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The License Official shall administer the provisions of this chapter, collect license taxes, issue licenses, make or initiate investigations and audits to ensure compliance, initiate denial or suspension and revocation procedures, report violations to the City Manager or his/her designee, assist in prosecution of violators, produce forms, make reasonable regulations relating to the administration of this chapter, and perform such other duties as may be duly assigned.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
(A) For the purpose of enforcing the provisions of this chapter, the License Official or other authorized agent of the municipality is empowered to enter upon the premises of any person subject to this chapter to make inspections, examine and audit books and records. It shall be unlawful for any such person to fail or refuse to make available the necessary books and records. In the event an audit or inspection reveals that the licensee has filed false information, the costs of the audit shall be added to the correct license tax and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license tax shall constitute a separate offense.
(B) The License Official shall have the authority to make inspections and conduct audits of businesses within the municipality to ensure compliance with the chapter. Financial information obtained by inspections and audits shall not be deemed public records, and the License Official shall not release the amount of license taxes paid or the reported gross income of any person by name without written permission of the licensee, except as authorized by this chapter, state or federal law, or proper judicial order. Statistics compiled by classifications are public records.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21) Penalty, see § 10.99
(A) Assessments, payments under protest, and appeals of assessment shall be allowed and conducted by the municipality pursuant to the provisions of S.C. § 6-1-410. In preparing an assessment, the License Official may examine such records of the business or any other available records as may be appropriate and conduct such investigations and statistical surveys as the License Official may deem appropriate to assess a business license tax and penalties as provided herein.
(B) The License Official shall establish a uniform local procedure consistent with S.C. § 6-1-410 for hearing an application for adjustment of assessment and issuing a notice of final assessment; provided that for particular types of business licenses, including without limitation for business licenses issued to businesses subject to business license taxes under S.C. § 58-9-20, and Title 38, Chapters 7 and 45, the municipality, by separate ordinance, may establish a different procedure and may delegate one or more rights, duties, and functions hereunder to the Municipal Association of South Carolina.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
(A) For non-payment of all or any part of the correct business license tax, the License Official shall impose and collect a late penalty of 5% of the unpaid tax for each month or portion thereof after the due date until paid. Penalties shall not be waived. If any business license tax remains unpaid for 60 days after its due date, the License Official shall report it to the City Manager and/or his designee for appropriate legal action.
(B) Partial payment may be accepted by the License Official to toll imposition of penalties on the portion paid; provided, however, no business license shall be issued or renewed until the full amount of the tax due, with penalties, has been paid.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
The License Official may, but shall not be required to, mail written notices that business license taxes are due. If notices are not mailed, there shall be published a notice of the due date in a newspaper of general circulation within the municipality three times prior to the due date in each year. Failure to receive notice shall not constitute a defense to prosecution for failure to pay the tax due or grounds for waiver of penalties.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
(A) The License Official shall deny a license to an applicant when the License Official determines:
(1) The application is incomplete or contains a misrepresentation, false or misleading statement, or evasion or suppression of a material fact;
(2) The activity for which a license is sought is unlawful or constitutes a public nuisance per se or per accidens;
(3) The applicant, licensee, prior licensee, or the person in control of the business has been convicted within the previous ten years of an offense under a law or ordinance regulating business, a crime involving dishonest conduct or moral turpitude related to a business or a subject of a business, or an unlawful sale of merchandise or prohibited goods;
(4) The applicant, licensee, prior licensee, or the person in control of the business has engaged in an unlawful activity or nuisance related to the business or to a similar business in the municipality or in another jurisdiction;
(5) The applicant, licensee, prior licensee, or the person in control of the business is delinquent in the payment to the municipality of any tax or fee;
(6) A licensee has actual knowledge or notice, or based on the circumstances reasonably should have knowledge or notice, that any person or employee of the licensee has committed a crime of moral turpitude on the business premises, or has permitted any person or employee of the licensee to engage in the unlawful sale of merchandise or prohibited goods on the business premises and has not taken remedial measures necessary to correct such activity; or
(7) The license for the business or for a similar business of the licensee in the municipality or another jurisdiction has been denied, suspended, or revoked in the previous license year.
(B) A decision of the License Official shall be subject to appeal as herein provided. Denial shall be written with reasons stated.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
(A) The License Official may give written notice to the licensee or the person in control of the business within the municipality by personal service or mail that the license is suspended pending a single hearing before Council or its designee for the purpose of determining whether the suspension should be upheld and the license should be revoked, when the License Official determines:
(1) A license has been mistakenly or improperly issued or issued contrary to law;
(2) A licensee has breached any condition upon which the license was issued or has failed to comply with the provisions of this chapter;
(3) A licensee has obtained a license through a fraud, misrepresentation, a false or misleading statement, evasion or suppression of a material fact in the license application;
(4) A licensee has been convicted, within the previous ten years, of an offense under a law or ordinance regulating business, a crime involving dishonest conduct or moral turpitude related to a business or a subject of a business, or an unlawful sale of merchandise or prohibited goods;
(5) A licensee has allowed, has knowledge or notice or, based on the circumstances, reasonably should have knowledge or notice that any person or employee has committed a crime of moral turpitude on the business premises, or permitted any person or employee to engage in the unlawful sale of merchandise or prohibited goods on the business premises and has not taken remedial measures necessary to correct such activity;
(6) Licensee has engaged in an unlawful activity or nuisance related to the business; or
(7) A licensee is delinquent in the payment to the municipality of any tax or fee.
(B) The written notice of suspension and proposed revocation shall state the time and place at which the hearing is to be held, and shall contain a brief statement of the reasons for the suspension and proposed revocation and a copy of the applicable provisions of this chapter.
(Ord. 09-022, passed 9-22-09; Am. Ord. 2021-021, passed 10-26-21)
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