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.

Proceedings of the Tax-payers' Convention of South Carolina, held at Columbia, beginning February 17, and ending February 20, 1874 ...

Appendix; South Carolina--her wrongs and the remedy. Remarks of Col. Richard Lathers, delivered at the opening of the Taxpayers' Convention ... : p. [69]-103.

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,

Fragment of Manuscript Minutes of Congregation Beth Elohim, Charleston, South Carolina

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Economic Impacts of Aquatic Vegetation to Angling in Two South Carolina Reservoirs

Angler creel surveys and economic impact models were used to evaluate potential expansion of aquatic vegetation in Lakes Murray and Moultrie, South Carolina. (PDF contains 4 pages.)

Longevity and Persistence of Triploid Grass Carp Stocked into the Santee Cooper Reservoirs of South Carolina

This study evaluated longevity and population persistence of 768,500 triploid grass carp (Ctenopharyngodon idella Valenciennes) stocked in the 70,000-ha Santee Cooper system in South Carolina from 1989 through 1996 to control hydrilla (Hydrilla verticillata (L.f.) Royle).

Population response of triploid grass carp to declining levels of hydrilla in the Santee Cooper Reservoirs, South Carolina

Approximately 768,500 triploid grass carp ( Ctenopharyngodon idella Valenciennes) were stocked into the Santee Cooper reservoirs, South Carolina between 1989 and 1996 to control hydrilla ( Hydrilla verticillata (L.f.) Royle). Hydrilla coverage was reduced from a high of 17,272 ha during 1994 to a few ha by 1998. During 1997, 1998 and 1999, at least 98 triploid grass carp were collected yearly for population monitoring. Estimates of age, growth, and mortality, as well as population models, were used in the study to monitor triploid grass carp and predict population trends. Condition declined from that measured during a previous study in 1994. The annual mortality rate was estimated at 28% in 1997, 32% in 1998 and 39% in 1999; however, only the 1999 mortality rate was significantly different. Few (2 out of 98) of the triploid grass carp collected during 1999 were older than age 9. We expect increased mortality due to an aging population and sparse hydrilla coverage. During 1999, we estimated about 63,000 triploid grass carp system wide and project less than 3,000 fish by 2004, assuming no future stocking. management, population size Ctenopharyngodon idella, Hydrilla