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(A) When the License Official determines:
(1) A license has been mistakenly or improperly issued or issued contrary to law;
(2) A licensee has breached any condition upon which the license was issued or has failed to comply with the provisions of this chapter;
(3) A licensee has obtained a license through a fraud, misrepresentation, a false or misleading statement, or evasion or suppression of a material fact in the license application;
(4) A licensee has been convicted within the previous ten years of an offense under a law or ordinance regulating business, a crime involving dishonest conduct or moral turpitude related to a business or a subject of a business, or an unlawful sale of merchandise or prohibited goods;
(5) A licensee has engaged in an unlawful activity or nuisance related to the business; or
(6) A licensee is delinquent in the payment to the municipality of any tax or fee; then
(B) The License Official may give written notice to the licensee or the person in control of the business within the municipality by personal service or mail that the license is suspended pending a single hearing before Council or its designee for the purpose of determining whether the suspension should be upheld and the license should be revoked.
(C) The written notice of suspension and proposed revocation shall state the time and place at which the hearing is to be held, and shall contain a brief statement of the reasons for the suspension and proposed revocation and a copy of the applicable provisions of this chapter.
(Ord. 21-14, passed 12-6-21)
(A) Except with respect to appeals of assessments under § 110.11, which are governed by S.C. Code § 6-1-410, any person aggrieved by a determination, denial, or suspension and proposed revocation of a business license by the License Official may appeal the decision to the Council or its designee by written request stating the reasons for appeal, filed with the License Official within ten days after service by mail or personal service of the notice of determination, denial, or suspension and proposed revocation.
(B) A hearing on an appeal from a license denial or other determination of the License Official and a hearing on a suspension and proposed revocation shall be held by the Council or its designee within ten business days after receipt of a request for appeal or service of a notice of suspension and proposed revocation. The hearing shall be held upon written notice at a regular or special meeting of the Council, or, if by designee of the Council, at a hearing to be scheduled by the designee. The hearing may be continued to another date by agreement of all parties. At the hearing, all parties shall have the right to be represented by counsel, to present testimony and evidence, and to cross-examine witnesses. The proceedings shall be recorded and transcribed at the expense of the party so requesting. The rules of evidence and procedure prescribed by Council or its designee shall govern the hearing. Following the hearing, the Council by majority vote of its members present, or the designee of Council if the hearing is held by the designee, shall render a written decision based on findings of fact and conclusions on application of the standards herein. The written decision shall be served, by personal service or by mail, upon all parties or their representatives and shall constitute the final decision of the municipality.
(C) Timely appeal of a decision of Council or its designee does not effectuate a stay of that decision. The decision of the Council or its designee shall be binding and enforceable unless overturned by an applicable appellate court after a due and timely appeal.
(D) For business licenses issued to businesses subject to business license taxes under S.C. Code Title 58, Ch. 9, Art. 20 and Title 38, Chs. 7 and 45, the municipality may establish a different procedure by ordinance.
(Ord. 21-14, passed 12-6-21)
(A) It shall be unlawful for any person to construct, install, maintain, or operate in, on, above, or under any street or public place under control of the municipality any line, pipe, cable, pole, structure, or facility for utilities, communications, cablevision, or other purposes without a consent agreement or franchise agreement issued by the Council by ordinance that prescribes the term, fees, and conditions for use.
(B) The annual fee for use of streets or public places authorized by a consent agreement or franchise agreement shall be set by the ordinance approving the agreement and shall be consistent with limits set by state law. Existing franchise agreements shall continue in effect until expiration dates in the agreements. Franchise and consent fees shall not be in lieu of or be credited against business license taxes unless specifically provided by the franchise or consent agreement.
(Ord. 21-14, passed 12-6-21)
Except in accordance with proper judicial order or as otherwise provided by law, no official or employee of the municipality may divulge or make known in any manner the amount of income or any financial particulars set forth or disclosed in any report or return required under this chapter. Nothing in this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns. Any license data may be shared with other public officials or employees in the performance of their duties, whether or not those duties relate to enforcement of this chapter.
(Ord. 21-14, passed 12-6-21)
A determination that any portion of this chapter is invalid or unenforceable shall not affect the remaining portions. To the extent of any conflict between the provisions of this chapter and the provisions of the South Carolina Business License Tax Standardization Act, as codified at S.C. Code §§ 6-1-400 et seq., the Standardization Act shall control.
(Ord. 21-14, passed 12-6-2021)
(A) The business license tax for each class of businesses subject to this chapter shall be computed in accordance with the current business license rate schedule, designated as Appendix A of this chapter, which may be amended from time to time by the Council.
(B) The current business license class schedule is designated as Appendix B of this chapter. Hereafter, no later than December 31 of each odd year, the municipality shall adopt, by ordinance, the latest standardized business license class schedule as recommended by the Municipal Association of South Carolina and adopted by the Director of the South Carolina Revenue and Fiscal Affairs Office. Upon adoption by the municipality, the revised business license class schedule shall then be appended to this chapter as a replacement Appendix B.
(C) The classifications included in each rate class are listed with NAICS codes, by sector, subsector, group, or industry. The business license class schedule (Appendix B) is a tool for classification and not a limitation on businesses subject to a business license tax. The classification in the most recent version of the business license class schedule adopted by the Council that most specifically identifies the subject business shall be applied to the business. The License Official shall have the authority to make the determination of the classification most specifically applicable to a subject business.
(D) A copy of the class schedule and rate schedule shall be filed in the office of the Municipal Clerk.
(E) (1) All "in town" businesses must pay an annual solid waste tipping fee, due and payable when obtaining a business license. This fee is ESTABLISHED AND MANDATED BY ANDERSON COUNTY to help defray the cost of solid waste. The town collects this fee on behalf of and as a convenience to the county. This is a separate fee from any sanitation fees charged by the town for collection of garbage and is not a part of the business license tax established by this chapter.
(2) Apartment complexes and home occupations are exempt from this section.
(Ord. 21-14, passed 12-6-21)
Any person violating any provision of this chapter 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 this chapter.
(Ord. 21-14, passed 12-6-21)
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