The bill H. 3355 proposes to amend the South Carolina Code of Laws by adding Section 6-1-200, which authorizes local governing bodies of counties or municipalities to impose a community charge on nonprofit hospitals and institutions of higher learning. The charge can only be applied in unincorporated areas of a county and must be calculated uniformly, not exceeding the costs of services provided to these entities. For nonprofit hospitals, the charge is based on gross proceeds, requiring at least one billion dollars in the previous fiscal year, while for institutions of higher learning, it is based on enrollment figures.

Additionally, the bill outlines collection measures for unpaid community charges. If a nonprofit hospital fails to pay, the local governing body can petition the Department of Revenue to revoke its nonprofit status for tax purposes, allowing the charge to be collected like delinquent income taxes. In the case of public institutions of higher learning, the local governing body must notify the State Treasurer, who will withhold state appropriations until proof of payment is provided. This act will take effect upon the Governor's approval.

Statutes affected:
12/05/2024: 6-1-200
Latest Version: 6-1-200