Collection of Public Utility Tax Made Easy (Paperback)

A significant amount of time is being spent each year preparing public utility assessments. Inefficiencies in the process and delays in receiving the information cause undue hardship on the South Carolina Department of Revenue which results in late assessment mailings, late collection of revenues and high lost opportunity cost of interest earned. This project will examine the work flow of the data from the time the Public Service Commission and Office of Regulatory Services receive the information until DOR issues the assessment for collections, in order to identify problems in the process and suggest ways to improve the process.