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Proposed County-wide Business License Ordinance

web posted July 10, 2010
COUNTY – The proposed ordinance by Edgefield County Administrator Alton Brown to institute business licenses county-wide.

STATE OF SOUTH CAROLINA      )

                                                            )           ORDINANCE NUMBER:  10-11-626

COUNTY OF EDGEFIELD  )

 

AN ORDINANCE ESTABLISHING A BUSINESS LICENSE REQUIREMENT AND FEE TO BE IMPOSED ON ALL BUSINESSES OPERATING IN THE UNINCORPORATED AREAS OF EDGEFIELD COUNTY.

 

WHEREAS, the public welfare, health and safety of the citizens of Edgefield County is served by the regulation through licensing of persons conducting business in the County, to ensure equitable collection of revenues arising from County taxes, user fees, and like levies; and

 

WHEREAS, the public welfare, health and safety of the citizens of Edgefield County is served by the regulation after initial licensing of enterprises and other businesses by considering and regulating those businesses; and

 

WHEREAS, the public welfare of the citizens of Edgefield County is served by ensuring and the efficient and equitable collection of all existing and hereafter enacted taxes and fees; and

 

WHEREAS, Edgefield County Council, after seeking and receiving public input from its citizens and business leaders, has determined that the objectives set forth above may be furthered by enacting a Business Licensing Ordinance on those businesses operating in the unincorporated areas of the County;

 

NOW THEREFORE, by the authority granted to Edgefield County Council under the Constitution and laws of the State of South Carolina, it shall be and is hereby enacted that:

 

Section 1: Chapter 110 of the Edgefield County Code of Ordinances is amended to read as follows:

 

Sec. 110.01. License Required

 

Every person engaged or intending to engage in any calling, business, occupation or profession listed in the rate classification index portion of this ordinance, in whole or in part, within the unincorporated areas of the County of Edgefield, South Carolina, is required to pay an annual license fee for the privilege of doing business and obtain a business license as herein provided.

 

Sec. 110.02. Definitions

 

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

 

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

 

 

b. "Charitable Purpose" means 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. A charitable organization shall be deemed a business subject to a license tax unless the entire net proceeds of its operation, after necessary expenses, are devoted to charitable purposes. Compensation in any form to a sponsor, organizer, officer, director, trustee or person with ultimate control of the organization shall not be deemed a necessary expense of operation

 

c. "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 County Council.

 

d. "County” means the County of Edgefield, South Carolina.

 

e. "Gross Income" means the total annual income, received or accrued, collected or to be collected from business done within the County, with the exception of income from business done wholly outside of the County on which a license tax is paid to another county or a municipality and fully reported to the County.

 

Gross income for brokers or agents means gross commissions received or retained, unless otherwise specified. Gross income for insurance companies means gross premium: collected. Gross income for bingo means receipts as reported to the Secretary of State including all prize money. Gross income for business license 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-it merchandise shall be included in gross income. The gross income 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 Insurance Commission or other government agency.

 

f. "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 unit, in the singular or plural and the agent or employee having charge or control of business in the absence of the principals.

 

Sec. 110.03. Purpose and Duration

 

The business license levied by this ordinance provides for such regulation as may be required for the business subject thereto and for raising revenue for the general fund through a privilege tax. Each license shall be issued for one (1) year and shall expire on March 31. The provisions of this ordinance and the rates herein shall remain in effect from year to year as amended by the Council.

 

Sec. 110.04. License Fee

 

a. The required license fee shall be paid for each business subject hereto according to the applicable rate classification on or before the 1^st day of February it each year, except for those businesses in Rate Class 8 for which a different due date is specified.

 

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 fee shall be computed on the combined gross income for the classification requiring the highest rate. A license fee based on gross income shall be computed on the gross income for the preceding calendar or fiscal year. For a business in operation for less than one (1) year, the fee shall be based on a twelve (12) month projected monthly average income. The fee 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. No refund shall be made for a business that is discontinued.

 

Sec. 110.05. 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 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 unincorporated areas of the County.

 

b.                   Application shall be on a form provided by Edgefield County, 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 business deemed appropriate to carry out the purpose of this ordinance. Applicants may be required to submit copies of portions of state and federal income tax returns reflecting gross income 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 and persons property taxes on business property due and payable to the County have been paid.

 

d.                   Insurance agents and brokers shall report the name of each insurance company for which a policy was issued and the total premiums collected for each company for each type of insurance coverage on a form approved by the county. An insurance agent not employed by a company shall be licensed as broker.

 

Sec. 110.06. Deductions, Exemptions and Charitable Organizations

 

a.                   No deductions from gross income shall be made except income from business done wholly outside of the County on which a license tax is paid to some other county or a 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 satisfactory records and proof.

 

b.                   No person shall be exempt from the requirements of the ordinance because of the lack of an established place of business within the County, unless exempted by State or federal law. The Edgefield County 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 because 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 because of application of this ordinance.

 

c.                    Charitable organizations, which have exemptions from state and federal income taxes, shall be exempt from a business license tax only in cases where the sponsors, organizers, directors, trustees or persons who exercise ultimate control of the organization receive no part of the proceeds of operation and all proceeds are devoted to charitable purposes as defined by this ordinance. Payment of necessary costs of operation and wages to non-management employees will not disqualify charitable organization from exemption.

 

Sec. 110.07.    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, to give, file or direct the giving or filing of any false information with respect to the license or fee required by this ordinance.

 

Sec. 110.08.    Display and Transfer

 

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

 

b. A change of address must be reported to the county within ten (10) days after removal of the business to a new location and the license will be valid at the new address upon written notification by the county and compliance with zoning and building codes. Failure to obtain the approval of the county for a change of address shall invalidate the license and subject the licensee to prosecution for doing business without a license. A business license shall not be transferable and a transfer of controlling interest shall be considered a termination the old business and the establishment of a new business requiring a new business license, based on old business income.

 

Sec. 110.09.    Administration of Ordinance

 

The Edgefield County shall administer the provisions of this ordinance, collect license fees, issue licenses, make or initiate investigations and audits to ensure compliance with the provisions of this ordinance. The County shall also initiate denial or revocation procedures, report violations to the county attorney, assist in prosecution of violators, produce forms, draft reasonable regulations relating to the administration of this ordinance and perform such other duties as may be duly assigned.

 

 

 

Sec. 110.10. Inspection and Audits

 

a. The Edgefield County or other authorized agent of the County is empowered to enter upon the premises of any person subject to this ordinance to make inspections, examine an 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 fee and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license fee shall constitute a separate offense.

 

b.    The County shall make systematic inspections and random audits of all businesses within the County to ensure compliance with the ordinance. Financial information obtained by inspections and audits shall not be deemed public records and the County shall not release the amount of license taxes paid or the reported gross income of any person by name without written permission of the licensee. Statistics compiled by classifications are public records.

 

Sec. 110.11. Assessments, Payment under Protest, Appeal

 

a. If a person fails to obtain a business license or to furnish information required by this ordinance, the Edgefield County shall examine records or other available records as may be appropriate and conduct such investigations and statistical surveys, as the County may deem appropriate to assess a license tax and penalties as provided herein.

 

b. A notice of assessment shall be served by certified mail. An application for adjustment of the assessment may be made to the County within five (5) days after the notice is mailed or the assessment will become final. The County shall establish by regulation the 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.

 

Sec. 110.12. Delinquent License Fees, Partial Payment

 

a. For non-payment of all or any part of the correct license fee, the Edgefield County shall levy and collect a late penalty of ten (10%) percent of the unpaid fee. If a license fee remains unpaid for sixty-(60) days after the due date, the County shall levy and collect an additional five (5%) percent of the unpaid fee for each month or portion thereof after the due date until paid. Penalties shall not be waived. In addition, if any license fee remains unpaid for sixty-(60) days after its due date, the County shall report it to the county attorney for appropriate legal action.

 

 

b. The Licensee may offer and the County may accept a partial payment in order to avoid the imposition of penalties on the portion paid. However, no business license shall be issued or renewed until the full amount of the tax with penalties has been paid.

 

Sec. 110.13. Notices

 

The Edgefield County may but shall not be required to mail written notices that license fees 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 county three (3) times prior to the due date in each year. Failure to receive notice shall not constitute defense to prosecution for failure to pay the tax due or grounds for waiver of penalties.

 

Sec. 110.14. Denial of License

 

The Edgefield County shall deny a license to an applicant when the application is incomplete, contains a misrepresentation, false or misleading statement, evasion or suppression of a material "'act, or when the activity for which a license is sought is unlawful or constitutes a public nuisance per se. A decision of the County shall be subject to appeal to the Council as herein provided. Denial shall be written with the reasons stated.

 

Sec. 110.15. Suspension or Revocation of License

 

a. When the Edgefield County determines the following, a written notice shall be delivered to the licensee or the person in control of the business by personal service or certified mail stating that the license is suspended pending a hearing before Council for the purpose of determining whether the license should be revoked.

 

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

 

2) A licensee has breached any condition upon which the license was issued or has failed to comply with the provisions of this ordinance; or

 

3) 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

 

 

4) A licensee has been convicted of an offense under a law or ordinance regulating business, a crime involving moral turpitude, or an unlawful sale of merchandise or prohibited goods; or

 

5) A licensee has engaged in an unlawful activity or nuisance related to the business.

 

b. The notice shall state the time and place of the hearing, 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.

 

c. 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.

 

Sec. 110.16. Appeals to Council

 

a. Any person aggrieved by a decision, final assessment, revocation, suspension or a denial of a business license by the County may appeal the decision to the Council by written request stating the reasons therefore, filed with the County within ten (10) days after the payment of the assessment under protest o notice of denial is received. Payment under protest shall be a condition precedent to appeal.

 

b. The Council shall hold an appeal or a hearing on revocation 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. The Council shall render by majority vote of those members present 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 final unless appealed to a court of competent jurisdiction within ten (10) days after service.

 

c. No person shall be subject to prosecution for doing business without a license until the expiration of ten (10) days after notice of denial or revocation, which is not appealed or until after final judgment of a circuit court upholding denial or revocation.

 

Sec. 110.17. Permission to use streets required.

 

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 county any line pipe, cable, pole, structure or facility for utilities, communications, cablevision or other purposes without a consent agreement or franchise agreement which prescribes the term, fees and conditions for use.

 

Sec. 110.18. Consent, franchise or business license fee required.

 

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 fees unless specifically provided by the franchise or consent agreement.

 

Sec. 110.19. 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 and manner the amount of income or any particulars set forth or disclosed in any report of 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 o^-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.

 

Sec. 110.20. Violations

 

a. 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 five hundred dollars ($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.

 

b. Any person who violates any provision of this chapter shall be deemed guilty of a civil infraction and subject to a penalty of not more than $50.00 for each day of violation. Each day of the violation shall constitute a separate infraction.

 

c. Whenever it shall come to the attention of the Edgefield County that any provision of these regulations has been or is being violated, the County may, on behalf of, and in the name of, the county, immediately institute suit and prosecute the same to final judgment, including, but not limited to, injunctive relief. Further, should any business establishment stand in violation of the provisions of this ordinance, either for non-payment of the required license fee or in violation of any of the provisions herein for more than 30 days after proper notice as described herein, the license coordinator shall cause the doors to the business to be padlocked until such time as the violation is remedied.

 

d. In interpreting and applying the provisions of these regulations, the requirements shall be considered as the basic requirements for the provision of business licenses within the jurisdiction of the county. It is not the intent of these regulations to interfere with or abrogate or annul any easements, covenants or other agreements between parties; provided, however, that where these regulations impose a greater restriction upon a business or require other restrictions which may appertain to a business greater than those imposed by the other resolutions, rules or regulations, or by any easements, covenants or agreements, or by any ordinances, the provisions of these regulations shall prevail.

 

Sec. 110.21. Severability

 

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

 

b. Should any portion of any fee or penalty be invalid by virtue of any provision herein, such portion of the fee or penalty as is valid shall still be due. Should any portion of this article be declared unconstitutional or unlawful as applied, that portion which is lawful as applied, or would be lawful if applied otherwise, shall still be in force, and the tax still due. Should the designated use of the revenue herein concerned be declared unlawful or jeopardize any other portion of this article then the revenue shall be deposited in a general fund for the general use of the county.

 

Sec. 110.22. 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 ordinance is a tool for classification not a limitation or businesses subject to a license tax. The Edgefield County 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. A business class, which is not listed in the rate class or numerical indexes, is not subject to a license tax.

 

b. The license fee for each Class of businesses subject to this ordinance shall be computed in accordance with the following rates.

RATES

RATE CLASS	INCOME: 0 - $2000	ALL OVER $2000.00
	MINIMUM FEE	Rate per Thousand or fraction thereof
1	$20	$1.00
2	$25	$1.05
3	$30	$1.10
4	$35	$1.15
5	$40	$1.20
6	$45	$1.25
7	$50	$1.30
8	See individual business	in Class 8.

 

 

NON-RESIDENT RATES

 

Unless otherwise specifically provided, all minimum fees and rates shall double for non-residents and itinerants having no fixed principal place of business within the county.

 

 

 

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.

 

NAICS 23 - Contractors, Construction, All Types

 

A. Resident - Having a permanent place of business within the county

 

Minimum on first $2,000                                               $20.00

PLUS

Per $1,000 or fraction over $2,000 from all work         $ 1.10

 

B. Non-resident - No permanent place of business in the county.

 

Minimum on first $2,000                                              $40.00
PLUS

Per $1,000 or fraction over $2,000                               $ 1.50

 

(Non-resident double rates do not apply)                                                                 

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

 

The total tax for the contract shall be paid prior to commencement of work without regard to the 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 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.

 

Sub-contractors shall be licensed on the same basis as general or prime contractor 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 Edgefield County a list of sub-contractor: furnishing labor or materials for each project.

 

NAICS 482 - Railroad Companies - (See Code § 12-23-210)                     

 

Based on latest census:

 

For first 1,000 inhabitants                                 $    25.00

 

For each additional 1,000 inhabitants                $    35.00

 

Maximum fee                                                    $2,000.00

 

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 its amendment. The business license year shall begin on January 1 of each year.

 

b.                   In conformity with S.C. Code section 58-9-2220, the business tax for "retail telecommunications services" shall apply to the gross income from the sale of services originating or terminating in the county, which are charged to a service address within the county, regardless of where billed or paid on which a business license tax has not been paid to another county. 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 unincorporated areas of the county. 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 delinquent penalty shall be five percent (5 %) of the tax due for each month, or portion thereof, after the due date until paid.

 

d.                   Nothing in this Ordinance shall be interpreted to interfere with continuing obligations of any franchise agreement or contractual agreement.

 

NAICS 5175 - Television

 

A. Cable or Pay Services using public streets        

 

See Consent or Franchise

 

B. Cable television services not using public streets.

 

Minimum on first $2,000                                               $50.00

PLUS

Per $1,000 or fraction over $2,000                               $ 1.30

 

NAICS 22112 - Electric Power Distribution

 

See Consent or Franchise

 

NAICS 22121 - Natural Gas Distribution   

 

See Consent or Franchise

 

NAICS 423930 - Junk or Scrap Dealers

 

[Non-resident rates apply]

 

Minimum on first $2,000                                                   $200.00
PLUS

Per $1,000, or fraction, over $2,000                                 $    1.60

 

NAICS 72241 - Drinking Places, bars, lounges, cabarets

 

(Alcoholic beverages consumed on premises)

 

Minimum on first $2,000                                        $ 50.00

PLUS

Per $1,000 or fraction over $2,000                                   $    1.25

 

NAICS 522298 - Pawn Brokers

 

       All Types

 

Minimum on first $2,000                                        $    50.00

PLUS

Per $1,000 or fraction over $2,000                                   $      1.60

 

NAICS 45439 - Peddlers, Solicitors, Canvassers, Door-To-Door Sales

 

Direct retail sales of merchandise.

 

[Non-resident rates apply]

 

A.      Regular activities - More than two sale periods of more than three days each per year

Minimum on first $2,000                                               $100.00

PLUS

Per $1,000, or fraction, over $2,000                             $    1.60

 

B.      Seasonal activities - Not more than two sale periods of not more than three days each year, separate license required for each sale period.

 

Minimum on first $2,000                                        $ 50.00

PLUS

Per $1,000, or fraction, over $2,000                                 $    1.60

 

NAICS 5241 - Insurance Companies

 

For insurance other than fire insurance, "gross premiums" means premiums collected from policies:

 

(1) on property or risks located in the unincorporated areas of the county; and

 

(2) when the insured property or risk that are sold, solicited, negotiated, taken, transmitted, received, delivered or applied for are produced or serviced by the insurance company's office, employee or licensed agent are located and doing business within the unincorporated areas of the county.

 

For fire insurance, "gross premiums" means premiums:

 

(1) collected in the unincorporated areas of the county; and/or

 

(2) realized from risks located within the unincorporated areas of the county.

 

Gross premiums shall include new and renewal business without deductions for dividends, credits, return premiums or deposits.

 

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 unincorporated areas of the county whether or not an office is maintained therein. A premium collected on property or a risk located within the unincorporated areas of the county shall be deemed to have been collected within the unincorporated areas of the county.

 

NAICS 52411 - Life, Health and Accident  

 

Two percent (2%) of Gross Premium

 

NAICS 524126 - Fire and Casualty 

 

Two% of Gross Premium

 

 

NAICS 524127 - Title Insurance     

 

Two percent (2%) of Gross Premium

 

NAICS 524210 - Brokers for Fire and Casualty Insurers - non-admitted

 

Two percent (2%) of Gross Premium

 

For 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 from policies:

 

(1) on property or risks located in the unincorporated areas of the county; and/or

 

(2) when the insured property or risk that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for are produced or serviced by a broker located in or doing business within the unincorporated areas of the county. Brokers shall provide, with their payment of the tax a copy of the report required by the State Department of Insurance showing the locations of the property or risks insured.

 

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

 

Notwithstanding any other provisions of this ordinance, 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.

 

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]

 

1. Operator of machine   

 

$12.50 per machine

PLUS

$12.50 business license for operation of all machines (not on gross income [§12-21-2746]

 

2. 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                                                           $20.00

PLUS
Per $1,000 or fraction over $2,000                                           $ 1.60

 

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]

 

1.  Operator of machine (owner of business)         

 

$180.00 per machine,

PLUS

$12.50 business license for operation of all machines

 

(Not on gross income) [§12-21-2720(B)]

 

2.    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                                                           $20.00

PLUS

Per $1,000 or fraction over $2,000                                           $ 1.60

 

NAICS 71399 - Billiard or Pool Rooms

 

All types

 

$5.00 stamp per table

PLUS

Minimum on first $2,000                                                    $50.00

PLUS

Per $1,000 or fraction over $2,000                                               $ 1.30

 

NAICS 71119 - Carnivals and Circuses

 

Minimum on first $2,000                                                    $100.00

PLUS

Per $1,000, or fraction, over $2,000                                             $    2.10

 

 

 

 

 

NAICS 713290 — Bingo Parlors (State license required)

 

Minimum on first $2,000                                                               $100.00

PLUS

Per $1,000 or fraction over $2,000                                               $    5.10

 

 

RATE CLASS INDEX

NAICS BUSINESS SECTOR

 

 

RATE CLASS 1

 

 

42           Wholesale Trade

4411        Automobile Dealer (new and used)

4412        Other Motor Vehicle Dealers

442           Furniture and Home Furnishing Stores

445           Food and Beverage Stores

446           Health and Personal Care Stores

447           Gasoline Stations

451           Sporting Goods, Hobby, Book, Music Stores

721           Accommodation, Hotel, Motel, Inn, Camp

722           Eating Places, Food Services, Restaurants, Caterers, except drinking places

813           Membership Organizations

92             Public Administration

 

RATE CLASS 2

 

4413        Automotive Parts, Tire Stores

443           Electronics and Appliance Stores

444           Building Material, Garden Equipment and Supply

448           Clothing and Accessory Stores

452           General Merchandise Stores

453           Miscellaneous Store Retailers

454           Non-store Retailers, except peddlers

45421       Vending Machines

811           Repair and Maintenance Services

 

RATE CLASS 3

 

31-33        Manufacturing

48             Transportation, except rail

 

RATE CLASS 4

 

11                        Agriculture, Forestry, Fishing and Hunting

21                   Mining

2213               Water and Sewerage Systems

512                    Motion Pictures, theaters, production

56                   Administrative and Support, Waste Management and Remediation Services

711                    Arts, Sports and Promoters of Events

712                      Museums, Historical Sites, Zoos, Gardens

713                  Amusement and Recreation, except coin-operated machines & gambling

812                     Personal Care, Barber, Beauty, Laundry

 

RATE CLASS 5

 

49                    Warehousing and Couriers

 

RATE CLASS 6

 

511                     Information, Newspapers, Publishers

522                      Consumer Finance, Mortgage Brokers, Credit Card Issuing, except banks and                                                                                                                                               

                       pawnshops

523                   Security and Commodity Brokers

61                    Education Services

62                      Health Care and Social Assistance

 

RATE CLASS 7

 

515                    Radio and Television Broadcasting

516                 Internet Publishers

518                Internet Service Providers and Data Processing Services, on line

5242              Insurance Agencies, except brokers for non-admitted insurers

53                  Real Estate, Rental and Leasing

54                  Professional, Scientific and Technical Services

55                  Management of Companies and Enterprises

 

 

 

 

 

 

 

 

 

 

RATE CLASS 8

 

2211             Electric Utilities

2212             Gas Utilities

23                  Construction, all types

423930           Recyclable Material, Junk

45439             Peddlers, Direct Selling

482               Rail Transportation

5171                Telecommunications, wired

5172            Telecommunications, cellular

5175             Cable Television

522298         Pawnshops

5241              Insurance Carriers

52421          Brokers for Non-admitted Insurance Carriers

71119            Carnivals, Circuses

7131            Amusement Arcades, except gambling [Type I and Type II]

7132                Non-payout Amusement Machines [Type III]

713290          Bingo (Game Parlors)

71399             Billiard Parlor, Pool Tables

72241          Drinking Places, Bars (alcoholic)

 

II.    The NAICS Numerical Index is an attachment to this ordinance and incorporated herein.

 

 

APPENDIX I

 

NAICS NUMERICAL INDEX

 

      

       NIACS Code       Rate Class        NAICS Sector Description

 

 

       11                         4                      Agriculture, Forestry, Fishing and Hunting

      21                         4                      Mining

      2211                     8                      Electric Utilities

      2212                     8                      Gas Utilities

      2213                     4                      Water and Sewerage Systems

      23                         8                      Construction, all types

      31-33                   3                      Manufacturing

      42                         1                      Wholesale Trade, except junk

      423930                 8                      Recyclable Material, Junk

      44-45                   -                       Retail Trade (See type)

      4411                     1                      Automobile Dealers

      4412                     1                      Other Motor Vehicle Dealers and Farm Machinery

 

      4413                     2                      Automotive Parts, Tire Stores

      442                       1                      Furniture and Home Furnishing Stores

      443                       2                      Electronics and Appliance Stores

      444                       2                      Building Material, Garden Equipment and Supply

      445                       1                      Food and Beverage Stores

      446                       1                      Health and Personal Care Stores

      447                       1                      Gasoline Stations

      448                       2                      Clothing and Accessory Stores

      451                       1                      Sporting Goods, Hobby, Book, Music Stores

      452                       2                      General Merchandise Stores

      453                       2                      Miscellaneous Store Retailers

      454                       2                      Non-store Retailers, except peddlers

      45421                   2                      Vending Machines

      45439                   8                      Peddlers, Direct Selling

      48                         3                      Transportation, except rail

      482                       8                      Rail Transportation

      49                         4                      Warehousing and Couriers

      511                       6                      Information, Newspapers, Publishers

      512                       4                      Motion Pictures, theaters, production, music, recording

      515                       7                      Radio and Television Broadcasting

      516                       7                      Internet Publishers

      5171                     8                      Telecommunications, wired

      5172                     8                      Telecommunications, cellular

      5175                     8                      Cable Television

 

NIACS Code            Rate Class      NAICS Sector Description

 

518                       7                      Internet Service Providers and Data Processing Services, on                                              line

522                       6                      Consumer Finance, Mortgage Brokers, Credit Card Issuing,                                                          except banks and pawnshops

522298                 8                      Pawnshops

523                       6                      Security and Commodity Brokers

     5241                     8                      Insurance Carriers

     5242                     7                      Insurance Agencies, except brokers for non-admitted                                                              insurers

     52421                   8                      Brokers for Non-admitted Insurance Carriers

     53                         7                      Real Estate and Rental

     54                         7                      Professional, Scientific, and Technical Services

     55                         7                      Management of Companies and Enterprises

     56                         4                      Administrative and Support, Waste Management and                                                              Remediation Services

     61                         6                      Education Services

     62                         6                      Health Care and Social Assistance

 

     711                       4                      Arts, Sports and Promoters of Events

     71119                   8                      Carnivals, Circuses

     712                       4                      Museums, Historical Sites, Zoos, Gardens

     713                       4                      Amusement and Recreation, except coin-operated                                                                              machines & gambling

     7131                     8                      Amusement Arcades, except gambling [Sec. 12-21-                                                                           2720(A) (1) and (2)1

     7132                     8                      Non-payout Amusement Machines [Sec. 12-21-2720(A)                                                                   (3)]

     713290                 8                      Bingo (Game Parlors)

     71399                   8                      Billiard Parlor, Pool Tables

     721                       1                      Accommodation, Hotel, Motel, inn, Camp

     722                       1                      Eating Places, Food Services, Restaurants, Caterers, except                                                                drinking places

     72241                   8                      Drinking Places, Bars (alcoholic)

     811                       2                      Repair and Maintenance Services

     812                       4                      Personal Care, Barber, Beauty, Laundry

     813                       1                      Membership Organizations

     92                         1                      Public Administration

 

 

Section 2: Conflicting Ordinances.    All ordinances, resolutions and parts thereof in conflict with the provisions of this Ordinance are, to the extent of such conflict, hereby repealed.

 

Section 3: Effectiveness. This Ordinance becomes effective April 1, .2011.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ordinance No. 10-11-626

 

 

                                                                        Edgefield County Council

 

 

                                                                                                                                               

                                                                        C. Monroe Kneece, Chairman

 

 

                                                                                                                                               

                                                                        Willie C. Bright, Vice Chairman

 

 

                                                                                                                                               

                                                                        Rodney Ashcraft, Council Member

 

 

                                                                                                                                               

                                                                        Regenia Blackwell, Council Member

 

 

                                                                                                                                               

                                                                        Norman Dorn, Council Member

 

ATTEST:

 

 

                                                           

Barbara R. Stark, Clerk to Council

 

 

Approved as to form only:

 

 

                                                           

Michael S. Medlock

County Attorney

 

 

 

First Reading                                                   

Public Hearing                                     

Second Reading                                              

Third Reading