§ 9-46. Classification and rates.

(a)

The sectors of businesses included in each rate class are listed with the United States North American Industry Classification System (NAICS) codes. The alphabetical index in this article, filed in the office of the city clerk, is a tool for classification, not a limitation on businesses subject to a license tax. The license official shall determine the proper class for a business according to the applicable NAICS manual, whether or not the business is listed in the alphabetical index.

(b)

The license fee for each class of businesses subject to this article shall be computed in accordance with the following classification rate schedule filed in the office of the city clerk. A copy of the license ordinance text, business classifications and rates shall be made available to the public in booklet form.

RATES

Rate Class	Income: 0 - $2,000.00	All over $2,000.00
	MINIMUM FEE	Rate per thousand or fraction thereof
1	$30.00	$0.85
2	$35.00	$0.90
3	$40.00	$0.95
4	$45.00	$1.00
5	$50.00	$1.05
6	$55.00	$1.10
7	$60.00	$1.15
8.1	$35.00	$1.10
8.1A	$70.00	$2.30
8.2	$500 set by state statute
8.3	MASC Telecommunications
8.4	See individual	See individual
8.5	$30.00	$.60
8.6	$45.00	$1.50
8.6A	$25.00	$1.50
8.7	MASC Insurance
8.8A	$12.50 + $12.50 per machine
8.8B	$75.00	$3.50
8.8C	$12.50 + $180.00 per machine
8.9	See individual	See individual
8.10	$100.00 + $5.00 per table	$1.30

 

Non-resident rates

Unless otherwise specifically provided, all minimum fees 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 one million dollars ($1,000,000.00) unless otherwise specifically provided for in this article.

Gross income in $ Millions	Percent of class rate for each additional $1,000.00
0-1	100%
1-2	90%
2-3	80%
3-4	70%
Over 4	60%

 

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, etc., which are deemed to be sufficient to require individually determined rates. Non-resident rates do not apply except where indicated.

NAICS 230000 - Contractors, Construction, All Types

8.1 - Having permanent place of business within the municipality

Minimum on first $2,000.00 ..... $35.00 plus

Each additional $1,000 ..... $1.10

8.1A - Having no permanent place of business within the municipality

Minimum on first $2,000.00 ..... $70.00 plus

Each additional $1,000.00 ..... $2.30

(non-resident double rates do not apply)\

A trailer at the construction site, or structure in which the contractor temporarily resides is not a permanent place of business under this article.

The total fee for the full amount of the contract shall be paid prior to commencement of work and shall entitle 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 one thousand dollars ($1,000.00) of the contract amount shall be paid prior to commencement of new work. Only one (1) base fee shall be paid in a calendar 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 a sign in plain view on each job identifying the contractor with the job.

Subcontractors 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 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.

Each prime contractor shall file with the license official a list of subcontractors furnishing labor or materials for each project.

8.2 - NAICS 482 - Railroad Companies -(See S.C. Code § 12-23-210)

For the first 1,000 inhabitants of the city ..... $500.00

[2000 census population: 3012. Fee = $500.00]

8.3 - NAICS 5171, 5172 - Telephone Companies:

a.

Notwithstanding any other provisions of the business license ordinance, 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 amendment. The business license tax year shall begin on January 1 of each year. The rate for the 2005 business license tax year shall be the maximum rate allowed by state law in effect on February 1, 2005. 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 (1) year, the amount of business license tax shall be computed on a twelve-month projected income.

c.

For the year 2005, the business license tax for "retail telecommunications services" shall be due on February 1, 2005, and payable by February 28, 2005, without penalty. For years after 2005, 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 five (5) percent 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 this article 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 which might otherwise be authorized by this article.

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. Notwithstanding the provisions of the agreement, for the year 2005, the Municipal Association of South Carolina is authorized to collect current and delinquent license taxes, in conformity with the due date and delinquent date for 2005 as set out in this article and is further authorized, for the year 2005, to disburse business license taxes collected, less the service agreed charge, to this municipality on or before April 1, 2005, and thereafter as remaining collections permit.

NAICS 22112 - Electric Power Distribution See Consent or Franchise

NAICS 22121 - Natural Gas Distribution See Consent or Franchise

NAICS 517110 - Television, Cable or Pay

Services using public streets ..... See Franchise

8.4 - Cable television services not using public streets:

Minimum on first $2,000.00 ..... See Franchise

Per $1,000.00, or fraction, over $2,000.00 ..... See Franchise

8.4 - NAICS 423930 - Junk or Scrap Dealers [Non-resident rates apply]

Minimum on first $2,000.00 ..... $100.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $5.00

8.4 - NAICS 522298 - Pawn Brokers - All Types

Minimum on first $2,000.00 ..... $200.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $2.00

8.5 - NAICS 4411, 4412 - Automotive, Motor Vehicles, Boats, Farm Machinery, Retail (except auto supply stores - see 4413)

Minimum on first $2,000.00 ..... $30.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $.60

One (1) sales lot not more than four hundred (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.

NAICS 454390 - Peddlers, Solicitors, Canvassers, Door-To-Door Sales, direct retail sales of merchandise. [Non-resident rates apply]

8.6 - Regular activities [more than two (2) sale periods of more than three (3) days each per year]

Minimum on first $2,000.00 ..... $45.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $1.50

8.6A - Seasonal activities [not more than two (2) sale periods of not more than three (3) days each year, separate license required for each sale period]

Minimum on first $2,000.00 ..... $25.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $1.50

Applicant for a license to sell on private property must provide written authorization from the property owner to use the intended location.

Except as to fire insurance, "gross premiums" means gross premiums collected on policies on property or risks located in the municipality, or on policies, wherever the insured property or risk is located, that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by the insurance company's office located in the municipality or by the insurance company's employee doing business within the municipality or by the office of the insurance company's licensed or appointed producer (agent) located in the municipality or by the insurance company's licensed or appointed producer (agent) doing business within the municipality. As to fire insurance, "gross premiums" means gross premiums collected through an office or agent located in the municipality, wherever the risk is located, or realized from risks located within the limits of the municipality, wherever the premiums are collected.

Gross premiums shall include new and renewal business without deductions for any dividend, credit, return premiums or deposit.

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 whether or not an office is maintained therein. A premium collected on property or a risk located within the municipality shall be deemed to have been collected within the municipality. Declining rates shall not apply.

NAICS 52411 - Life, Health and Accident 0.75% of Gross Premiums

NAICS 524126 - Fire and Casualty (Licensed in SC) 2% of Gross Premiums

NAICS 524127 - Title Insurance 2% of Gross Premiums

NAICS 524210 - Brokers for Fire & Casualty Insurers - non-admitted:

As to brokers for non-admitted fire and casualty insurers, "gross premiums" means gross premiums collected by or for fire and casualty insurers not licensed in South Carolina (1) on policies on property or risks located in the municipality and/or (2) on policies, wherever the insured property or risk is located, that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by a broker located in or doing business within the municipality. Brokers shall provide, with their payment of the tax, a copy of a report showing the locations of the property or risks insured 2% of Gross Premiums

[Premiums for non-admitted business are not included in broker's gross commissions for other business.]

8.7 - NAICS 5241 Insurance Companies:

Notwithstanding any other provisions of this article, license taxes for insurance companies and brokers for non-admitted fire and casualty insurers shall be payable on or before May 31 in each year without penalty. The penalty for delinquent payments shall be five (5) percent 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.

The agreement with the Municipal Association of South Carolina, pursuant to S.C. Code § 5-7-30, for collection of current and delinquent license taxes from insurance companies and brokers for non-admitted fire and casualty insurers shall continue in effect.

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]

8.8A - Operator of machine ..... $12.50/machine, plus $12.50 business license for operation of all machines (not on gross income). [§ 12-21-2746]

8.8B - Distributor selling or leasing machines (not licensed by the state as an operator pursuant to § 12-21-2728) - [Nonresident rates apply.] -

Minimum on first $2,000.00 ..... $75.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $3.50

NAICS 713290 - Amusement Machines, coin operated, nonpayout -

Amusement machines of the nonpayout type or in-line pin game licensed by SC Department of Revenue pursuant to S.C. Code § 12-21-2720(A)(3) -[Type 1111]

8.8C - Operator of machine (owner of business) ..... $12.50 business license for operation of all machines (not on gross income). [§ 12-21-2720(B)]

8.9 - NAICS 713290 - Bingo halls, parlors -

Minimum on first $2,000.00 ..... $75.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $3.50

8.9 - NAICS 711190 - Carnivals and Circuses -

Minimum on first $2,000.00 ..... $75.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $1.30

NAICS 722410 - Drinking Places, bars, lounges, cabarets - (Alcoholic beverages consumed on premises)

Minimum on first $2,000.00 ..... $300.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $2.00

License must be issued in the name of the individual who has been issued a State ABC license and will have actual control and management of the business.

8.10 - NAICS 713990 - Billiard or Pool Rooms, all types

..... $5.00 stamp/table plus

Minimum on first $2,000.00 ..... $100.00 plus

Per $1,000.00, or fraction, over $2,000.00 ..... $1.30

(Ord. No. 2004-07, §§ 1—5, 10-4-04; Ord. No. 2004-10, § 1, 12-6-04; Ord. No. 2010-02, § 21, 3-1-10)