(A) The owner, agent, or legal representative of every business subject to this chapter, whether listed in the classification index or not, shall register the business and make application for a business license on or before the due date of each year; provided, a new business shall be required to have a business license prior to operation within the town.
(B) Application shall be on a form provided by the License Official, or the standard business license application as established and provided by the Director of the Revenue and Fiscal Affairs Office may be accepted. The form shall include all information about the applicant, the licensee, and the business deemed appropriate to carry out the purpose of this chapter by the License Official. Applicants may be required to submit copies of portions of state and federal income tax returns reflecting gross receipts and gross revenue figures.
(C) The applicant shall certify under oath that the information given in the application is true, that the gross income is accurately reported, or estimated for a new business, without any unauthorized deductions, and that all assessments, personal property taxes on business property, and other monies due and payable to the town have been paid.
(D) The town shall allow application, reporting, calculation, and payment of business license taxes through the business license page of the town's website, or through the tax portal hosted and managed by the South Carolina Revenue and Fiscal Affairs Office, subject to the availability and capability thereof. Any limitations in portal availability or capability do not relieve the applicant or licensee from existing business license or business license tax obligations.
(Ord. 21064, passed 9-14-21)