(A) The business license tax for each classification subject to this chapter shall be computed in accordance with the current Business License Rate Schedule (below), which may be amended from time to time by the Council.
(B) The current Business License Class Schedule is below. Hereafter, no later than December 31 of each odd year, the municipality shall enact, by ordinance, the latest Standardized Business License Class Schedule as recommended by the Municipal Association of South Carolina and adopted by the Director of the South Carolina Revenue and Fiscal Affairs Office. Upon enactment by the municipality, the revised Business License Class Schedule shall then be appended to this chapter.
(C) The classifications included in each rate class are listed with NAICS codes, by sector, subsector, group, or industry. The Business License Class Schedule below is a tool for classification and not a limitation on businesses subject to a business license tax. The classification in the most recent version of the Business License Class Schedule adopted by the Council that most specifically identifies the subject business shall be applied to the business. The License Official shall have the authority to make the determination of the classification most specifically applicable to a subject business.
(D) A copy of the class schedule and rate schedule shall be filed in the office of the city's Municipal Clerk and shall be made available by the Business License Official.
BUSINESS LICENSE RATE SCHEDULE
RATE CLASS | BASE RATE (INCOME: $0 - $2,000) | INCOME OVER $2,000 |
RATE CLASS | BASE RATE (INCOME: $0 - $2,000) | INCOME OVER $2,000 |
1 | $25.00 | $1.10 |
2 | $30.00 | $1.15 |
3 | $35.00 | $1.20 |
4 | $40.00 | $1.25 |
5 | $45.00 | $1.30 |
6 | $50.00 | $1.35 |
7 | $55.00 | $1.40 |
8.1 | $35.00 | $1.20 |
8.2 | Fee set by state statute | |
8.3 | MASC Telecommunications | |
8.4 | MASC Insurance | |
8.51 | $12.50 + $12.50 per machine | |
8.52 | $12.50 + 180.00 per machine | |
8.6 | $35.00 + $5.00 per table | $1.20 |
9.1 | $60.00 | $1.20 |
9.2 | $200.00 | $1.50 |
9.3 | $25.00 | $1.10 |
9.41 | $35.00 | $1.20 |
9.42 | $10.00 | $1.20 |
9.5 | $35.00 | $1.20 |
9.6 | $300.00 | $1.50 |
9.61 | $45.00 | $1.60 |
9.7 | $200.00 | $1.50 |
NON-RESIDENT RATES
Unless otherwise specifically provided, all taxes and rates shall be doubled for nonresidents and itinerants having no fixed principal place of business within the municipality.
CLASS 8 RATES
Each NAICS number designates a separate subclassification. The businesses in this section are treated as separate and individual subclasses due to provisions of state law, regulatory requirements, service burdens, tax equalization considerations, and other factors that are deemed sufficient to require individually determined rates. In accordance with state law, the municipality also may provide for reasonable subclassifications for rates, described by an NAICS sector, subsector, or industry, that are based on particularized considerations as needed for economic stimulus or for the enhanced or disproportionate demands on municipal services or infrastructure.
Non-resident rates do not apply except where indicated.
8.1 - NAICS 230000 - Construction, All Types [Non-resident rates apply]
Resident rates, for contractors having permanent place of business within the municipality:
Minimum on first $2,000.00 $35.00 PLUS
Each additional $1,000.00 $1.20
Non-resident rates apply to contractors that do not have a permanent place of business within the municipality. A trailer at the construction site or structure in which the contractor temporarily resides is not a permanent place of business under this chapter.
No contractor shall be issued a business license until all state and municipal qualification examination and trade license requirements have been met. Each contractor shall post a sign in plain view on each job identifying the contractor with the job.
Sub-contractors shall be licensed on the same basis as general or prime contractors for the same job. No deductions shall be made by a general or prime contractor for value of work performed by a sub-contractor.
No contractor shall be issued a business license until all performance and indemnity bonds required by the Building Code have been filed and approved. Zoning permits must be obtained when required by the municipality's Zoning Ordinance.
Each prime contractor shall file with the License Official a list of sub-contractors furnishing labor or materials for each project.
For licenses issued on a per-job basis, the total tax for the full amount of the contract shall be paid prior to commencement of work and shall entitle the contractor to complete the job without regard to the normal license expiration date. An amended report shall be filed for each new job and the appropriate additional license fee per $1,000 of the contract amount shall be paid prior to commencement of new work. Only one base tax shall be paid in a license year. Licensees holding a per-job license shall file, by each April 30 during the continuation of the construction project, a statement of compliance, including but not limited to a revised estimate of the value of the contract.
If any revised estimate of the final value of such project exceeds the amount for which the business license was issued, the licensee shall be required to pay a license fee at the then-prevailing rate on the excess amount.
8.2 - NAICS 482 - Railroad Transportation (See S.C. Code § 12-23-210)
8.3 - NAICS 517311, 517312 - Wire Communications Carriers (Except Satellite)
With respect to "retail telecommunications services" as defined in S.C. § 58-9-2200, the municipality participates in a collections program administered by the Municipal Association of South Carolina. The municipality has approved participation in the collections program by separate ordinance (the “Telecommunications Collections Ordinance”). The rates, terms, conditions, dates, penalties, appeals process, and other details of the business license applicable to retail telecommunications services are set forth in the Telecommunications Collections Ordinance.
8.4 - NAICS 5241 - Insurance Brokers for Non-Admitted Insurance Carriers
Independent agents, brokers, and their employees are subject to a business license tax based on their natural class. With respect to insurers subject to license fees and taxes under S.C. Title 38, Chapter 7 and to brokers under S.C. Title 38, Chapter 45, the municipality participates in a collections program administered by the Municipal Association of South Carolina. The municipality has approved participation in the collections program by separate ordinance (the "Insurers and Brokers Collections Ordinance"). The rates, terms, conditions, dates, penalties, appeals process, and other details of the business license applicable to insurers and brokers are set forth in the Insurers and Brokers Collections Ordinance.
8.51 - NAICS 713120 - Amusement Parks and Arcades (except gambling)
Music machines, juke boxes, kiddy rides, video games, pin tables with levers, and other amusement machines with or without free play feature licensed by South Carolina Department of Revenue pursuant to S.C. § 12-21-2720(A)(1) and (A)(2) [Type I and Type II].
For operation of all machines (not on gross income), pursuant to S.C. § 12-21-2746:
Per Machine......................................$12.50 PLUS
Business license......................................$12.50
Distributors that sell or lease machines and are not licensed by the state as an operator pursuant to § 12-21-2728 are not subject to Subclass 8.51.
8.52 - NAICS 713290 - Nonpayout Amusement Machines
Amusement machines of the non-payout type or in-line pin game licensed by South Carolina Department of Revenue pursuant to S.C. § 12-21-2720(A)(3) [Type III].
For operation of all machines (not on gross income), pursuant to S.C. § 12-21-2720(B):
Per Machine.....................................$180.00 PLUS
Business license......................................$12.50
Distributors that sell or lease machines and are not licensed by the state as an operator pursuant to S.C. § 12-21-2728 are not subject to Subclass 8.52.
8.6 - NAICS 713990 - All Other Amusement and Recreational Industries (Pool Tables)
(A) Pursuant to S.C. § 12-21-2746, license tax of $5.00 per table measuring less than 3 ½ feet wide and 7 feet long, and $12.50 per table longer than that; PLUS,
(B) With respect to gross income from the entire business in addition to the tax authorized by state law for each table:
Minimum on first $2,000............................$35.00 PLUS
Per $1,000, or fraction, over $2,000.....................$1.20
CLASS 9 RATES
In addition to the standard Class 8 Rates, the municipality further implements the following Class 9 Rates, which are further treated as separate and individual subclasses under the Business License Program. Non-resident rates do not apply, except where indicated.
9.1 - NAICS 423930 - Recyclable Material Merchant Wholesales (Junk) [Non-resident rates apply]
Minimum on first $2,000............................$60.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.20
9.2 - NAICS 522298 - Pawnshops (All Types)
Minimum on first $2,000.........................$200.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.50
9.3 - NAICS 4411, 4412 - Automobile Dealers; Other Motor Vehicle Dealers (Except auto supply stores - see 4413)
Minimum on first $2,000..........................$25.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.10
One sales lot (not more than 400 feet) from the main showroom may be operated under this license provided that proceeds from sales at the lot are included in gross receipts at the main office when both are operated under the same name and ownership.
Gross receipts for this classification shall include value of trade-ins. Dealer transfers or internal repairs on resale items shall not be included in gross income.
9.41 - NAICS 454390 - Other Direct Selling Establishments (Peddlers) Direct retail sales of merchandise.[Non-resident rates apply]
Regular activities [more than two sale periods of more than three days each per year]:
Minimum on first $2,000..........................$35.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.20
9.42 - NAICS 454390 - Other Direct Selling Establishments (Peddlers)
Seasonal activities [not more than two sale periods of not more than three days each year; separate license required for each sale period]:
Minimum on first $2,000..........................$10.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.20
Applicants for a license to sell on private property must provide written authorization from the property owner to use the intended location.
9.5 - NAICS 713290 - Bingo Halls
Minimum on first $2,000..........................$35.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.20
9.6 - NAICS 711190 - Other Performing Arts Companies (Carnivals and Cruises)
Minimum on first $2,000.........................$300.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.50
9.61 - NAICS 711310 - Promoters [Non-resident rates apply]
Minimum on first $2,000..........................$45.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.60
9.7 - NAICS 722410 - Drinking Places (Alcoholic beverages consumed on premises)
Minimum on first $2,000.........................$200.00 PLUS
Per $1,000, or fraction, over $2,000...................$1.50
License must be issued in the name of the individual who has been issued a state alcohol, beer or wine permit or license and will have actual control and management of the business.
BUSINESS LICENSE CLASS SCHEDULE BY NAICS CODE
NAICS SECTOR/SUBSECTION
| INDUSTRY SECTOR
| CLASS
|
NAICS SECTOR/SUBSECTION
| INDUSTRY SECTOR
| CLASS
|
11 | Agriculture, Forestry, Hunting and Fishing | 2.00 |
21 | Mining | 4.00 |
23 | Construction | 8.10 |
31-33 | Manufacturing | 2.00 |
42 | Wholesale Trade | 1.00 |
423930 | Recyclable Material Merchant Wholesaler (Junk) | 9.10 |
44-45 | Retail Trade | 1.00 |
4411 | Automobile Dealers | 9.30 |
4412 | Other Motor Vehicle Dealers | 9.30 |
454390 | Other Direct Selling Establishments (Peddlers) | 9.41 & 9.42 |
48-49 | Transportation and Warehousing | 2.00 |
482 | Rail Transportation | 8.20 |
51 | Information | 4.00 |
517311 | Wired Telecommunications Carriers | 8.30 |
517312 | Wireless Telecommunications Carriers (except satellite) | 8.30 |
52 | Finance and Insurance | 7.00 |
522298 | Pawnshops | 9.20 |
5241 | Insurance Carriers | 8.40 |
5242 | Insurance Brokers for Non-Admitted Insurance Carriers | 8.40 |
53 | Real Estate and Rental and Leasing | 7.00 |
54 | Professional, Scientific, and Technical Services | 5.00 |
55 | Management of Companies | 7.00 |
56 | Administrative and Support and Waste Management and Remediation Services | 4.00 |
61 | Educational Services | 4.00 |
62 | Health Care and Social Assistance | 4.00 |
71 | Arts, Entertainment, and Recreation | 3.00 |
711190 | Other Performing Arts Companies (Carnivals and Cruises) | 9.60 |
713120 | Amusement Parks and Arcades | 8.51 |
713290 | Nonpayout Amusement Machines | 8.52 |
713290 | Bingo Halls | 9.50 |
713990 | All Other Amusement and Recreational Industries (Pool Tables) | 8.60 |
721 | Accommodation | 3.00 |
722 | Food Service and Drinking Places | 1.00 |
722410 | Drinking Places (Alcoholic Beverages) | 9.70 |
81 | Other Services | 5.00 |
(Ord. 09-022, passed 9-22-09; Am. Ord. 12-024, passed 11-13-12; Am. Ord. 15-008, passed 6-9- 15; Am. Ord. 2021-021, passed 10-26-21)