Rate Class | Income: $0 - $2,000 Base Rate | Income over $2,000 Rate per $1,000 or fraction thereof |
Rate Class | Income: $0 - $2,000 Base Rate | Income over $2,000 Rate per $1,000 or fraction thereof |
1 | $40.00 | $1.54 |
2 | $45.00 | $1.79 |
3 | $50.00 | $2.04 |
4 | $55.00 | $2.29 |
5 | $60.00 | $2.54 |
6 | $65.00 | $2.79 |
7 | $70.00 | $3.04 |
8 | See individual businesses in Class 8 | |
9 | See individual businesses in Class 9 | |
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.
DECLINING RATES: Declining rates apply in all Classes for gross income in excess of $1,000,000, unless otherwise specifically provided for in this appendix.
Gross Income
| Percent of Class Rate for each additional $1,000
|
$0 - $3 million | 100% |
Over $3 million | 70% |
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. Non-resident rates do not apply except where indicated.
8.1 NAICS 230000 - Contractors, Construction, All Types [Non-resident rates apply].
Resident rates, for contractors having a permanent place of business within the municipality:
Minimum on first $2,000 $50.00 Plus
Each additional $1,000 $2.11
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 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 517111, 517112, 517122 - Telecommunication Companies.
With respect to "retail telecommunications services," as defined in S. C. Code § 58-9-2200, the town participates in the South Carolina Local Revenue Services collections program, a division of the Municipal Association of South Carolina. The town has approved participation in the collections program by separate ordinance (Ord. 23025, adopted September 12, 2023). The rates, terms, conditions, dates, penalties, appeals process, and other details of the business license applicable to retail telecommunications services are set forth in Ord. 23025.
The business license tax year for retail telecommunications services shall begin on January 1 of each year. 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. The delinquent penalty shall be 5.0% of the tax due for each month, or portion thereof, after the due date until paid.
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 town 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 town. 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.
Nothing in Ord. 23025 shall be interpreted to interfere with continuing obligations of any franchise agreement or contractual agreement. All fees collected under such a franchise or contractual agreement shall be in lieu of fees or taxes which might otherwise be authorized by ordinance.
No exemption for interstate commerce. Properly apportioned gross income from interstate commerce shall be included in the gross income for business license taxes applicable to communications companies.
8.4 NAICS 5241, 5242 - 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 Chapter 7 of Title 38 and to brokers under Chapter 45 of Title 38, the town participates in the South Carolina Local Revenue Services collections program, a division of the Municipal Association of South Carolina. The town has approved participation in the collections program by separate ordinance (Ord. 23025, adopted September 12, 2023). The rates, terms, conditions, dates, penalties, appeals process, and other details of the business license applicable to insurers and brokers are set forth in Ord. 23025.
The business license tax for insurance companies under S.C. Code Title 38, Chapter 7 shall be established at the rates set forth below. Declining rates shall not apply.
NAICS Code
| |
524113 - Life, Health, and Accident | 2.0% of gross premiums |
524126 - Fire and Casualty | 2.0% of gross premiums |
524127 - Title Insurance | 2.0% of gross premiums |
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 5.0% of the tax due per month, or portion thereof, after the due date until paid.
Business license tax applicable to brokers. S.C. Code Title 38, Chapter 45, Insurance Brokers and Surplus Lines Insurance, establishes a blended premium tax rate applicable to brokers of 6.0%, comprising a 4.0% state premium tax and a 2.0% municipal premium tax, each to be collected by the South Carolina Department of Insurance. Pursuant to S.C. Code §§ 38-45-10 and 38-45-60 of the Brokers Act, the Municipal Association of South Carolina is designated the town's municipal agent for purposes of administration of the municipal broker's premium tax.
No exemption for interstate commerce. Properly apportioned gross income from interstate commerce shall be included in the gross income for business license taxes applicable to insurance companies and insurance brokers.
8.51 NAICS 713120 - Amusement Machines, coin operated (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 SC Department of Revenue pursuant to S.C. Code § 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. Code § 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 S.C. Code § 12-21-2728 are not subject to Subclass 8.51.
8.52 NAICS 713290 - Amusement Machines, coin operated, non-payout.
Amusement machines of the non-payout type or in-line pin game licensed by SC Department of Revenue pursuant to S.C. Code § 12-21-2720(A)(3) [Type III].
For operation of all machines (not on gross income), pursuant to S.C. Code §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. Code § 12-21-2728 are not subject to Subclass 8.52.
8.6 NAICS Code Varies - Billiard or Pool Tables.
A business that offers the use of billiard or pool tables shall be subject to business license taxation under its natural class for all gross income of the business excluding the gross income attributable to the billiard or pool tables. In addition. the billiard or pool tables shall require their own separate business licenses pursuant to S.C. Code § 12-21-2746 and shall be subject to a license tax of $5.00 per table measuring less than 3-1/2 feet wide and 7 feet long, and $12.50 per table longer than that.
CLASS 9 RATES
In accordance with state law, Section 6-l-400(G)(2) of the Standardization Act, the town 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.
9.1 NAICS 4411, 4412 - Automotive, Motor Vehicles, Boats, Golf Carts, Farm Machinery or Retail.
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.
Minimum on first $2,000 $20.00 Plus
Per $1,000, or fraction, over $2,000 $0.98
9.3 NAICS 711190 - Carnivals and Circuses.
Minimum on first $2,000 $100.00 Plus
Per $1,000, or fraction, over $2,000 $3.03
9.4 NAICS 722410 - Prinking Places, bars, lounges, cabarets
Alcoholic beverages consumed on premises. This industry includes establishments which derive more than 35% of the gross income from the sale of beer, wine, or other alcoholic beverages.
Minimum on first $2,000 $200.00 Plus
Per $1,000, or fraction, over $2,000 $3.03
* Subsections 9.5, 9.7, 9.8 considered for disproportionate demands on town services
9.5 NAICS 623311, 623312 - Assisted Living Facilities [Non-resident rates apply]
Minimum on first $2,000 $82.50 Plus
Per $1,000, or fraction, over $2,000 $3.54
9.7 NAICS 621111 - Doctor's Offices [Non-resident rates apply]
Minimum on first $2,000 $55.00 Plus
Per $1,000, or fraction, over $2,000 $2.36
9.8 NAICS 621493, 621498, 622110, 622210, 622310 - Medical Offices, Hospitals [Non-resident rates apply]
Minimum on first $2,000 $55.00 Plus
Per $1,000, or fraction, over $2,000 $2.36
* Subsections 9.91 - 9.92 considered for economic stimulus
9.91 NAICS 541511 - 541513, 541519 - Computer Program or Software Development, Custom
Minimum on first $2,000 $10.00 Plus
Amount of Income
|
Tax Calculator
|
$2,000 to $1 million | $0.50 per thousand |
$1 million to $2 million | $0.10 per thousand |
$2 million to $10 million | $0.05 per thousand |
over $10 million | $0.025 per thousand |
These classifications are not subject to the Declining Rates Table, but are subject to the above rate calculation schedule.
9.92 NAICS 513210 - Computer Software Publishers, Computer Software Reproducing
Minimum on first $2,000 $10.00 PLUS
Amount of Income
|
Tax Calculator
|
$2,000 to $1 million | $0.50 per thousand |
$1 million to $2 million | $0.10 per thousand |
$2 million to $10 million | $0.05 per thousand |
over $10 million | $0.025 per thousand |
These classifications are not subject to the Declining Rates Table, but are subject to the above rate calculation schedule.
(Ord. 21064, passed 9-14-21; Am. Ord. 23036, passed 12-12-23)