(A) Assessments, payments under protest, and appeals of assessment shall be allowed and conducted by the town pursuant to the provisions of S.C. Code § 6-1-410, as amended. In preparing an assessment, the License Official may examine such records of the business or any other available records as may be appropriate and conduct such investigations and statistical surveys as the License Official may deem appropriate to assess a business license tax and penalties as provided herein.
(B) The town shall establish uniform local regulations consistent with S.C. Code § 6-1-410 for hearing an application for adjustment of assessment and issuing a notice of final assessment.
(Ord. 21064, passed 9-14-21)