The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed herein:
BUSINESS means any business, calling, occupation, profession, or activity engaged in with the object of gain, benefit, or advantage, either directly or indirectly.
CHARITABLE ORGANIZATION means an organization that is determined by the Internal Revenue Service to be exempt from federal income taxes under 26 U.S.C. Section 501(c)(3), (4), (6), (7), (8), (10) or (19).
CHARITABLE PURPOSE means a benevolent, philanthropic, patriotic, or eleemosynary purpose that does not result in personal gain to a sponsor, organizer, officer, director, trustee, or person with ultimate control of the organization.
CLASSIFICATION means that division of businesses by NAICS codes subject to the same license rate as determined by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis deemed appropriate by the Council.
COUNCIL means the City Council of the City of Dillon.
DOMICILE means a principal place from which the trade or business of a licensee is conducted, directed, or managed. For purposes of this chapter, a licensee may be deemed to have more than one domicile.
GROSS INCOME means the gross receipts or gross revenue of a business, received or accrued, for one calendar or fiscal year collected or to be collected from business done within the municipality. If the licensee has a domicile within the municipality, business done within the municipality shall include all gross receipts or revenue received or accrued by such licensee. If the licensee does not have a domicile within the municipality, business done within the municipality shall include only gross receipts or revenue received or accrued within the municipality. In all cases, if the licensee pays a business license tax to another county or municipality, then the licensee's gross income for the purpose of computing the tax within the municipality must be reduced by the amount of revenues or receipts taxed in the other county or municipality and fully reported to the municipality. Gross income for business license tax purposes shall not include taxes collected for a governmental entity, escrow funds, or funds that are the property of a third party. The value of bartered goods or trade-in merchandise shall be included in gross income. The gross receipts or gross revenues for business license purposes may be verified by inspection of returns and reports filed with the Internal Revenue Service, the South Carolina Department of Revenue, the South Carolina Department of Insurance, or other government agencies. In calculating gross income for certain businesses, the following rules shall apply:
(1) Gross income for agents shall be calculated on gross commissions received or retained, unless otherwise specified. If commissions are divided with other brokers or agents, then only the amount retained by the broker or agent is considered gross income.
(2) Except as specifically required by S.C. Code § 38-7-20, gross income for insurance companies shall be calculated on gross premiums written.
(3) Gross income for manufacturers of goods or materials with a location in the municipality shall be calculated on the lesser of: (i) gross revenues or receipts received or accrued from business done at the location; (ii) the amount of income allocated and apportioned to that location by the business for purposes of the business's state income tax return; or (iii) the amount of expenses attributable to the location as a cost center of the business. Licensees reporting gross income under this provision shall have the burden to establish the amount and method of calculation by satisfactory records and proof. Manufacturers include those taxpayers reporting a manufacturing principal business activity code on their federal income tax returns.
GROSS PREMIUMS. Except as to fire insurance, means gross premiums written for policies for property or a risk located within the municipality. In addition, gross premiums shall include premiums written for policies that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by (1) the insurance company’s office located in the municipality, (2) the insurance company’s employees conducting business within the municipality, or (3) the office of the insurance company’s licensed or appointed producer (agent) conducting business within the municipality regardless of where the property or risk is located, provided no tax has been paid to another municipality in which the property or risk is located based on the same premium. As to fire insurance, GROSS PREMIUMS means gross premiums (1) collected in the municipality and/or (2) realized from risks located within the limits of the municipality.
LICENSEE means the business, the person applying for the license on behalf of the business, an agent or legal representative of the business, a person who receives any part of the net profit of the business, or a person who owns or exercises control of the business.
LICENSE OFFICIAL means the business license administrator or other person designated to administer this chapter. The work shall be carried out and supervised through the direct control of the Code Enforcement Department. Notwithstanding the designation of a primary license official, the municipality may designate one or more alternate license officials to administer particular types of business licenses, including without limitation for business licenses issued to businesses subject to business license taxes under S.C. Code Title 58, Chapter 9, Article 20, and S.C. Code Title 38, Chapters 7 and 45.
MUNICIPALITY means the City of Dillon, South Carolina.
NAICS means the North American Industry Classification System for the United States, published under the auspices of the Federal Office of Management and Budget.
PERSON means any individual, firm, partnership, limited liability partnership, limited liability company, cooperative non-profit membership, corporation, joint venture, association, estate, trust, business trust, receiver, syndicate, holding company, or other group or combination acting as a unit, in the singular or plural, and the agent or employee having charge or control of a business in the absence of the principal.
PERSONAL GARDEN means any area of land within Dillon County, South Carolina not to exceed one (1) acre in size where an individual engages in the growing of produce for personal consumption. Individual immediate family members may pool acreage for the purpose of enforcement of this section.
(Ord. 12-19, passed 12-10-2012; Am. Ord. 21-15, passed 12-13-2021)