STATE; TO AMEND SECTION 12-39-220, RELATING TO ASSESSMENT OF REAL ESTATE OMITTED FROM A DUPLICATE OR RETURN, SO AS TO INCLUDE PERSONAL PROPERTY; TO AMEND SECTION 12-51-50, AS AMENDED, RELATING TO SALE OF PROPERTY AT A TAX SALE, SO AS TO PROVIDE THAT THE SALE OCCUR ON AN ADVERTISED DATE AND TO DELETE THE REQUIREMENT OF REGULAR HOURS; TO AMEND SECTION 12-51-70, RELATING TO A DEFAULTING BIDDER IN A TAX SALE, SO AS TO INCREASE HIS LIABILITY FROM THREE HUNDRED TO ONE THOUSAND DOLLARS; TO AMEND SECTION 12-54-85, AS AMENDED, RELATING TO COLLECTION AND ENFORCEMENT OF TAXES, SO AS TO PROVIDE FOR A TIME LIMITATION FOR ASSESSMENT OF TAXES OR FEES FOR PROPERTY OMITTED FROM A DUPLICATE OR RETURN; TO AMEND SECTION 61-6-20, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE ALCOHOLIC BEVERAGE CONTROL ACT, SO AS TO SPECIFICALLY DESCRIBE ACTIVITIES THAT CONSTITUTE "BONA FIDE ENGAGED PRIMARILY AND SUBSTANTIALLY IN THE PREPARATION AND SERVING OF MEALS"; TO AMEND SECTION 61-6-1610, AS AMENDED, RELATING TO A LICENSED PREMISES "BONA FIDE ENGAGED PRIMARILY AND SUBSTANTIALLY IN THE PREPARATION AND SERVING OF MEALS", SO AS TO ADD DEFINITIONS AND TO PROVIDE FOR DISPLAY OF THE LICENSE; TO AMEND SECTION 61-6-2010, AS AMENDED, RELATING TO A FIFTY-TWO WEEK TEMPORARY PERMIT, SO AS TO PROVIDE FOR A PRORATED REFUND UNDER CERTAIN CIRCUMSTANCES; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO THE APPLICATION OF THE FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO INCLUDE THE IRC AS AMENDED THROUGH 2007; TO AMEND SECTION 12-6-1120, AS AMENDED, RELATING TO COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE TIER III RAILROAD RETIREMENT BENEFITS; TO AMEND SECTION 12-28-955, RELATING TO RETAINING A PORTION OF THE USER FEE FOR ADMINISTRATIVE COSTS, SO AS TO DELETE THE RETENTION IN FAVOR OF REQUESTING A REFUND FROM THE DEPARTMENT OF REVENUE IN SPECIFIED AMOUNTS FOR EXPENSES OR ANNUAL ADMINISTRATIVE COSTS; TO AMEND SECTION 12-44-30, AS AMENDED, RELATING TO DEFINITIONS FOR PURPOSES OF THE FEE IN LIEU OF TAX SIMPLIFICATION ACT, SO AS TO MODIFY A CROSS REFERENCE IN THE DEFINITION OF "SPONSOR"; TO ADD SECTION 12-45-17 SO AS TO REQUIRE ANNUAL CONTINUING EDUCATION TRAINING FOR COUNTY TAX COLLECTORS; AND TO AMEND SECTION 12-54-70, AS AMENDED, RELATING TO EXTENSIONS OF TIME FOR THE FILING OF TAX RETURNS OR PAYMENT OF TAXES DUE, SO AS TO CONFORM THE EXTENSION TO THE CORRESPONDING FEDERAL EXTENDED TIME PERIOD.
The Ways and Means Committee proposed the following Amendment No. 2 (Doc Name COUNCIL\AGM\19222MM08), which was adopted:
Amend the bill, as and if amended, (B)(2) as found in SECTION 40, page 54, line 16, by deleting / six / and inserting / three /.
Amend the bill further, by adding an appropriately numbered SECTION to read:
/ SECTION ____. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3680. (A) For purposes of this section:
(1) 'Recycling facility' means a facility located in South Carolina that:
(a) engages in recycling as defined in Section 44-96-40(37); and
(b) manufactures product for sale composed of over fifty percent post-consumer recycled content and pre-consumer recycled content by weight or by volume.
(B) A taxpayer owning and operating a recycling facility as defined in subsection (A) is allowed a refundable income tax credit equal to the yearly amount expended by the recycling facility for electric service used in the manufacturing process multiplied by the percentage of recycled content calculated in subsection (A)(1)(b) of this section, and multiplied by the following:
(1) one percent in the first year the credit is claimed;
(2) two percent in the second year the credit is claimed;
(3) three percent in the third year the credit is claimed;
(4) four percent in the fourth year the credit is claimed; and
(5) four percent in subsequent years, not to exceed the amount of credit received pursuant to item (4).
(C) The credit is first allowed against returns due to be filed in Fiscal Year 2009-2010. A credit is not allowed and may not be claimed for a taxable year except as provided in subsection (E).
(D) A taxpayer may claim the credit allowed in this section only on the taxpayer's annual return. The taxpayer shall provide all information that the department determines is necessary for the calculation and administration of the credit.
(E) Beginning with the February 15, 2009, forecast by the Board of Economic Advisors of annual general fund revenue growth for the upcoming fiscal year, and annually after that, if the forecast of that growth equals at least five percent of the most recent estimate by the board of general fund revenues for the current fiscal year, then the applicable credit is allowed for the taxable year, returns for which are due in the fiscal year beginning July first. If the February fifteenth forecast or adjusted forecast annual general fund revenue growth for the upcoming fiscal year meets the requirement for the credit, the board promptly shall certify this result in writing to the department.
(F) The recycling facility must maintain or increase the number of employees in South Carolina in order to qualify for the credit. The benchmark for the number of employees of a recycling facility is the number of employees submitted to the department in the initial claim seeking the credit. The recycling facility must submit a notarized certification of the number of employees to the Department of Revenue each year."/
Amend the bill further, by adding an appropriately numbered SECTION to read:
/ SECTION ___. Section 12-21-3970 of the 1976 Code is amended to read:
"Section 12-21-3970. For each licensed nonprofit organization the promoter manages, operates, or conducts bingo, the promoter must shall purchase a promoter's license as provided in Section 12-21-3950 before managing, operating, or conducting bingo. No promoter is permitted more than five licenses. This license must be prominently displayed at the location where bingo is conducted." /
Amend the bill further, Section 12-54-85(C)(4), (5), and (6) as found in SECTION 28, page 28, lines 8-26, by deleting items (4), (5), and (6) in their entirety and inserting:
/ (4) the person liable for any taxes consents in writing, before the expiration of the time prescribed in this section for assessing taxes due, to the assessment of the taxes after the time prescribed by this section; or
(5) the tax is a use tax imposed under Chapter 36 of this title, or a local use tax administered and collected by the department on behalf of a local jurisdiction, and the assessment of the use tax is the result of information received from, or as a result of exchange agreements with, other state or local taxing authorities, regional or national tax administration organizations, or the federal government. The use taxes in this case may be assessed at any time within twelve months after the department receives the information, but no later than seventy-two months after the last day the use tax may be paid without penalty. /
Amend the bill further, SECTION 39 as found on pages 44-54, by deleting SECTION 39 in its entirety and inserting:
/ SECTION 39.
A. Section 1-30-25 of the 1976 Code is amended to read:
"Section 1-30-25. Effective on July 1, 1993, the The following agencies, boards, and commissions, including all of the allied, advisory, affiliated, or related entities as well as the employees, funds, property, and all contractual rights and obligations associated with any such agency, except for those subdivisions specifically included under another department, are hereby transferred to and incorporated in and shall must be administered as part of the Department of Commerce to be initially divided into divisions for Aeronautics, Advisory Coordinating Council for Economic Development, State Development, Public Railways, and Savannah Valley Development:
(A) South Carolina Aeronautics Commission, formerly provided for at Section 55-5-10, et seq.;
(B) Coordinating Council for Economic Development, formerly provided for at Section 41-45-30, et seq.;
(C) Savannah Valley Authority, formerly provided for at Section 13-9-10, et seq.;
(D) Department of Commerce, including the South Carolina Film Commission, except that the department must make reasonable rules and promulgate reasonable regulations to ensure that funds made available to film projects through its film commission are budgeted and spent so as to further the following objectives:
(1) stimulation of economic activity to develop the potentialities of the State;
(2) conservation, restoration, and development of the natural and physical, the human and social, and the economic and productive resources of the State;
(3) promotion of a system of transportation for the State, through development and expansion of the highway, railroad, port, waterway, and airport systems;
(4) promotion and correlation of state and local activity in planning public works projects;
(5) promotion of public interest in the development of the State through cooperation with public agencies, private enterprises, and charitable and social institutions;
(6) encouragement of industrial development, private business, commercial enterprise, agricultural production, transportation, and the utilization and investment of capital within the State;
(7) assistance in 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) assistance in ensuring stability in employment, increasing the opportunities for employment of the citizens of the State, devising ways and means to raise the living standards of the people of the State;
(9) enhancement of the general welfare of the people; and
(10) encouragement and consideration as appropriate so as to consider race, gender, and other demographic factors to ensure nondiscrimination, inclusion, and representation of all segments of the State to the greatest extent possible. Existing divisions or components of the Department of Commerce formerly a part of the State Development Board excluding the South Carolina Film Commission; and
(E) South Carolina Public Railways Commission, formerly provided for at Section 58-19-10, et seq."
B. Section 1-30-80 of the 1976 Code is amended to read:
"Section 1-30-80. (A) Effective on July 1, 1993, the The following agencies, boards, and commissions, including all of the allied, advisory, affiliated, or related entities as well as the employees, funds, property, and all contractual rights and obligations associated with any such agency, except for those subdivisions specifically included under another department, are hereby transferred to and incorporated in and shallmust be administered as part of the Department of Parks, Recreation and Tourism to include a Parks, Recreation and Tourism Division and Film Division.
Department of Parks, Recreation and Tourism, formerly provided for at Sections 51-1-10, 51-3-10, 51-7-10, 51-9-10 and 51-11-10, et seq.
(B) Effective July 1, 2008, the South Carolina Film Commission of the Department of Commerce is transferred to the Department of Parks, Recreation and Tourism and becomes a separate division of the Department of Parks, Recreation and Tourism.
(2) The South Carolina Film Commission as established in this section as a division of the Department of Parks Recreation and Tourism and transferred to it shall ensure that funds made available to film projects through the film commission are budgeted and spent so as to further the following objectives:
(a) stimulation of economic activity to develop the potentialities of the State;
(b) conservation, restoration, and development of the natural and physical, the human and social, and the economic and productive resources of the State;
(c) promotion of a system of transportation for the State, through development and expansion of the highway, railroad, port, waterway, and airport systems;
(d) promotion and correlation of state and local activity in planning public works projects;
(e) promotion of public interest in the development of the State through cooperation with public agencies, private enterprises, and charitable and social institutions;
(f) encouragement of industrial development, private business, commercial enterprise, agricultural production, transportation, and the utilization and investment of capital within the State;
(g) assistance in 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;
(h) assistance in ensuring stability in employment, increasing the opportunities for employment of the citizens of the State, devising ways and means to raise the living standards of the people of the State;
(i) enhancement of the general welfare of the people; and
(j) encouragement and consideration as appropriate so as to consider race, gender, and other demographic factors to ensure nondiscrimination, inclusion, and representation of all segments of the State to the greatest extent possible."
C. (A) Where the provisions of this part transfer the South Carolina Film Commission from the Department of Commerce to the Department of Parks, Recreation and Tourism, the employees, authorized appropriations, and assets and liabilities of the South Carolina Film Commission are also transferred to and become part of the Department of Parks, Recreation and Tourism. All classified or unclassified personnel employed by the South Carolina Film Commission on the effective date of this act, either by contract or by employment at will, shall become employees of the Department of Parks, Recreation and Tourism, with the same compensation, classification, and grade level, as applicable. The Budget and Control Board shall cause all necessary actions to be taken to accomplish this transfer in accordance with state laws and regulations.
(B) Regulations promulgated by the South Carolina Film Commission are continued and are considered to be promulgated by the Film Commission as a division of the Department of Parks, Recreation and Tourism.
(C) The Code Commissioner is directed to change or correct all references to the South Carolina Film Commission to reflect its transfer to the Department of Parks, Recreation and Tourism. References to the name of the South Carolina Film Commission in the 1976 Code or other provisions of law are considered to be and must be construed to mean appropriate references."
D. Title 12 of the 1976 Code is amended by adding:
Section 12-64-10. This chapter may be cited as the 'South Carolina Motion Picture Incentive Act of 2008'.
Section 12-64-20. (1) 'Base investment' means the aggregate funds actually invested and expended by a production company as qualified production expenditures incurred in this State that are directly used in state-certified production or productions.
(2) 'Company' means a corporation, partnership, limited liability company, or other business entity.
(3) 'Department' means the South Carolina Department of Parks, Recreation and Tourism, including the South Carolina Film Commission.
(4) 'Direct use expenditure' means an expenditure in a qualified production activity. A production company may only claim production expenditures that are directly used in a qualified production activity. In determining whether an expenditure is directly used in a qualified production activity, the South Carolina Film Commission will consider the proximity of the expenditure to the activity as well as the causal relationship between the expenditure and the activity.
(5) 'Director' means the director of the Department of Parks, Recreation and Tourism.
(6) 'Live sporting event' means a scheduled sporting competition, game, or race that is not originated by a production company, but originated solely by an amateur, collegiate, or professional organization, institution, or association for live or tape-delayed television or satellite broadcast. The term does not include commercial advertising, an episodic television series, a television pilot, music video, motion picture, or documentary production where any sporting events are presented through archived historical footage or similar footage depicting either live sporting events that originated more than thirty days before the time of usage.
(7) 'Multimarket commercial distribution' means commercial distribution which extends to markets outside the State of South Carolina.
(8) 'Payroll' means salary or wages, subject to South Carolina income tax withholdings. In the case of a person or persons represented by a loan out company or a personal service company and paid by a payroll service company, all payments qualify under Section 12-8-550.
(9) 'Production company' means a company which has been approved by the department and primarily engages in qualified production activities. 'Production company' does not mean or include any form of business owned, affiliated, or controlled, in whole or in part, by any company or person which is in default on any tax obligation of the State, or a loan made or guaranteed by the State until such time as the tax obligation or loan is satisfied.
(10) 'Qualified production activities' means the production of new film, video, or digital projects produced in this State and approved by the department such as feature films, pilots, movies for television, commercial advertisement, and music videos. The term 'qualified production activities' does not include the production of television coverage of news and live sporting events or a production produced by a production company if records, as required by 18 USC 2257, are to be maintained by that motion picture production company with respect to any performer portrayed in that single media or multimedia program.
For purposes of this definition, in the case of an episodic television series, an entire season of episodes is considered one production. The rebate is computed based on all of the production company's qualifying expenses incurred with respect to the production of the entire season's episodes.
(11) 'Qualified production expenditures' means preproduction, production and postproduction expenditures incurred in this State that are directly used in a qualified production activity, including without limitation the following from a South Carolina supplier: set construction and operation; wardrobes, make-up, accessories, and related services; costs associated with photography and sound synchronization, lighting and related services and materials; editing and related services; rental of facilities and equipment; leasing of vehicles; costs of food and lodging; digital or tape editing, transfers of film to tape or digital format, sound mixing, computer graphics services, and special effects services; total aggregate payroll; airfare, if the flight is directly related to production activities in South Carolina and purchased through a South Carolina travel agency or travel company; insurance costs if purchased through a South Carolina based insurance agency; and other direct costs of producing the project in accordance with generally accepted entertainment industry practices. The term must not include postproduction expenditures for marketing and distribution.
(12) 'Resident' means an individual who is domiciled in this State and who is liable for South Carolina income and property taxes.
(13) 'South Carolina supplier' means an entity, including, but not limited to, a limited liability company, a single member limited liability company, a corporation, an 'S' corporation, a partnership or a sole proprietorship that:
(a) has at least one full-time employee within the State;
(b) has a physical location in the State that consists of more than a post office box or drop box and that maintains normal business and has a South Carolina telephone number;
(c) has registered to pay South Carolina income taxes and withholding taxes, and if applicable, South Carolina sales tax; and
(d) has registered to do business, if required, with the South Carolina Secretary of State.
Section 12-64-30. (A) For the purposes of the recruitment and development of qualified production activities in South Carolina, the General Assembly shall appropriate to the department an amount equal to twenty-six percent of the general fund portion of admissions tax collected by the State for the previous fiscal year. Rebates payable pursuant to Section 12-64-40 may not exceed in total ten million dollars annually from the general fund of the State, and this ten million dollars is in addition to amounts made available as a percentage of admissions tax revenues.
(B) The department shall utilize funds to rebate direct use expenditures for qualified production activities or qualified production expenses as provided pursuant to Sections 12-64-40 and 12-64-60 when these expenditures equal or exceed a base investment of one million dollars in twelve consecutive months.
(C)(1) An application for the rebates provided for by this chapter must be accepted only from production companies that report an anticipated base investment in the State in the aggregate equal to or exceeding one million dollars in a twelve-month period.
(2) The application must be approved by the department.
(D) The department shall use up to seven percent of these funds for marketing for the following purposes:
(1) to allow for assistance with recruitment or infrastructure development of the film industry, or
(2) marketing, or
(3) ally support, or
(4) special events.
(E)(1) The rebate provided in this section is available to the production company at the end of all qualified production activity. The production company shall apply to the South Carolina Film Commission for a certificate of completion once qualified production activity in South Carolina is complete. The production company shall provide any information the South Carolina Film Commission considers necessary to determine if the one million dollar base investment requirement has been met.
(2) A production company may claim the rebate by filing a request for a rebate with the South Carolina Film Commission once the certificate of completion is obtained. To claim the rebate, the production company and all companies described in Section 12-64-40(B)(1)(b) or (c) must be current with respect to all taxes or loans due and owing the State or political subdivisions at the time of the filing of the request for the rebate. If the production company or company described in Section 12-64-40(B)(1)(b) or (c) is not current with respect to all taxes due and owing the State or political subdivisions, the production company may be barred from claiming the rebate until the taxes and loans have been paid in full.
(3) The production company shall attach to its request for the rebate a copy of the certificate of completion and a copy of all assignments of the rebate, if applicable.
(F) A production company claiming a rebate pursuant to this section, and all companies described in Section 12-64-40(B)(1)(b) or (c), shall make payroll books and records of all expenditures available for inspection to the South Carolina Film Commission at the times requested by the South Carolina Film Commission. Each production company claiming the rebate, at the time of filing, shall provide a report to the South Carolina Film Commission that includes the project's name, the name of each employee that worked on the project, the social security number for each employee, the beginning and ending date of employment, the number of days the employee worked, a job description for each employee, the total gross wages for each employee, the South Carolina taxable wages subject to withholding for each employee, and other information considered necessary by the South Carolina Film Commission. The report also must contain the total amount of withholding attributable to all employees that worked on the project in South Carolina.
(G) A production company claiming a rebate pursuant to Section 12-64-60 shall make records of all expenditures available for inspection to the South Carolina Film Commission at the times requested by the South Carolina Film Commission. Each production company claiming the rebate shall provide a report, as prescribed by the South Carolina Film Commission, at the time of filing.
(H) For purposes of this section, and as an exception to Section 12-54-240, a production company and a company described in Section 12-64-40(B)(1)(b) or (c) agree that the department and the Department of Revenue may provide information concerning the request for the rebate and the certificate of completion among the respective taxpayers and the respective agencies.
(I) The allocations to production companies contemplated by this chapter must be made by the department. The South Carolina Film Commission may prescribe policies and procedures necessary to administer the application and award of the rebate.
(J) The rebates paid to a production company are not income and not subject to tax pursuant to Chapter 6 of this title.
(K) The department shall report annually on the use of all funds pursuant to this section. The report is a public record pursuant to the Freedom of Information Act, Chapter 4 of Title 30, and must be posted annually on the department's web site by December thirty-first for the previous fiscal year.
Section 12-64-40. (A) The department may rebate to a production company a portion of the South Carolina payroll of the employment of persons subject to South Carolina income tax withholdings in connection with production of qualified production activities. The rebate is an amount up to twenty percent of the total aggregate South Carolina payroll. Up to an additional ten percent rebate may be paid for all South Carolina residents who are paid a minimum of eighteen dollars an hour. For purposes of this section, total aggregate payroll does not include the portion of the salary of an employee whose salary is greater than one million dollars for each qualified production activity.
(B)(1) For purposes of this section, an employee is an individual directly involved in the qualified production activity in South Carolina and who is an employee of a:
(a) production company;
(b) personal service corporation retained by a production company to provide persons used directly in the qualified production activity in South Carolina; or
(c) payroll services or loan out company that is retained by a production company to provide employees who work directly in the qualified production activity in South Carolina.
(2) For his wages to qualify for the rebate, the employee must be certified by the South Carolina Film Commission as a qualifying employee and the employee is liable for South Carolina income tax withholding. In the case of a person or persons represented by a loan out company or a personal service company and paid by a payroll service company, all payments qualify pursuant to Section 12-8-550.
(C) The rebate applies with respect to an employee described in subsection (B)(1)(b) or (c) of this section only if, before the rebate is applied for, the personal services corporation, payroll services company, or loan out company is approved and certified by the South Carolina Film Commission, and makes an irrevocable assignment of its rebate to the production company that produced the qualified production activity. The assignment must be made on a form provided by the South Carolina Film Commission which must include a waiver of confidentiality pursuant to Section 12-54-240. Upon assignment, the rebate may be paid only to the production company. A personal services corporation, payroll services company, or loan out company which is a subcontractor to another entity which has made or does make the irrevocable assignment is not required to make the assignment to execute the form. However, a subcontractor is not entitled to a rebate unless, before the start of the physical production in South Carolina, the subcontractor has notified the South Carolina Film Commission and the production company that it does not intend to assign its rebate.
Section 12-64-50. At the time the production company is certified by the department, it may make, with the approval of the department, an irrevocable assignment of future payments attributable to the rebates made pursuant to Section 12-64-30 to a designated trustee. The assignment must specify the exact dollar amount being assigned to the designated trustee. For purposes of this chapter, 'designated trustee' means the single financier or financial institution designated by the production company to receive all assignments of payments made pursuant to this chapter and to the terms of an agreement entered into by the production company. If a production company elects to assign payments to the designated trustee, the election must be made on a form provided by the department, including a waiver of confidentiality pursuant to Section 12-54-240, and the payments may be paid only to the designated trustee. The production company shall file an application for the assignment with the department before applying for the rebate.
Section 12-64-60. (A)(1) The department may rebate to a production company an amount up to thirty percent of the qualified production expenditures made by the production company in this State.
(2) This subsection does not apply to payroll paid for production company employees subject to Section 12-64-40 or money paid to the companies described in Section 12-64-40(B)(1)(b) or (c).
(B) An additional one percent of the general fund portion of admissions tax collected by this State for the previous fiscal year must be appropriated to the department for the exclusive use of the South Carolina Film Commission for the promotion of collaborative production and educational efforts between institutions of higher learning in South Carolina and qualified production activities. These appropriations must be appropriated annually by September first to the department for the exclusive use of the South Carolina Film Commission. The South Carolina Film Commission may prescribe procedures necessary to administer this section. Unexpended funds from this appropriation carry forward to the next and succeeding fiscal years and must be used for the same purpose.
Section 12-64-70. (A) An additional one percent of the general fund portion of admissions tax collected by this State for the previous year must be allocated to the South Carolina Film Commission for the development and funding of a trainee wage reimbursement program, apprenticeship programs, and other qualified production activity training programs for South Carolina residents. These appropriations must be appropriated annually to the department in the general appropriations act and must be made available annually by September first to the department for the exclusive use of the South Carolina Film Commission. Unexpended funds from this source may be carried over to the next and succeeding fiscal years and must be used for the same purpose. The South Carolina Film Commission may develop these programs in conjunction with South Carolina universities and colleges that have academic departments instructing students in qualified production activities and must take into account industry best practices. The South Carolina Film Commission shall offer a fifty percent reimbursement of wages for on-the-job training of South Carolina residents in advanced crew positions for up to 1,040 hours a year. To be eligible and to be pre-approved by the South Carolina Film Commission, participants in the program must:
(1) be a South Carolina resident;
(2) be certified as a qualified production activity trainee by the South Carolina Film Commission;
(3) employed by a qualified production activity in South Carolina.
(B) After approval by the South Carolina Film Commission, the department may provide for reimbursement of fifty percent of payroll paid to the personnel for whom information is submitted in accordance with the South Carolina Film Commission's policies and procedures.
(C) This section does not apply to production company employees receiving rebates pursuant to Section 12-64-40.
(D) The South Carolina Film Commission may prescribe procedures necessary to administer this section.
(E) The provisions of this section are effective only for the five consecutive state fiscal years beginning July 1, 2009.
Section 12-64-80. (A)(1) Upon a determination by the director of the General Services Division of the State Budget and Control Board of the underutilization of state property by a state agency, the South Carolina Film Commission may negotiate below-market rates for temporary use, no more than twelve months, of space for the underutilized property. The negotiations and temporary use are exempt from the provisions of the South Carolina Consolidated Procurement Code. State-owned or political subdivision-owned properties may recoup all costs they expend on behalf of and at the direction of the production company at normal and customary rates incurred by the state agency. State-owned or political subdivision-owned properties also may recoup costs required to repair damage caused by the production company to real or personal property of the state agency or political subdivision at normal and customary rates incurred by the state agency.
(2) The state agency that owns the property determined to be underutilized may appeal within three business days that determination of underutilization to the State Budget and Control Board.
(B) The State or its political subdivisions may not charge a location or facility fee for properties they own to a production company if the properties are used for ten or fewer days as a location or facility in the production of a qualified production activity, but only properties used directly in filming and not as support locations are covered by this provision. A property may be used for a total of only thirty days without location or facility fees in a calendar year. The production company may be on site no longer than ten days within a thirty-day period without a location or facility fee charge. State-owned or political subdivision-owned properties may recoup all costs they expend on behalf and at the direction of the production company at the normal and customary rates incurred by the state agency or political subdivision. State-owned or political subdivision-owned properties also may recoup a location or facility fee, after the first ten days, not to exceed two thousand five hundred dollars a day. State-owned or political subdivision-owned properties also may recoup costs required to repair damage caused by the production company to real or personal property of the state agency or political subdivision at the normal and customary rates incurred by the state agency or political subdivision. The production company shall reimburse all location or facility costs to the state agency or political subdivision within twenty-one calendar days of completion of production activities on site. The production company may use the publicly-owned property only on the days agreed to and approved by the state agency or political subdivision.
Section 12-64-90. The South Carolina Film Commission may form a South Carolina Film Foundation to solicit donations for the recruitment and development of qualified production activities in furtherance of the purposes of this chapter.
Section 12-64-100. The end credit roll of a qualified production activity that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement as a condition of receiving incentive funding under this section, when appropriate, at no cost to the State. The recognition must at a minimum include placement in the end credits of 'Filmed in South Carolina - www.FilmSC.com' with size and placement commensurate to other logos included in the end credits or, if no logos are used, the statement 'Filmed in South Carolina - www.FilmSC.com' or a similar statement approved by the South Carolina Film Commission before the placement. The State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a production produced in the State.
Section 12-64-110. To the extent not already provided, the South Carolina Film Commission may prescribe rules and procedures and promulgate regulations to carry out the intent and purposes of this chapter."
E. Chapter 62, Title 12 of the 1976 Code is repealed.
F. The repeal or amendment by this SECTION 39 of any law, whether temporary or permanent or civil or criminal, does not affect pending actions, rights, duties, or liabilities founded thereon, or alter, discharge, release or extinguish any penalty, forfeiture, or liability incurred under the repealed or amended law, unless the repealed or amended provision shall so expressly provide. After the effective date of this SECTION 39, all laws repealed or amended by this SECTION 39 must be taken and treated as remaining in full force and effect for the purpose of sustaining any pending or vested right, civil action, special proceeding, criminal prosecution, or appeal existing as of the effective date of this SECTION 39, and for the enforcement of rights, duties, penalties, forfeitures, and liabilities as they stood under the repealed or amended laws.
G. Except as otherwise stated, this SECTION 39 takes effect July 1, 2008. However, the apprentice program and its funding as provided in Section 12-64-70 of the 1976 Code as contained in part II, subsection D. of this SECTION 39 takes effect July 1, 2009. /
Amend the bill further, Section 12-6-1120(4) as found in SECTION 48, page 94, line 17, by deleting / Tier III / and inserting / Tier II /.
Amend the bill further, Section 12-28-955 as found in SECTION 49, beginning on page 94, by deleting lines 22-37 in their entirety and inserting:
/ "Section 12-28-955. (A) Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation. A transporter licensed to distribute motor fuel in this State is eligible for reimbursement of its initial expenses and for recurring administrative costs to comply with Department of Revenue electronic reporting requirements. A transporter is entitled to a one-time reimbursement of its initial expenses not to exceed two thousand dollars. In addition, a transporter is entitled to an annual reimbursement of its administrative costs equal to three dollars for each one hundred thousand gallons, or fraction of it, of motor fuel transported based on a monthly average not to exceed twelve hundred dollars for each year. /
Amend the bill further, SECTION 19 as found on pages 23, lines 1-43, and 24, lines 1-34, by deleting SECTION 19 in its entirety and inserting / SECTION 19. Deleted /.
Renumber sections to conform.
Amend title to conform.
Rep. KIRSH explained the amendment.
The amendment was then adopted.
Rep. KENNEDY proposed the following Amendment No. 3 (Doc Name COUNCIL\AGM\19227MM08), which was tabled:
Amend the bill, as and if amended, Section 12-37-714(2) as found in SECTION 45.C., by deleting item (2) in its entirety and inserting:
/ "(2) A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for sixty consecutive days or for ninety one hundred eighty days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State." /
Renumber sections to conform.
Amend title to conform.
Rep. KENNEDY explained the amendment.
Rep. KENNEDY spoke in favor of the amendment.
Rep. COOPER moved to table the amendment.
Rep. KENNEDY demanded the yeas and nays which were taken, resulting as follows:
Those who voted in the affirmative are:
Bannister Battle Bedingfield Bingham Bowen Brady Cato Chalk Clemmons Cooper Cotty Crawford Daning Dantzler Davenport Delleney Edge Erickson Gambrell Gullick Hagood Haley Hamilton Hardwick Harrell Harrison Haskins Hayes Herbkersman Hiott Huggins Hutson Jennings Kelly Kirsh Leach Limehouse Littlejohn Loftis Lowe Lucas Mahaffey McLeod Merrill Mitchell Moss Mulvaney Neilson Owens Perry Pinson E. H. Pitts Rice Sandifer Scarborough Shoopman Simrill Skelton D. C. Smith F. N. Smith G. M. Smith G. R. Smith J. R. Smith W. D. Smith Spires Stavrinakis Stewart Talley Taylor Thompson Umphlett Walker White Whitmire Witherspoon Young
Those who voted in the negative are:
Agnew Alexander Allen Anderson Anthony Bales Branham Brantley G. Brown R. Brown Clyburn Cobb-Hunter Coleman Funderburk Hart Hosey Howard Jefferson Kennedy Knight Mack J. H. Neal Ott Parks Phillips Rutherford Scott Weeks Whipper Williams
So, the amendment was tabled.
Rep. EDGE proposed the following Amendment No. 4 (Doc Name COUNCIL\AGM\19229MM08), which was ruled out of order:
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/ SECTION ___. Chapter 1, Title 6 of the 1976 Code is amended by adding:
Section 6-1-3000. (A) For purposes of this section:
(1) 'Fee' includes, but is not limited to, assessments, fees for improvements, special assessments, maintenance, roads, or other repairs required by the homeowners' association.
(2) 'Homeowner' means a person who holds title to real property, in fee simple or otherwise including, but not limited to, an owner of real property subject to a homeowners' association, an owner of an interest in a vacation time share sharing plan, and a co-owner under a horizontal property regime.
(3) 'Homeowners' association' has the same meaning as provided in Section 12-43-230.
(4) 'Homeowners' association document' includes, but is not limited to, declarations of covenants, articles of incorporation, bylaws, or similar document concerning the rights of property owners to use their property.
(B) Regardless of a restrictive covenant, declaration, rule, contractual provision, or other requirement concerning fees in a deed, contract, lease, rental agreement, or homeowners' association document, a fee levied by a homeowners' association must be uniform as to all property owners in the association and must be a fixed amount. The fee must not be assessed upon the transfer of any real estate within the association and must not be based on the value of the home." /
Renumber sections to conform.
Amend title to conform.
Rep. EDGE explained the amendment.
Rep. SCOTT raised the Point of Order that Amendment No. 4 was out of order in that it was not germane to the Bill.
SPEAKER HARRELL stated that while the Bill dealt with taxation, the Amendment dealt with Home Owners' Association fees and did not relate to taxation. He therefore sustained the Point of Order and ruled the Amendment out of order.
Rep. TALLEY proposed the following Amendment No. 5 (Doc Name COUNCIL\AGM\19228MM08), which was adopted:
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/ Section ___. Article 3, Chapter 28, Title 12 of the 1976 Code is amended by adding:
"Section 12-28-340. (A) A terminal, as defined in Section 12-28-110(56), located within the State must offer for sale a petroleum product that is not already pre-blended with ethanol and that is suitable for subsequent blending of the product with ethanol.
(B) A person or entity must not take any action to deny a distributor, as defined in Section 12-28-110(17), or retailer, as defined in Section 12-28-110(52), who is doing business in this State and who has registered with the Internal Revenue Service on Form 637(M) from being the blender of record afforded them by the acceptance by the Internal Revenue Service of Form 637(M)." /
Renumber sections to conform.
Amend title to conform.
Rep. TALLEY explained the amendment.
The amendment was then adopted.
Rep. KIRSH explained the Bill.
The Bill, as amended, was read the second time and ordered to third reading.
The Senate Amendments to the following Bill were taken up for consideration:
H. 3853 (Word version) -- Reps. Witherspoon, Walker, Bales, Harvin, Littlejohn, Lowe, Mahaffey, Miller, M. A. Pitts, Spires and Bowers: A BILL TO AMEND SECTION 56-5-4630, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PLACEMENT OF A RED LIGHT, LANTERN, OR FLAG UPON A LOAD THAT EXTENDS FOUR FEET OR MORE BEYOND THE BED OR BODY OF A VEHICLE, SO AS TO REVISE THE CIRCUMSTANCES UPON WHICH THE RED LIGHT, LANTERN, OR FLAG MUST BE PLACED UPON THE LOAD, AND TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES AN AMBER STROBE LIGHT MUST BE AFFIXED TO THE LOAD.
Rep. WALKER moved to adjourn debate upon the Senate Amendments until Thursday, April 24, which was agreed to.
The Senate Amendments to the following Bill were taken up for consideration:
H. 4680 (Word version) -- Reps. Walker, Anthony, W. D. Smith, Littlejohn, Talley, Kelly, Mahaffey and Davenport: A BILL TO AMEND ACT 906 OF 1962, AS AMENDED, RELATING TO THE SPARTANBURG COUNTY COMMISSION FOR TECHNICAL AND COMMUNITY EDUCATION, SO AS TO PROVIDE FOR REPRE