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(A) (1) Notwithstanding any other provisions of the business license ordinance in §§ 110.01 through 110.20, the business license tax for “retail telecommunications services,” as defined in S.C. Code § 58-9-2200, shall be at the maximum rate authorized by S.C. Code § 58-9-2220, as it now provides or as provided by its amendment. The business license tax year shall begin on January 1 of each year. Declining rates shall not apply.
(2) In conformity with S.C. Code § 58-9-2220, the business license tax for retail telecommunications services shall apply to the gross income derived from the sale of retail telecommunications services for the preceding calendar or fiscal year which either originate or terminate in the municipality and which are charged to a service address within the municipality, regardless of where these amounts are billed or paid, and on which a business license tax has not been paid to another municipality. The measurement of the amounts derived from the retail sale of mobile telecommunications services shall include only revenues from the fixed monthly recurring charge of customers whose service address is within the boundaries of the municipality. For a business in operation for less than one year, the amount of business license tax shall be computed on a 12-month projected income.
(B) (1) For the year 2005, the business license tax for retail telecommunications services shall be due on February 1, 2005, and payable by February 28, 2005, without penalty. For years after 2005, the business license tax for retail telecommunications services shall be due on January 1 of each year and payable by January 31 of that year, without penalty.
(2) The delinquent penalty shall be 5% of the tax due for each month, or portion thereof, after the due date until paid.
(C) Exemptions in the business license ordinance for income from business in interstate commerce are hereby repealed. Properly apportioned gross income from interstate commerce shall be included in the gross income for every business subject to a business license tax.
(D) (1) Nothing in this section shall be interpreted to interfere with continuing obligations of any franchise agreement or contractual agreement in the event that the franchise or contractual agreement should expire after December 31, 2003.
(2) All fees collected under such a franchise agreement or contractual agreement expiring after December 31, 2003, shall be in lieu of fees or taxes which might otherwise be authorized by this section.
(E) As authorized by S.C. Code § 5-7-300, the agreement with the Municipal Association of South Carolina for collection of current and delinquent license taxes from telecommunications companies pursuant to S.C. Code § 58-9-2200 in the form attached hereto is approved, and the Mayor is authorized to execute it. Notwithstanding the provisions of the agreement, for the year 2005, the Municipal Association of South Carolina is authorized to collect current and delinquent license taxes in conformity with the due date and delinquent date for 2005 as set out in this section and is further authorized, for the year 2005, to disburse business license taxes collected, less the service charge agreed to, to this municipality on or before April 1, 2005, and thereafter as remaining collections permit.
(Ord. 2012-13, passed 10-1-2012)
(A) Insurance companies.
(1) Gross premiums.
(a) Except as to fire insurance, GROSS PREMIUMS 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 the insurance company’s office located in the municipality, the insurance company’s employee conducting business within the municipality, or 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.
(b) Solicitation for insurance, receiving or transmitting an application or policy, examination of a risk, collection or transmitting of a premium, adjusting a claim, delivering a benefit, or doing any act in connection with a policy or claim shall constitute conducting business within the municipality, regardless of whether or not an office is maintained in the municipality.
(c) 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.
(d) Gross premiums shall include all business conducted in the prior calendar year.
(e) Gross premiums shall include new and renewal business without deductions for any dividend, credit, return premiums, or deposit.
(f) Declining rates shall not apply.
(SIC Code 63 or NAICS Code 5241)
(2) Life, health, and accident. 0.75% of gross premiums. (SIC Code 631-632 or NAICS Code 52411)
(3) Fire and casualty. 2% of gross premiums. (SIC Code 633-635 or NAICS Code 524126)
(4) Title insurance. 2% of gross premiums. (SIC Code 636 or NAICS Code 524127)
(B) Due date; delinquent payment penalty. Notwithstanding any other provisions of this section, license taxes for insurance companies shall be payable on or before May 31 in each year without penalty. The penalty for delinquent payments shall be 5% of the tax due per month, or portion thereof, after the due date until paid.
(C) Interstate commerce. Any exemptions in the business license ordinance for income from business in interstate commerce are hereby repealed. Gross income from interstate commerce shall be included in the gross income for every business subject to a business license tax.
(D) Administration. Pursuant to S.C. Code §§ 38-45-10 and 38-45-60, the Municipal Association of South Carolina is designated the municipal agent for purposes of administration of the municipal broker’s premium tax. The agreement with the Association for administration and collection of current and delinquent license taxes from insurance companies as authorized by S.C. Code § 5-7-300 and administration of the municipal broker’s premium tax in the form attached hereto is approved, and the Mayor is authorized to execute it.
(Ord. 2012-17, passed 11-15-2012)
(A) Any person violating any provision of this chapter for which no specific penalty is provided shall be subject to the penalty provisions in § 10.99.
(B) Any person violating any provision of §§ 110.01 through 110.20 shall be deemed guilty of an offense and shall be subject to a fine of up to $500 or imprisonment for not more than 30 days or both, upon conviction. Each day of violation shall be considered a separate offense. Punishment for violation shall not relieve the offender of liability for delinquent taxes, penalties, and costs provided for in §§ 110.01 through 110.20.
(Ord. 2021-09, passed 11-18-2021)