PROPERTY TAX BRIEFING PRESENTED TO SOUTH CAROLINA SENATE FINANCE COMMITTEE

This Powerpoint presentation gives statistics on property taxes in South Carolina.

SC REVENUE RULING #16-5

This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.

SC revenue ruling #16-6

The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to explain the application of the use tax.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina.

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

Second Annual Report of the Audubon Society of South Carolina

This document initially contains a directory of the society’s officers and directors. There is then a report of the society’s objects and present condition following the first annual report. They describe their legislature campaign as well as its shortfalls. The document describes the current hunting and resident licenses in the state. A description of the fish and game commissioner is included as well as a description as to why such a position needed to be created. This document includes a description of the Society’s work since the last meeting as well as the overall attitude of the society. There is a description of various different types of birds in order to have an official description to describe the bird that correlates to the laws protecting it. There is a description of the work of the wardens as well as a report and a list of wardens who have not given a report to the society. There is a list of each county and how many non-resident licenses each county has issued along with how much income those sales generated. There are then several bills proposed by the society followed by the secretary’s report. The document then includes the treasurer’s report and a list of members.

Successes in South Carolina : S.C. Smoking Prevention and Cessation Program

This monthly update describes different aspects of smoking cessation and prevention programs in South Carolina. It gives statistics and results of the various programs such as investment of cigarette tax funds offered in South Carolina.

Report of the State Treasurer of South Carolina July 1, 1942 to June 30, 1943

The Office of the State Treasurer of South Carolina publishes an annual report for Comptroller General. Included in the report are Receipts from Sundry Sources Credited to the General Fund ;receipts to the Credit of Special Funds ; Expenditures General Account ; expenditures Special Accounts ; Balances to the Credit of Special Accounts ; Statement of Taxes Collected from County Treasurer ; Expenditures and Back Appropriation ; Statement of Privilege Fertilizer Tax Receipts ; Statement of Bond Accounts ; Statement of Gasoline Tax Distribution to the Counties.

South Carolina general fund revenue monitor October fiscal year 2016-17

This document is a summary of revenues from various sources in the state as well as giving expected revenues, based on income, corporation and other taxes received,

The South Carolina handbook of the war

This handbook issued by the South Carolina State Council of Defense provides a listing of contacts for the Council and 36 essays about the history of the war, current events, the role of America in the war, and peace efforts. The handbook concludes with essays and quotes from South Carolinians and with reports on how citizens can help with the war effort.

The opportunity schools of South Carolina : an experimental study

This is a reprint of a book published in 1932. The State Department of Education of South Carolina, did an intensive study during the summer of 1931 of the problems, needs, and possibilities of the type of opportunity school conducted annually in South Carolina. The purpose and scope of the study, the steps taken, and the findings and interpretations are presented in the chapters in this book.

Old St. David's, Cheraw, South Carolina, 1770-1947

A history of Old St. David's Church in Cheraw, SC from 1770 to 1947.

South Carolina's Croft State Natural Area

This brochure from the South Carolina State Park Department about Croft State Natural Area gives helpful information such as history, description, admission fee, driving directions, GPS coordinates, photographs, and park facilities & activities.

The energy factbook : a resource for South Carolina

This fact book describes An introduction to energy, energy basics, South Carolina’s energy situation, nuclear energy, electricity, solar energy, energy conservation and alternative fuels.

South Carolina Energy Office pre-approved Energy Efficiency Products and Measures

South Carolina law (48-52-640) requires state agencies to submit a disclaimer statement to the State Energy Office with its annual report stating that it did not purchase an energy conservation product that had not been certified by the State Energy Office. This is a list of preapproved products, retrofits and upgrades.