South Carolina General Assembly
125th Session, 2023-2024
Bill 3083
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A bill
to amend the South Carolina Code of Laws by amending Section 12-45-90, relating to METHODS OF MAKING A TAX PAYMENT, so as to PROHIBIT A COUNTY GOVERNING BODY FROM IMPOSING A SURCHARGE FOR THE ACCEPTANCE OF A PARTICULAR MEDIUM OF PAYMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1.Section 12-45-90 of the S.C. 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 not 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.
SECTION 2.This act takes effect upon approval by the Governor.
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