APPENDIX A:  CLASS 8 RATES. 
   Each NAICS number designates a separate subclassification. The businesses in Appendix A are treated as separate and individual subclasses due to provisions of state law, regulatory requirements, service burdens, tax equalization considerations, and the like, which are deemed to be sufficient to require individually determined rates. Non-resident rates do not apply except where indicated.
NAICS 23 - Contractors, Construction, All Types.
A.   Having permanent place of business within the municipality
   Minimum on first $2,000                  $50.00 plus
   Per $1,000 or fraction over $2,000 from all work   $2.11
B.   Itinerant (no permanent place of business in the municipality)
   Minimum on first $2,000                  $100.00 plus
   Per $1,000 or fraction over $2,000)   $4.22
   (Additional non-resident double rates do not apply.)
   A trailer at a construction site or a structure in which the contractor temporarily resides is not a permanent place of business under §§ 110.20et seq. However, if it is determined there is no other place of business, then a home office or structure in which the contractor resides will be considered a permanent place of business.
   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 tax 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. This provision does not exempt a resident contractor from renewing a license each year.
   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 in plain view on each job a sign, identifying the contractor with the job.
   Subcontractors shall be licensed on the same basis as general or prime contractors for the same job, and no deductions shall be made by a general or prime contractor for the value of work performed by a subcontractor.
   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 Zoning Ordinance.
   Prior to the performance of work by a subcontractor, each prime contractor shall file with the License Official a list of subcontractors furnishing labor or materials for each project.
NAICS 482 - Railroad Companies. (See S.C. Code § 12-23-210)
NAICS 5173 - Telephone Companies.
A.   Notwithstanding any other provisions of the Business License Ordinance (§§ 110.20 et seq.), 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.
B.   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.
C.   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.
D.   The delinquent penalty shall be 5% of the tax due for each month, or portion thereof, after the due date until paid.
E.   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.
F.   Nothing in §§ 110.20et seq. 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.
G.   All fees collected under such a franchise or contractual agreement expiring after December 31, 2003, shall be in lieu of fees or taxes that might otherwise be authorized by §§ 110.20et seq.
H.   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 shall continue in effect.
NAICS 517311 - Television, Cable or Pay.
   Services using public streets   Consent or franchise
   Cable television services not using public streets
      Minimum on first $2,000   $100.00 plus
      Per $1,000 or fraction over $2,000   $5.00
NAICS 22112 - Electric Power Distribution   Consent or franchise
NAICS 22121 - Natural Gas Distribution   Consent or franchise
NAICS 423930 - Junk or Scrap Dealers.
   Non-resident rates apply.
   Minimum on first $2,000   $55.00 plus
   Per $1,000 or fraction over $2,000   $3.03
NAICS 4411, 4412 - Automotive, Motor Vehicles, Boats, Farm Machinery, Retail.
(Except auto supply stores, see NAICS 4413)
   Minimum on first $2,000   $20.00 plus
   Per $1,000 or fraction over $2,000   $0.98
   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 full sales price without deduction for trade-ins. Dealer transfers shall not be included in gross receipts.
NAICS 72241 - Drinking Places, Bars, Lounges.
(Alcoholic beverages consumed on premises)
   Minimum on first $2,000   $200.00 plus
   Per $1,000 or fraction over $2,000   $3.03
NAICS 522298 - Pawn Brokers, All Types.
   Minimum on first $2,000   $100.00 plus
   Per $1,000 or fraction over $2,000   $3.03
NAICS 454390 - Peddlers, Solicitors, Canvassers, Door-to-door Sales, Direct Retail Sales of Merchandise.
   A criminal background check will be required for all door-to-door sales persons.
   Non-resident rates apply.
   The business license tax for unlicensed Mount Pleasant Farmers Market businesses is due prior to commencement of the April to October market season, and shall entitle operation until the end of the season, without regard to the normal license expiration date.
A.   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   $1.28
B.   REGULAR ACTIVITIES (more than two sale periods of more than three days each per year)
   Minimum on first $2,000   $25.00 plus
   Per $1,000 or fraction over $2,000   $1.53
NAICS 5241 - Insurance Companies.
   Except for fire insurance, GROSS PREMIUMS means GROSS PREMIUMS written for policies for property or a risk located in 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 employee 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.
   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 DOING BUSINESS WITHIN THE MUNICIPALITY , regardless of whether or not an office is maintained in the municipality.
   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.
   GROSS PREMIUMS shall include all business conducted in the prior calendar year.
   GROSS PREMIUMS shall include new and renewal business without deductions for any dividend, credit, return premiums or deposit.
   Declining rates shall not apply.
   NAICS 52411 - Life, Health and Accident   2% of gross premiums
   NAICS 524126 - Fire and Casualty   2% of gross premiums
   NAICS 524127 - Title Insurance      2% of gross premiums
   Notwithstanding any other provisions of §§ 110.20 et seq., 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.
   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.
   Pursuant to S.C. Code §§ 38-45-10 and 38-45-60, the Municipal Association of South Carolina, by agreement with the municipality, 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 is authorized by S.C. Code § 5-7-300.
   [The South Carolina General Assembly, in order to ensure consistency with the federal Non-admitted and Reinsurance Reform Act of 2010 ("NRRA"), ratified an act (Rat#283) on June 28, 2012, amending S.C. Code §§ 38-7-16 and 38-45-10 through 38-45-195. The act establishes a blended broker’s premium tax rate of 6%, comprised of a 4% state broker’s premium tax and a 2% municipal broker’s premium tax. The act states a municipality may not impose on brokers of non-admitted insurance in South Carolina an additional license tax or tax based upon a percentage of premiums.]
NAICS 541511 - 541519 - Computer Program or Software Development, Custom.
NAICS 511210 - Computer Software Publishers.
NAICS 334611 - Computer Software Reproducing.
   These three classifications are not subject to the declining rates table under § 110.38(B), but are subject to the following rate calculation schedule:
 
Amount of Income
Tax Calculator
0 to $2,000
$10.00
$2,000 to $1,000,000
at $0.50 per thousand
$1,000,000 to $2,000,000
at $0.10 per thousand
$2,000,000 to $10,000,000
at $0.05 per thousand
over $10,000,000
at $0.025 per thousand
 
NAICS 713120 - Amusement Machines, Coin-operated (Except Gambling).
Music machines, kiddie rides, and amusement machines licensed pursuant to S.C. Code § 12-21-2720(A)(1) and (A)(2).
   1.   Operator of machine   $12.50 per machine, plus
         (S.C. Code § 12-21-2746)   $12.50 business license for operation of all machines
         (not on gross income).
   2.   Distributor selling or leasing machines
      (not licensed by the state as an operator pursuant to S.C. Code § 12-21-2728). 
      Non-resident rates apply.
      Minimum on first $2,000    $35.00 plus
      Per $1,000 or fraction over $2,000    $2.03
NAICS 713290 - Amusement Machines, Coin-operated - Non-payout.
Amusement machines licensed pursuant to S.C. Code §12-21-2720(A)(3).
   1.   Operator of machine (owner of business)   $180.00 per machine, plus
      (S.C. Code § 12-21-2720(B))   $12.50 business license for operation of all machines
      (not on gross income)
   2.   Distributor selling or leasing machines
      (not licensed by the state as an operator pursuant to § 12-21-2728).
      Non-resident rates apply.
      Minimum on first $2,000   $35.00 plus
      Per $1,000 or fraction over $2,000   $2.03
NAICS 71399 - Billiard or Pool Rooms, All Types.
   Stamp per table   $5.00 plus
   Minimum on first $2,000   $35.00 plus
   Per $1,000 or fraction over $2,000   $2.03
NAICS 71119 - Carnivals and Circuses.
   Minimum on first $2,000   $100.00 plus
   Per $1,000 or fraction over $2,000   $3.03
(Ord. 07012, passed 4-10-07; Am. Ord. 08022, passed 4-8-08; Am. Ord. 09020, passed 4-14-09; Am. Ord. 10011, passed 4-13-10; Am. Ord. 11036, passed 5-10-11; Am. Ord. 12019, passed 4-10-12; Am. Ord. 12078, passed 12-11-12; Am. Ord. 14015, passed 3-11-14; Am. Ord. 19031, passed 5-14-19)  Penalty, see § 110.99