For more than 40 years, member municipalities have contracted with the Association to collect delinquent insurance taxes from insurance companies. In 1994, the Association expanded the program to collect current taxes from insurance companies.

The Insurance Tax Program centralizes the licensing procedures for insurance companies and standardizes the collection rates and dates.

All companies licensed/registered with the South Carolina Department of Insurance to do business within the state of South Carolina must file and pay a municipal license tax with the Municipal Association of South Carolina.

Payments for municipal license taxes are due by May 31. Any payment received after May 31 is subject to a 5 percent monthly penalty. The only method of reporting premiums, paying the business license tax (if applicable) and updating contact information is online. If you have not received the annual mailing or have questions about reporting, contact insurancetax@masc.sc.