S.C. Code Ann. § 44-56-485 – Applicability of article; Drycleaning Facility Exemption certificates

(A) Notwithstanding any other provision of this article, this article does not apply to a drycleaning facility that possesses a Drycleaning Facility Exemption Certificate issued by the Department of Revenue on or after July 1, 2009. A Drycleaning Facility Exemption Certificate only may be issued by the Department of Revenue if the drycleaning facility meets the requirement in subsection (F) or all of the following requirements:
1. (1) the drycleaning facility was in existence on July 1, 1995;
2. (2)
  1. (a) the drycleaning facility drycleaned with nonhalogenated cleaners only on or before July 1, 1995; or
  2. (b) the drycleaning facility drycleaned with halogenated fluids and nonhalogenated cleaners and elected to remove the facility from the requirements of this article by election made to the Department of Revenue before October 1, 1995;
3. (3) the drycleaning facility has never participated in the fund through payment of any surcharges or fees imposed pursuant to this article that are administered and collected by the Department of Revenue;
4. (4) the drycleaning facility requested a Drycleaning Facility Exemption Certificate from the Department of Revenue by December 31, 2009; and
5. (5) the department has verified that the drycleaning facility has met the requirements contained in items (1) through (4) for the issuance of the Drycleaning Facility Exemption Certificate to the drycleaning facility.
  1. (i) owned or operated by the same person that owns or operates the dry drop-off facility;
  2. (ii) issued a Drycleaning Facility Exemption Certificate by the Department of Revenue on or after July 1, 2009; and
  3. (iii) where the owner or operator, or related entity, does not own or operate any other drycleaning facilities participating in the fund through payment of any surcharges or fees imposed pursuant to this article.
    However, an owner or operator of a drycleaning facility or property owner may elect to place the drycleaning facility under the provisions of this article by paying the required annual fee for the drycleaning facility before October 1, 1995. If an owner or operator of a drycleaning facility or property owner does not elect to place a drycleaning facility under this article before October 1, 1995, the current or a future owner or operator of the site or property owner is prohibited from receiving any funds or assistance pursuant to this article. Failure to pay the required annual fee by October 1, 1995, constitutes electing not to place a drycleaning facility under this article. Additionally, an owner, operator, or property owner who does not elect to place a drycleaning facility that was in existence on July 1, 1995, under this article is prohibited from receiving any funds or assistance pursuant to this article for any site the owner, operator, or property owner elected not to place under this article and any site operated or abandoned before July 1, 1995. If the owner, operator, or property owner placed a drycleaning facility that was in existence on July 1, 1995, under this article, and met all other requirements including registration of that site, the facility is eligible pursuant to this article.
  However, with respect to item (4), if the ownership or operation of a drycleaning facility that possesses a Drycleaning Facility Exemption Certificate is transferred to another person after December 31, 2009, the new owner or operator shall request and must be provided an updated Drycleaning Facility Exemption Certificate from the Department of Revenue; otherwise the certificate remains current.
  The Drycleaning Facility Exemption Certificate authorized pursuant to this section only applies to the physical location at which the drycleaning took place and is not transferable to any other physical location.
  Notwithstanding any other provision of this article, this article also does not apply to dry drop-off facilities where the clothing or other fabrics are only cleaned by a drycleaning facility:
(B) A drycleaning facility in existence on July 1, 1995, that uses halogenated fluids and nonhalogenated cleaners may elect to remove the facility from the requirements of this article if the election is made before October 1, 1995. Failure to pay the required annual fee by October 1, 1995, constitutes electing to remove a facility from the requirements of this article. An owner, operator, or property owner of a facility using halogenated and nonhalogenated cleaners may not elect to remove a facility from the requirements of this article for one solvent and not the other.
(C) Notwithstanding subsections (A) and (B) of this section, if a property owner or an owner or operator of a drycleaning facility in existence on July 1, 1995, has made an election not to place a facility under the provisions of this article as allowed in subsection (A) or (B), then the property owner or an owner or operator of a drycleaning facility may affirmatively and irrevocably elect to place the drycleaning facility under the provisions of this article. This election must be made by registering with the Department of Revenue on or before July 1, 2005, and paying the fees and taxes provided pursuant to this article. An electing drycleaning facility is liable for payment of all taxes and fees from the later of July 1, 1995, or the date the drycleaning facility began operating, but is not liable for any penalties or interest. An electing drycleaning facility may pay the back taxes and fees that the facility is required to pay under this subsection by making monthly installments toward full payment of all back taxes and fees. The monthly installments must commence no later than July 1, 2004, and all back taxes and fees must be fully paid on or before July 1, 2006.
(D) Notwithstanding any other provision of this article, any property owner or owner or operator of a drycleaning facility that has not registered with the Department of Revenue and complied with the provisions of this article may voluntarily register with the Department of Revenue on or before July 1, 2005, without incurring any penalties or interest. Payment of all taxes and fees due pursuant to this article is required to be made from the later of July 1, 1995, or the date the drycleaning facility began operating. A property owner or owner or operator of a drycleaning facility that does not voluntarily register under this subsection is subject to interest, penalties, and payment of all taxes and fees from the later of July 1, 1995, or the date the drycleaning facility began operating. No fees may be prorated or refunded for a business in operation for less than twelve months.
(E) Notwithstanding any other provision of this article, the department may direct the Department of Revenue to allow a property owner or owner or operator of a drycleaning facility, who elected not to place the facility under this article pursuant to subsection (A) or (B) of this section to register, provided the department finds that the property owner or owner or operator of the drycleaning facility requesting to register did not have notice of this article for more than ninety days prior to requesting registration. The property owner or owner or operator of a drycleaning facility registering pursuant to this subsection is liable for payment of all taxes or fees, including interest, from the later of July 1, 1995, or the date the drycleaning facility began operating; however, the registering property owner or owner or operator of a drycleaning facility is not liable for penalties. No fees may be prorated or refunded for a business in operation for less than twelve months.
(F) Notwithstanding any other provision of this article, the department may direct the Department of Revenue to allow a property owner, owner or operator of a drycleaning facility that has previously registered for coverage under this article to elect to opt out of the provisions of this article provided the facility has been in operation before January 1, 1940, has drycleaned only with nonhalogenated cleaners and applies for a Drycleaning Facility Exemption Certificate after July 1, 2009, and before September 30, 2009. Fees that have been paid by the property owner, owner or operator of a drycleaning facility that is opting out of the provisions of this article may not be refunded and may not receive any benefit from this article.