South Carolina General Assembly
114th Session, 2001-2002

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Bill 143

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Indicates Matter Stricken

Indicates New Matter

COMMITTEE REPORT

April 5, 2001

    S. 143

Introduced by Senators Leatherman and Branton

S. Printed 4/5/01--H.

Read the first time March 14, 2001.

            

THE COMMITTEE ON WAYS AND MEANS

    To whom was referred a Bill (S. 143) 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 payment by credit card, etc., respectfully

REPORT:

    That they have duly and carefully considered the same and recommend that the same do pass:

ROBERT W. HARRELL, JR. for Committee.

            

STATEMENT OF ESTIMATED FISCAL IMPACT

ESTIMATED FISCAL IMPACT ON GENERAL FUND EXPENDITURES:

$0 (No additional expenditures or savings are expected)

ESTIMATED FISCAL IMPACT ON FEDERAL & OTHER FUND EXPENDITURES:

$0 (No additional expenditures or savings are expected)

EXPLANATION OF IMPACT:

    Enactment of this bill will not have a fiscal impact on the General Fund of the State nor on federal and/or other funds.

LOCAL GOVERNMENT IMPACT:

    Passage of this bill will not have a fiscal impact on the counties.

    Approved By:

    Don Addy

    Office of State Budget

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 PAYMENT BY CREDIT CARD, SUBJECT TO APPROVAL AND IMPOSITION OF A VOLUNTARY AND NONREFUNDABLE SURCHARGE BY THE COUNTY GOVERNING BODY.

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

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

    "Section 12-45-90.    Taxes shall be 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 shall be are receivable for taxes due the county in which such the services were rendered or such the claims approved, not including school taxes."

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

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