S*0143(Rat #0043, Act #0024 of 2001)  General Bill, By Leatherman and Branton
 A BILL TO AMEND SECTION 12-45-90, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO ACCEPTABLE FORMS OF PAYMENT OF COUNTY TAXES, SO AS TO PROVIDE FOR
 ELECTRONIC COLLECTION THROUGH A THIRD-PARTY ADMINISTRATOR AND FOR OTHER MEDIA
 OF COLLECTION UPON APPROVAL BY THE COUNTY GOVERNING BODY, TO PROVIDE FOR
 DISTRIBUTION OF COLLECTED TAXES AMONG TAXING ENTITIES, AND TO PROVIDE FOR
 IMPOSITION OF A SURCHARGE SUFFICIENT TO COVER COLLECTION COSTS.-AMENDED TITLE

   01/16/01  Senate Introduced and read first time SJ-3
   01/16/01  Senate Referred to Committee on Finance SJ-3
   03/07/01  Senate Committee report: Favorable with amendment
                     Finance SJ-11
   03/08/01  Senate Amended SJ-16
   03/08/01  Senate Read second time SJ-16
   03/08/01  Senate Ordered to third reading with notice of
                     amendments SJ-16
   03/13/01  Senate Read third time and sent to House SJ-17
   03/14/01  House  Introduced and read first time HJ-7
   03/14/01  House  Referred to Committee on Ways and Means HJ-8
   04/05/01  House  Committee report: Favorable Ways and Means HJ-4
   04/11/01  House  Read second time HJ-36
   04/11/01  House  Unanimous consent for third reading on next
                     legislative day HJ-37
   04/12/01  House  Read third time and enrolled HJ-8
   05/23/01         Ratified R 43
   05/29/01         Signed By Governor
   06/05/01         Act No. 24
   06/14/01         Effective date 05/29/01
   06/14/01         Copies available

AN ACT TO AMEND SECTION 12-45-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ACCEPTABLE FORMS OF PAYMENT OF COUNTY TAXES, SO AS TO PROVIDE FOR ELECTRONIC COLLECTION THROUGH A THIRD-PARTY ADMINISTRATOR AND FOR OTHER MEDIA OF COLLECTION UPON APPROVAL BY THE COUNTY GOVERNING BODY, TO PROVIDE FOR DISTRIBUTION OF COLLECTED TAXES AMONG TAXING ENTITIES, AND TO PROVIDE FOR IMPOSITION OF A SURCHARGE SUFFICIENT TO COVER COLLECTION COSTS.

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

Media of payment

SECTION 1. Section 12-45-90 of the 1976 Code is amended to read:

"Section 12-45-90. Taxes are payable in the following kinds of funds and no other: silver coin, United States currency, United States postal money orders, and checks subject to collection. A third-party administrator may be used for the collection of taxes through electronic media if there is no cost borne by the county. Other media of payment may be accepted as payment for taxes upon approval of the governing body, and if costs are incurred by the county in the acceptance of a payment media, approval of the county governing body must be obtained. Electronic or other media of payment are subject to collection, and in the absence of an agreement among the taxing entities to share the costs of collection of property taxes, costs must be apportioned among the taxing entities on a pro rata basis. The county governing body may impose a uniform surcharge as a condition of acceptance of a particular medium of payment, not to exceed the cost of accepting charge cards, debit cards, or electronic forms of payment including discount or merchant fees. Jury certificates and per diem of witnesses in the circuit court and all county claims which have been approved and certificates issued by the governing body of the county are receivable for taxes due the county in which the services were rendered or the claims approved, not including school taxes."

Time effective

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

Ratified the 23rd day of May, 2001.

Approved the 29th day of May, 2001.