Amend the bill, as and if amended, Part IB, Section 109, DEPARTMENT OF REVENUE, page 470, proviso 109.14, lines 5 - 7, by striking the proviso in its entirety, and inserting
/ (Collection of Business License Taxes) Except for business license taxes collected pursuant to Article 20, Chapter 9, of Title 58, and Chapters 7 and 45 of Title 38, of the 1976 Code, a private, third party entity is prohibited from assessing or collecting business license taxes or requiring a business entity to remit confidential business license tax data to that private third party on behalf of counties or municipalities. This proviso shall not prohibit a county or municipality from contracting with a third party entity in assisting in the collection of business license taxes. For purposes of this proviso, assisting in the collection of business license taxes is defined as identification of businesses that do not have a business license, providing that identification to a county or municipality and/or providing by United States mail official municipality or county business license forms, along with a self-addressed envelope containing the county or municipality address, to identified businesses on behalf of the county or municipality; but does not include collecting personal or proprietary information from the identified business. A third party assisting in the collection of business license taxes as defined is this proviso is prohibited from any further contact with the business. This proviso shall not prohibit a county or municipality from contracting with a third party entity solely for the purpose of providing payment processing services for the acceptance of business license tax payments.
A study committee shall be established to study reform and implementation of a third party collection system. The study committee shall be composed of the following:
(1) One member appointed by the Chairman of the Senate Finance Committee;
(2) One member appointed by the Chairman of the House Ways and Means Committee;
(3) One member appointed by the Chairman of the Senate Labor, Commerce and Industry Committee;
(4) One member appointed by the Chairman of the House Labor, Commerce and Industry Committee;
(5) One member of the Municipal Association of South Carolina;
(6) One member of the South Carolina Chamber of Commerce;
(7) One member of the South Carolina Manufacturers Alliance;
(8) One member of the South Carolina Association of Realtors; and
(9) One member of the South Carolina Association of Counties.
Staff support for the study committee shall be provided by the relevant standing committees of the Senate and the House of Representatives, as appropriate. /
Renumber sections to conform.
Amend sections, totals and title to conform.