South Carolina S 102: Tax collection

Bill Text

2025-2026 Bill 102 Text of Previous Version (May. 01, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 102

Indicates Matter Stricken
Indicates New Matter

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

Indicates Matter Stricken

Indicates New Matter

Committee Amendment Adopted

May 1, 2025

S. 102

Introduced 
by Senators Gambrell and Massey 

S. Printed 5/1/25--S.

Read the first time January 14, 2025

________

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING 
SECTION 6-1-320, RELATING TO MILLAGE RATE INCREASE LIMITATIONS, SO AS TO ALLOW 
A MUNICIPALITY WITHOUT AN OPERATING MILLAGE ON JANUARY 1, 2025, OR A 
MUNICIPALITY THAT INCORPORATES AFTER JANUARY 1, 2025, TO IMPOSE AN OPERATING 
MILLAGE AND TO IMPOSE LIMITATIONS.

 Amend Title To Conform

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

SECTION 1. Section 6-1-320(A) of the S.C. Code is amended by 
adding:

 (3)(a) 
A municipality without an operating millage on January 1, 2025, or a 
municipality that incorporates after January 1, 2025, may impose an operating 
millage sufficient to generate one-third 
of the municipality's 
general fund expenses in the previous fiscal year, or in the case of a newly 
incorporated municipality, one-third of the general fund expenses indicated in 
the proposed budget for the fiscal year submitted pursuant to South Carolina 
State Code of Regulations 113-200.

 (b) Notwithstanding 
subitem (a), a municipality without an operating millage on January 1, 2025, 
that previously imposed an operating millage but repealed the millage, may 
reimpose an operating millage up to an amount equal to its last millage plus 
the cumulative amount of the increases that would have been allowed pursuant to 
item (1) since 2007 or since the millage was repealed, whichever is more 
recent. In calculating the millage amount for reimposition, appropriate amounts 
must be adjusted to account for rollback millage pursuant to Section 
12-37-251(E). For purposes of item (2), a municipality that reimposes millage 
pursuant to this subitem is deemed to have imposed the maximum millage for the 
years prior to the reimposition.

 (c) After 
the operating millage is imposed pursuant to this item, the millage is subject 
to the limitations on increases set forth in item (1).

 (d) 
A municipality may not impose or reimpose an operating millage pursuant to this 
item unless approved by a majority of the qualified voters of the municipality 
voting in a referendum. The referendum must be held at the time of the general 
election. If approved, the operating millage may be imposed in the next fiscal 
year.

SECTION 2. This act takes effect upon approval 
by the Governor.

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This web page was last updated on May 01, 2025 at 03:35 PM