Spartanburg County

Water Recreational Funds
And
Game and Fish Funds

SECTION 12-28-2730. Distribution of gasoline tax to Department of Natural Resources.

(A) One percent of the proceeds from thirteen cents of the gasoline tax only imposed pursuant to this chapter must be transmitted to the Department of Natural Resources to be placed to the credit of a special water recreational resources fund of the State Treasury, and all balances in the fund must be carried forward annually so that no part of it reverts to the general fund of the State. All of the funds must be allocated based upon the number of boats or other watercraft registered in each county pursuant to law and expended, subject to the approval of a majority of the county legislative delegation, including a majority of the resident senators, if any, for the purpose of water recreational resources. The amounts allocated must be deducted from the gross proceeds of the gasoline tax before net proceeds to be distributed are determined. This section does not reduce the one cent a gallon license tax credited to the general fund of the State pursuant to Section 12-28-2720.

(B) The governing body of a coastal county, upon recommendation of a majority of the legislative delegation, including a majority of resident senators, shall refund to a person purchasing gasoline for use in commercial or charter fishing boats operated exclusively in the coastal waters of this State, all or a portion of the state tax on the gasoline returned to the county pursuant to this section. The refund, if any, must be made pursuant to regulations established by the governing body of the county.

(C) The Department of Natural Resources must be reimbursed for engineering, design, rehabilitation, and law enforcement costs incurred in the administration of the provisions of this section. The Department of Natural Resources must be reimbursed for noxious aquatic weed treatment. Funds for law enforcement and noxious aquatic weed treatment may not exceed one-third of revenues to the special water recreational resources fund. Funds for reimbursements must be transferred from funds collected under the provisions of this section.

As stated in the above code, these funds are only expended with the approval of the Spartanburg County Legislative Delegation.

Receipts for the County Game and Fish Fund are generated from hunting and fishing violations and one-half of the Annual Non-Resident Fishing Licenses sold in each county. Receipts for the Water Recreation Resource Fund are derived from the Boat Gas Tax distributed by the S. C. Department of Revenue based on the number of boats registered in each county.