2017 Town of Quinby

Taxation
ARTICLE I - GENERAL

8.101 (a). Annual Levy on Property

(b) Adoption of Annual Prepared Budget.

(c). Budget Administration.
8.102 Annual Statement of Valuation and Ownership.
8.103 County Assessment to be Used
8.104 Due Date of Taxes.
8.105 Penalties for Failure to Pay on Time.
8.106 Execution for Distress and Sale of Property.
8.107 Form of Such Execution.
8.108 Fees of Clerk, Treasurer and Chief of Police.
8.109 Levy of Execution.
8.110 Sale of Real Property.
8.111 Sale of Personal Property.
8.112 Council as Board of Assessment and Equalization.

ARTICLE II - LICENSE TAX

8.201 Payment Prerequisite to Engaging in Business, etc.

8.202 When License Due and Payable.

8.203 Procedure Upon Failure to Secure License by March 1,

8.204 Same — Alternative Method.

8.205 Revocation.

8.206 Duties of Town Clerk and Police.

8.207 Transfer between Persons.

Sec. 8.101(a). Annual levy on property.

That a tax to cover the period from the first day of the fiscal year, January 1, 1977, to the last day of the fiscal year, December 31, 1977; both inclusive; for the sums and in the manner hereinafter mentioned, is and shall be levied, collected and paid into the treasury of the Town of Quinby, South Carolina, for the use and service thereof; i.e., a tax of $2.50 on
every one-hundred($100.00) dollars in value of a real estate and personal property of every description owned and used in the Town of Quinby, South Carolina, except such as is exempt from taxation under the Constitution and laws of the State of South Carolina, is and shall be levied and paid into the Town treasury for the credit of the Town of Quinby, South Carolina, for
the corporate purposes, permanent improvements and for the purpose of paying current expenses of said municipality; and further, that -0-____ dollars on every one-hundred ($100.00) dollars in value of all real estate and personal property of every description owned and used in the municipality, except such as is exempt from taxation under the Constitution and laws of the
State of South Carolina, is and shall be levied and paid into the municipal treasury, for the credit to the Town of Quinby, South Carolina, for the payment of interest and retiring of outstanding bonds of the said municipality, making a total levy of 25_____ mills. Such tax is levied on such property as is assessed for taxation for County and State purposes.

(b). Adoption of annual prepared budget.

That the prepared budget and the estimated revenue for payment of same is hereby adopted and is hereby made a part hereof as fully as if incorporated herein and a copy thereof is attached hereto.

(c). Budget administration.

The Mayor shall administer the budget and may authorize the transfer of appropriated funds within and between departments as necessary to achieve the goals of the budget. The Clerk shall make a monthly budget and finance report to the Mayor and Council.

Sec. 8.102___ Annual statement of valuation and ownership.

The town clerk shall annually, prior to September 1, make out for taxation a statement of the valuation of all property, real or personal within the Town and by whom same is owned.

Sec. 8.103 County assessment to be used.

The clerk shall copy from the books of the Auditor of Florence County the assessment of valuation and shall use the same assessment for taxes for the Town.

Sec. 8.104 Due date of taxes.

All taxes for the year shall be due and payable between the first day of September and the 31st day of December after assessment in each and every year.

Sec. 8.105 Penalties for failure to pay on time.

The annual taxes on property and the commutation tax if not pale by December 31 of each year following assessment shall be subject to the following penalties: January 1, 1% of
such tax; February 1, 2% of such tax; March 1, 3% of such tax; April 1, 7% of such tax. The penalties set forth above shall be assessed and collected in addition to the tax. If the tax
and penalty is not paid by April 15, the clerk shall place same in execution. 

Sec. 8.106 Execution for distress and sale of property.

On April l5 next after the cue date of the taxes, the clerk and treasurer of the town shall issue, under the town seal, an execution, in duplicate, against each defaulting taxpayer,
signed by clerk and treasurer, in his official capacity, directed to the chief of police of the town, requiring and commanding him to levy the same by distress and sale of so much of the defaulting taxpayer's estate, real or personal, or both, as may be sufficient to satisfy the delinquent taxes and penalty.

Sec. 8.107 Form of such execution.

Such execution shall be substantially in the following form:


By____________________, Clerk of the town of Quinby. To_____________________, Chief of Police of the town of Quinby Whereas ________________ has been assessed for the year ____the sum of $________ Dollars tax assessment in accordance with levy duly and legally levied by the town council of the town of Quinby to defray the expenses of the town of Quinby, which sum he has failed to pay. These, are, therefore, in the name of the
town of Quinby strictly to charge and command you to levy by distress and sale of the personal property, and if sufficient personal property cannot be found, then by distress and sale of the lands of the said ______________, the sum of _________Dollars, together with ____________Dollars, the charges hereof; and for so doing this shall be your sufficient warrant. GIVEN UNDER MY HAND AND SEAL OF the Town of Quinby, S. C. this

__________ day of _________, 19___.

______(Seal)______________

Clerk and Treasurer, Town of

Quinby, S.C.

Real Estate Assessment ----------------------------$_________________
Personal property assessment----------------------$_________________

Penalty ------------------------------------------------$_________________

Total Tax ---------------------------------------------$_________________

Costs of Execution only ----------------------------$_________________

Levy and advertising extra -------------------------$_________________

Total ---------------------------------------------------$_________________

Sec. 8.108 Fees of clerk, treasurer and chief of police.

The clerk and treasurer of the town shall charge a fee of $5.00 to the defaulting taxpayer for issuing execution. The chief of police of the town shall charge $1.00 for
serving the execution or levy and for mileage traveled also $5.00 for advertising sale and the same charges for making sale and executing deed and putting purchaser in possession as provided by statute for the sheriff or tax collector for similar services in Florence County. All fees collected by clerk and treasurer and chief of police shall accrue to the town.

Sec. 8.109 Levy of Execution.

Under and by virtue of the execution referred to in section 3-6 of this chapter, the chief of police of the town shall seize and take exclusive possession of so much of the defaulting taxpayers estate, real or personal, or both, as may be necessary to raise the sums of money named therein.

Sec. 8.110 Sale of real property.

Upon the levy of the execution, the chief of police, after due advertisement in the manner of tax sales by sheriffs as provided by law, shall sell the real estate levied upon before the Quinby Precinct on a regular sales day and within the usual hours for public sales, for cash, give to the purchaser, upon his compliance with the terms of the sale, a receipt for the purchase money, but not make title to the purchaser until the expiration of twelve months from the day of sale if the property sold be not redeemed as hereinafter provided and annex such receipt to the duplicate execution with the endorsement thereon of his action there- under, and shall, after deducting from proceeds of sale the costs and expenses of such sale, pay over to the town clerk and treasurer the taxes, charges and penalties due and incurred by the defaulting taxpayer and upon written notice given or information ascertained from the records of any
mortgage or other lien on the premises so sold for taxes, shall hold the excess, if any, until authorized or directed by proper judicial authority as to mode of disposition, or by the written consent of the defaulting taxpayer that such excess be paid over to the mortgage or lien creditor, and according to priority if more than one; provided, that the owner or grantee or any mortgage creditor, or judgment creditor, may within twelve months from the day of such sale redeem such property by paying to the chief of police of the town the taxes, penalties, costs and expenses of the sale, together with seven percent interest en the whole amount of the purchase price of the land so sold and also any and all amounts paid by the bidder as taxes on the property receipt for which has been filed with the chief of police, and there upon the chief of police shall pay back and refund to the purchaser the amount paid on his bid with interest as above stated and the amount of all taxes paid by the bidder, and the bid by the purchaser shall then be cancelled and revoked, the owner or grantee remaining in possession of his land; upon failure of the defaulting taxpayer or other party interested to redeem said land so sold for taxes within twelve months, then the chief of police of the town shall make title to the purchaser and put the purchaser in possession of the property sold and conveyed.

Sec. 8.111 Sale of personal property.

Upon the levy of the execution, the chief of police after due advertisement for two weeks, shall sell the personal property levied upon before the Quinby Precinct on a regular sales day, and within the hours of legal sales, for cash, to the highest bidder and deliver the possession of the property so sold to the purchaser, upon payment of the purchase price therefore, and after deducting his costs and the expenses of such sale, pay over to the clerk and treasurer of the town the taxes, costs and penalties incurred and collection on said warrant or execution; provided, that any and all personal property that maybe seized for sale under the provisions hereof may be sold either before the Quinby Precinct or at the place of seizure of the property, as the chief of police may determine to be for the better interest of the people of the town and the person from whom seized.

Sec. 8.112 Council as board of assessment and equalization.

The council shall constitute a board of assessment and equalization for the purpose specified in this chapter. All matters relating to the assessment and listing of
property for taxation or for the relief of taxpayers shall be under the control of the council and it shall be the duty of the council to see that no property in the town escapes taxation, or proper assessment. In case it shall be discovered by, or reported to, the council that there is real or personal property within the limits of the town or subject to taxation by the town, which has not been returned, assessed, or listed for taxation, or is listed on the auditor's books as being outside of the town, or is under or over assessed, or is listed in the name of the wrong person or is a double entry, or is listed through error as being in the town, or, in case any other irregularity appears or exists, it shall be the duty of the council to forthwith report the same to the auditor, or state officials, and follow the same up, to the end that no property properly liable for town taxes shall escape taxation by the town, or its proper assessment or listing, or shall be improperly taxed.

 

ARTICLE II

Town of Quinby

BUSINESS LICENSE ORDINANCE

 

Section 1.        License Required.

Every person engaged or intending to engage in any calling, business, occupation or profession, in whole or in part, within the limits of the Town of Quinby, South Carolina, is required to pay an annual license tax for the privilege of doing business and obtain a business license as herein provided.

 

Section 2.        Definitions.

The following words, terms and phrases, when used in this ordinance, shall have the meaning ascribed herein:

 

“Business” means a calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage, either directly or indirectly.

 

“Charitable Organization” means an organization that is determined by the Internal Revenue Service to be exempt from Federal income taxes under 26 U.S.C. section 501 (c) (3), (4), (6), (7), (8), (10) or (19).

 

“Charitable Purpose” means a benevolent, philanthropic, patriotic, or eleemosynary purpose which does not result in personal gain to a sponsor, organizer, officer, director, trustee or person with ultimate control of the organization.

 

“Classification” means that division of businesses by major groups subject to the same license rate as determined by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis deemed appropriate by the Council.

 

“Gross Income” means the gross receipts or gross revenue of a business, received or accrued, for one calendar or fiscal year collected or to be collected from business done within the Municipality, excepting therefrom income earned outside of the Municipality on which a license tax is paid by the business to some other municipality or a county and fully reported to the Municipality. Gross income for agents means gross commissions received or retained, unless otherwise specified. Gross income for insurance companies means gross premiums written. Gross income for business license tax purposes shall not include taxes collected for a governmental entity, escrow funds, or funds which are the property of a third party. The value of bartered goods or trade-in merchandise shall be included in gross income. The gross receipts or gross revenues for business license purposes may be verified by inspection of returns and reports filed with the Internal Revenue Service, the South Carolina Department of Revenue, the South Carolina Department of Insurance, or other government agencies.

 

“License Official” means a person designated to administer this ordinance.

 

“Licensee” means the business, the person applying for the license on behalf of the business, an agent or legal representative of the business, a person who receives any part of the net profit of the business, or a person who owns or exercises control of the business.

 

“Municipality” means the Town of Quinby, South Carolina.

 

“Person” means any individual, firm, partnership, LLP, LLC, cooperative non-profit membership, corporation, joint venture, association, estate, trust, business trust, receiver, syndicate, holding company, or other group or combination acting as a unit, in the singular or plural, and the agent or employee having charge or control of a business in the absence of the principal.

 

Section 3.        Purpose and Duration.

The business license levied by this ordinance is for the purpose of providing such regulation as may be required for the business subject thereto and for the purpose of raising revenue for the general fund through a privilege tax. Each yearly license shall be issued for the twelve-month period of July 1 to June 30.  The provisions of this ordinance and the rates herein shall remain in effect from year to year as amended by the Council.

 

Section 4.        License Tax.

A.  The required license tax shall be paid for each business subject hereto according to the applicable rate classification on or before the due date of the 30thday of June in each year.

 

B.  A separate license shall be required for each place of business and for each classification or business conducted at one place. If gross income cannot be separated for classifications at one location, the license tax shall be computed on the combined gross income for the classification requiring the highest rate. A license tax based on gross income shall be computed on the gross income for the preceding calendar or fiscal year, and on a twelve-month projected income based on the monthly average for a business in operation for less than one year. The tax for a new business shall be computed on the estimated probable gross income stated in the license application for the balance of the license year. The initial tax for an annexed business shall be prorated for the number of months remaining in the license year. No refund shall be made for a business that is discontinued.

 

Section 5.        Registration Required.

A.  The owner, agent or legal representative of every business subject to this ordinance, 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 Municipality, and an annexed business shall be required to have a business license within thirty (30) days of the annexation. A license for a bar (NAICS 722410) must be issued in the name of the individual who has been issued a State alcohol, beer or wine permit or license and will have actual control and management of the business.

 

B.  Application shall be on a form provided by the License Official which shall contain the

Social Security Number and/or the Federal Employer's Identification Number, the business name as reported on the South Carolina income tax return, and all information about the applicant and the Licensee and the business deemed appropriate to carry out the purpose of this ordinance 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 Municipality have been paid.

 

Section 6.        Deductions, Exemptions, and Charitable Organizations.

A.  No deductions from gross income shall be made except income earned outside of the Municipality on which a license tax is paid by the business to some other municipality or a county and fully reported to the Municipality, taxes collected for a governmental entity, or income which cannot be included for computation of the tax pursuant to State or Federal law. The applicant shall have the burden to establish the right to exempt income by satisfactory records and proof.

 

B.  No person shall be exempt from the requirements of the ordinance by reason of the lack of an established place of business within the Municipality, unless exempted by State or Federal law. The License Official shall determine the appropriate classification for each business in accordance with the latest issue of the North American Industry Classification System (NAICS) for the United States published by the Office of Management and Budget. No person shall be exempt from this ordinance by reason of the payment of any other tax, unless exempted by State law, and no person shall be relieved of liability for payment of any other tax or fee by reason of application of this ordinance.

 

C.  A Charitable Organization shall be exempt from the business license tax on its gross income unless it is deemed a business subject to a business license tax on all or part of its gross income as provided in this section. A Charitable Organization or any for-profit affiliate of a Charitable Organization, that reports income from for-profit activities, or unrelated business income, for Federal income tax purposes to the Internal Revenue Service shall be deemed a business subject to a business license tax on the part of its gross income from such for-profit activities or unrelated business income.

 

A Charitable Organization shall be deemed a business subject to a business license tax on its total gross income if (1) any net proceeds of operation, after necessary expenses of operation, inure to the benefit of any individual or any entity that is not itself a Charitable Organization as defined in this ordinance, or (2) any net proceeds of operation, after necessary expenses of operation, are used for a purpose other than a Charitable Purpose as defined in this ordinance. Excess benefits or compensation in any form beyond fair market value to a sponsor, organizer, officer, director, trustee or person with ultimate control of the organization shall not be deemed a necessary expense of operation. 

 

 

 

 

Section 7.        False Application Unlawful.

It shall be unlawful for any person subject to the provisions of this ordinance to make a false application for a business license, or to give or file, or direct the giving or filing of, any false information with respect to the license or tax required by this ordinance.

 

Section 8.        Display and Transfer.

A.  All persons shall display the license issued to them on the original form provided by the License Official in a conspicuous place in the business establishment at the address shown on the license. A transient or non-resident shall carry the license upon his person or in a vehicle used in the business readily available for inspection by any authorized agent of the Municipality.

 

B.  A business license shall not be transferable and a transfer of controlling interest shall be considered a termination of the old business and the establishment of a new business requiring a new business license, based on old business income.

 

Section 9.        Administration of Article.

The License Official shall administer the provisions of this article, collect license taxes, issue licenses, make or initiate investigations and audits to insure compliance, initiate denial or suspension and revocation procedures, report violations to the municipal attorney, assist in prosecution of violators, produce forms, make reasonable regulations relating to the administration of this ordinance, and perform such other duties as may be duly assigned.

 

Section 10.      Inspection and Audits.

A.  For the purpose of enforcing the provisions of this ordinance, the License Official or other authorized agent of the Municipality is empowered to enter upon the premises of any person subject to this ordinance to make inspections, examine and audit books and records. It shall be unlawful for any such person to fail or refuse to make available the necessary books and records. In the event an audit or inspection reveals that the licensee has filed false information, the costs of the audit shall be added to the correct license tax and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license tax shall constitute a separate offense.

 

Section 11.      Assessments, Payment under Protest, Appeal.

A.  If a person fails to obtain a business license or to furnish the information required by this ordinance or the License Official, the License Official shall 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 license tax and penalties as provided herein.

 

B.  A notice of assessment shall be served by certified mail or personal service. An application for adjustment of the assessment may be made to the License Official within five (5) days after the notice is mailed or personally served or the assessment will become final. The License Official shall establish a uniform procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment.

 

C.  A final assessment may be appealed to the Council only by payment in full of the assessment under protest within five (5) days and the filing of written notice of appeal within ten (10) days after payment pursuant to the provisions of this ordinance relating to appeals to Council.

 

 

Section 12.      Delinquent License Taxes, Partial Payment.

A.  Business License fees are due on July 1 of each year. A late penalty of ten (10) percent of the license fee will be applied if not renewed by July 1, a late penalty of twenty (20) percent of the unpaid fee if such is not paid by July 15 and an additional five (5) percent of the unpaid fee for each month or portion thereof after July 30 until paid in full.

 

Section 13.      Notices.

The License Official may, but shall not be required to, mail written notices that license taxes are due. If notices are not mailed, there shall be published a notice of the due date in a newspaper of general circulation within the municipality three (3) times prior to the due date in each year. Failure to receive notice shall not constitute a defense to prosecution for failure to pay the tax due or grounds for waiver of penalties.

 

 

Section 14.      Denial of License.

The License Official shall deny a license to an applicant when the License Official determines:

 

A.  The application is incomplete, contains a misrepresentation, false or misleading statement, evasion or suppression of a material fact; or

 

B.  The activity for which a license is sought is unlawful or constitutes a public nuisance per se or per accidens; or

 

C.  The applicant, Licensee or prior Licensee or the person in control of the business has been convicted 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; or

 

D.  The applicant, Licensee or prior Licensee or the person in control of the business has engaged in an unlawful activity or nuisance related to the business or to a similar business in the Municipality or in another jurisdiction; or

 

E.  The applicant, Licensee or prior Licensee or the person in control of the business is delinquent in the payment to the Municipality of any tax or fee; or

 

F.  The license for the business or for a similar business of the Licensee in the Municipality or another jurisdiction has been denied, suspended or revoked in the previous license year.

 

A decision of the License Official shall be subject to appeal to Council as herein provided. Denial shall be written with reasons stated.

 

Section 15.      Suspension or Revocation of License.

When the License Official determines:

 

A.  A license has been mistakenly or improperly issued or issued contrary to law; or

 

B.  A Licensee has breached any condition upon which the license was issued or has failed to comply with the provisions of this ordinance; or

 

C.  A Licensee has obtained a license through a fraud, misrepresentation, a false or misleading statement, evasion or suppression of a material fact in the license application; or

 

D.  A Licensee has been convicted 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; or

 

E.  A Licensee has engaged in an unlawful activity or nuisance related to the business; or

 

F. A Licensee is delinquent in the payment to the Municipality of any tax or fee,

 

the License Official shall give written notice to the Licensee or the person in control of the business within the Municipality by personal service or certified mail that the license is suspended pending a hearing before Council for the purpose of determining whether the license should be revoked.

 

The notice shall state the time and place at which the hearing is to be held, which shall be at a regular or special Council meeting within thirty (30) days from the date of service of the notice, unless continued by agreement. The notice shall contain a brief statement of the reasons for suspension and proposed revocation and a copy of the applicable provisions of this ordinance.

 

Section 16.      Appeals to Council.

A.  Any person aggrieved by a decision, final assessment, proposed revocation, suspension, or a denial of a business license by the License Official may appeal the decision to the Council by written request stating the reasons therefore, filed with the License Official within ten (10) days after service by mail or personal service of the notice of decision, final assessment, proposed revocation, suspension or denial.

 

B.  An appeal or a hearing on proposed revocation shall be held by the Council within thirty (30) days after receipt of a request for appeal or service of notice of suspension at a regular or special meeting of which the applicant or licensee has been given written notice, unless continued by agreement. 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 shall govern the hearing. Council shall by majority vote of members present render a written decision based on findings of fact and application of the standards herein which shall be served upon all parties or their representatives and shall be the final decision of the Municipality.

Section 17.      Consent, franchise or license required for use of streets.

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.

 

 

Section 18.      Confidentiality.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any official or employee to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this ordinance. 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 the license ordinance.

 

Section 19.      Violations.

Any person violating any provision of this ordinance shall be deemed guilty of an offense and shall be subject to a fine of up to $500.00 or imprisonment for not more than thirty (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 herein.

 

Section 20.      Severability.

A determination that any portion of this ordinance is invalid or unenforceable shall not affect the remaining portions.

 

Section 21.      Classification and Rates.

A.  The Class Structure Model by the North American Industry Classification System code, designated as Appendix B to this ordinance, may be amended by the Council from time to time, and current copies shall be filed in the office of the municipal clerk. Appendix B  is a tool for classification and 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 code.

 

B.  The license tax for each class of businesses subject to this ordinance shall be computed in accordance with the Rate Schedule, designated as Appendix A to this ordinance, which may be amended by the Council from time to time and a current copy filed in the office of the municipal clerk.

Section 22.      Exceptions

 

The License Official may waive business license fees for individuals under the age of 18 years of age who are engaged in seasonal landscaping, general labor or school / civic related fund-raising events.

 

APPENDIX A

 

RATE SCHEDULE

 

                                    INCOME: $0 - $2,000           INCOME OVER $2,000

RATE CLASS           BASE RATE                         Rate per Thousand or fraction thereof

1                                  $ 50.00                                                $ See Appendix A1

2                                  $ 50.00                                                $ See Appendix A1

3                                  $ 50.00                                                $ See Appendix A1

4                                  $ 50.00                                                $ See Appendix A1

5                                  $ 50.00                                                $ See Appendix A1

6                                  $ 50.00                                                $ See Appendix A1

7                                  $ 50.00                                                $ See Appendix A1

8.1                               $ 50.00                                                $ See Appendix A1

8.2                               $ set by State statute

8.3                               MASC Telecommunications

8.41                             $ 50.00                                                $ See Appendix A1

8.42                             $ 50.00                                                $ See Appendix A1

8.5                               $ 50.00                                                $ See Appendix A1

8.61                             $ 150.00                                              $ See Appendix A1

8.7                               MASC Insurance

8.81                             $12.50 + $12.50 per machine

8.82                             $ 50.00                                                $ See Appendix A1

8.83                             $12.50 + $12.50 per machine

8.91                             $ 50.00                                                $ See Appendix A1

8.92                             $ 100.00                                              $ See Appendix A1

8.93                             $ 50.00                                                $ See Appendix A1

8.10                             $ 50.00 + $5.00 per table                    $ See Appendix A1

 

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 ordinance.

 

Gross Income in $ Millions                           Percent of Class Rate for each additional $1,000

0 - 1                                                                 100%

1 - 2                                                                 90%

2 – 3                                                                80%

3 – 4                                                                70%

OVER 4                                                          60%

 

CLASS 8 RATES

 

Each NAICS Number designates a separate sub-classification. 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.

 

8.1       NAICS 230000 - Contractors, Construction, All Types [Non-resident rates apply]

            Having permanent place of business within the municipality

Minimum on first $2,000..............................................................................$ 50.00 PLUS

Each additional 1,000.........……………………………..………..........................$ 0.25

 

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

 

The total tax 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 $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.

 

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.

 

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

For the first 1000 inhabitants of the City ..................................................................$_____

For each additional 1000 inhabitants according to the last US census .................... $_____

[Census population: _______.  Tax = $______]

 

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 Section 58-9-2200, shall be at the maximum rate authorized by S. C. Code Section 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.  Declining rates shall not apply.

 

B.  In conformity with S.C. Code Section 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 year, the amount of business license tax shall be computed on a twelve-month projected income.

 

C.  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 percent (5 %) 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 Ordinance 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 Ordinance.

 

H.  As authorized by S. C. Code Section 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 Section 58-9-2200 shall continue in effect.

 

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

Minimum on first $ 2,000 ...............................................................................$ 50.00  PLUS

Per $1,000, or fraction, over $ 2.000………. .................................. See Appendix A1

 

 

8.42     NAICS 522298 - Pawn Brokers - All Types

Minimum on first $ 2,000 .............................................................................. $25.00  PLUS

Per $1,000, or fraction, over $ 2,000 .................................... See Appendix A1

 

8.5       NAICS 4411, 4412 - Automotive, Motor Vehicles, Boats, Farm Machinery or Retail

(except auto supply stores - see 4413)

Minimum on first $ 2,000 .............................................................................$ 50.00 PLUS

Per $1,000, or fraction, over $ 2,000..........................................See Appendix A1

 

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.

 

NAICS 454390 - Peddlers, Solicitors, Canvassers, Door-To-Door Sales

            direct retail sales of merchandise. [Non-resident rates apply]

 

8.61     Regular activities-

Minimum on first $ 2,000 ......................48 hour permit........................................$125.00

 

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

 

8.7       NAICS 5241 - Insurance Companies:

Except as to fire insurance, “gross premiums” means gross premiums written for policies for property or a risk located within the municipality. In addition, “gross premiums” shall include premiums written for policies that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by (1) the insurance company’s office located in the municipality, (2) the insurance company’s employee conducting business within the municipality, or (3) the office of the insurance company’s licensed or appointed producer (agent) conducting business within the municipality, regardless of where the property or risk is located, provided no tax has been paid to another municipality in which the property or risk is located based on the same premium.

 

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 conducting business within the municipality, regardless of whether or not an office is maintained in the municipality. 

 

As to fire insurance, “gross premiums” means gross premiums (1) collected in the municipality, and/or (2) realized from risks located within the limits of the municipality.

 

Gross premiums shall include all business conducted in the prior calendar year.

 

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

 

Declining rates shall not apply.

 

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

 

NAICS 524126 - Fire and Casualty.......................................................... 2% of Gross Premiums

 

NAICS 524127 - Title Insurance ............................................................. 2% of Gross Premiums

 

Notwithstanding any other provisions of this ordinance, 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% 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.

 

Pursuant to S.C. Code Ann. §§ 38-45-10 and 38-45-60, the Municipal Association of South Carolina, by agreement with the municipality, is designated the municipal agent for purposes of administration of the municipal broker’s premium tax. The agreement with the Association for administration and collection of current and delinquent license taxes from insurance companies as authorized by S.C. Code § 5-7-300.

 

[The South Carolina General Assembly, in order to ensure consistency with the federal Non-admitted and Reinsurance Reform Act of 2010 (“NRRA”), ratified an act (Rat# 283) on June 28, 2012, amending S.C. Code §§ 38-7-16 and 38-45-10 through 38-45-195. The act establishes a blended broker’s premium tax rate of 6 percent comprised of a 4 percent state broker’s premium tax and a 2 percent municipal broker’s premium tax. The act states a municipality may not impose on brokers of non-admitted insurance in South Carolina an additional license fee or tax based upon a percentage of premiums.]

 

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]

 

8.81     Operator of machine ........................................................................$12.50/machine PLUS

......................................................................................................................$12.50 business license

            for operation of all machines (not on gross income).[§12-21-2746]

 

8.82     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 .............................................................................. $50.00 PLUS

Per $1,000 or fraction over $ 2,000......................................... See Appendix A1

 

 

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]

 

8.83     Operator of machine .........................................................................$12.50/machine PLUS

......................................................................................................................$50.00 business license

            for operation of all machines (not on gross income). [§12-21-2720(B)]

 

8.82 -. 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.................. $50.00  PLUS

Per $1,000, or fraction, over $ 2,000 ................................................. See Appendix A1

 

8.91     NAICS 713290 - Bingo halls, parlors, Event Hall–

Minimum on first $2,000 ..............................................................................$150.00 PLUS

Per $1,000, or fraction, over $ 2,000 .............................................. See Appendix A1

 

8.92     NAICS 711190 - Carnivals and Circuses -

Minimum on first $2,000 ..............................................................................$100.00

 

 

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

Minimum on first $2,000 ..............................................................................$150.00 PLUS

Per $1,000, or fraction, over $2,000 ............................................. See Appendix A1

 

 

License must be issued in the name of the individual who has been issued a State alcohol, beer or wine permit or license and will have actual control and management of the business.

 

8.10     NAICS 713990 - Billiard or Pool Rooms, all types ............... $12.50 stamp/table PLUS

Minimum on first $2,000 ...............................................................................$50.00 PLUS

Per $1,000, or fraction, over $2,000................................................ See Appendix A1

 

 

 

 

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

 

 

Appendix A1

 

 

Group I

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.15

 

________________________________________________________________________

 

Group II

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.17

________________________________________________________________________

 

Group III

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.20

________________________________________________________________________

 

Group IV

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.22

________________________________________________________________________

 

Group V

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.25

________________________________________________________________________

 

 

Group VI

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.27

________________________________________________________________________

 

Group VII

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.30

 

________________________________________________________________________

 

Group VIII

 

Fee on Gross Receipts:

 

First 2,000 or fractional part                                                   $ 50.00            .

Per $1,000 or fraction over $ 2,000                                                                                        $0.35