Each municipality may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card or an electronic payment service and may charge the taxpayer a service fee for any such payment made by any such card or electronic payment service. Such fee shall not exceed any charge by the card issuer or electronic payment service provider, including any discount rate. Payments by credit card, charge card or debit card or an electronic payment service shall be made at such times and under such conditions as the municipality may prescribe. The debt incurred through the payment of taxes by means of a credit card, charge card or debit card or an electronic payment service shall not be considered a tax collectible pursuant to the provisions of section 12-172.