The following rate schedule for business license fees is current as of October, 2019 per Ordinance 4327.

Any business located within the City of Hartsville or performing work within the city limits is required to obtain a business license each year. Business licenses may be obtained at Hartsville City Hall, 100 E Carolina Ave, in the Navigator Department (Weekdays from 8:30 a.m. to 5:00 p.m.). You can also apply online.

The South Carolina Business One Stop website was developed to assist businesses by reducing the amount of time and money spent on obtaining licenses and registrations required to become a legal business entity. The SCBOS is a great portal that provides businesses with resource information from/about federal, state, and local agencies and regulations. Businesses can find more information at the South Carolina Business One Stop page at scbos.sc.gov.

Inside City Limits

Rate Schedule
Rate Class Income $0-2000
Minimum Tax
Income over $2000
Rate per Thousand or fraction thereof
1 $40.00 $1.10
2 $46.00 $1.25
3 $52.00 $1.40
4 $58.00 $1.55
5 $64.00 $1.70
6 $70.00 $1.85
7 $76.00 $2.00
8.1 $72.50 $1.35
8.3 MASC Telecommunications
8.4B $66.00 $1.35
8.4C $264.00 $1.35
8.5 $33.00 $1.00
8.6 $39.50 $1.15
8.6A $25.00 $1.00
8.7 MASC Insurance
8.8A $46.20+$12.50 per machine $1.35
8.8C $46.20+$12.50 per machine $1.35
8.9B $264.00 $2.65
8.9C $132.00 $1.35
8.10A 132.00+ $5.00 per table $2.65

Non-Resident Rates

Unless otherwise specifically provided, all minimum 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 $1,000,000.00 unless otherwise specifically provided for in this ordinance.

Gross Income in Milions % of rate for each additional $1,000
0-1 Million 100
2-4 90
5-7 Million 80
Over 7 Million 55

Outside City Limits

Rate Class Minimum on $0-2000 Per $1000 Thereafter
1 $80.00 $2.20
2 $92.00 $2.50
3 $104.00 $2.80
4 $116.00 $3.10
5 $128.00 $1.55
6 $140.00 $3.70
7 $152.00 $4.00
7 $76.00 $2.00
8 $145.00 $2.70

 

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, regulato1y requirements, service burdens, tax equalization considerations, etc., which are deemed to be sufficient to require individually determined rates. Non-resident rates do not apply except where indicated

NAICS 230000 – Contractors. Construction. All Types

8.1 Having permanent place of business within the municipality

Minimum on first $2,000…………………………………………………………. $ 72.00 PLUS

Each additional 1,000……………………………………………………………. $ 1.35

8.IA Not having permanent place of business within the municipality

Minimum on first $2,000 …………………………………………………………. $ 144.00 PLUS

Each additional $1,000 ………………………………………………………… $ 2.70

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

For the first 1000 inhabitants of the City ………………………………………………. $25.00

For each additional 1000 inhabitants according to the last US census ……… $30.00

[Census population: 7886. Tax = $235.00]

8.3 NAICS 5171, 5172 -Telephone Companies;

A. Notwithstanding any other provisions of the Business License Ordinance, the business license tax for “retail telecommunications services”, as defined in S. C. Code 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 shalt 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 te111linate 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 bou11daries 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 J January 1 of each year and payable by J anua1y 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 unti1 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 cun-ent and delinquent license taxes from telecommunications companies pursuant to S. C. Code Section 58-9-2200 shall continue in effect.

NAICS 22112 – Electric Power Distribution: See Consent or Franchise

NAICS 22121 – Natural Gas Distribution: See Consent or Franchise

NAICS 517110-Television; Cable or Pay

Services using public streets: See Franchise

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

Minimum on first $2,000: $66.00 PLUS

Per $1,000, or fraction, over $2,000: $1.35

8.4 NAICS 522298 – Pawn Brokers – All Types

Minimum on first $2,000: $264.00 PLUS

Per $1,000, or fraction, over $2,000: $1.35

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

(except auto supply stores – see 4413)

Minimum on first $2,000: $33,00 PLUS

Per $1,000, or fraction, over $2,000: $1.00

One sales lot not more than 400 feet from the main showroom may be operated under this Iice11se 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, Canvasse1·s, Door-To-Door Sales

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

8.6 Regular activities [more than two sale periods of more than three days each per year]

Minimum on first $2,000: $39.50 PLUS

Per $1,000, or fraction, over $2,000: $1.15

8.6A 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: $25.00 PLUS

Per $1,000, or fraction, over $2,000: $1.00

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 premises.

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 a11 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 broker1s 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, jukeboxes, 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)(I) and (A)(2)-[Typel and Type 11]

8.8 A Operator of machine:

$12.50/machine PLUS $46.20 business license for operation of all machines (not on gross income).[§12-21-2746)

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]

8.8C -.Operator of machine (owner of business)

$46.20 business license for operation of all machines (not on gross income). [§ 12-2 l-2720(B))

8.9 NAICS 711190 – Carnivals and Circuses

Minimum on first $2,000: $264.00 PLUS

Per $1,000, or fraction, over $2,000: $2.65

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

Minimum on first $2,000: $132.00 PLUS

Per $1,000, or fraction, over $2,000: $1.35

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

$5.00 stamp/table PLUS Minimum on first $2,000: $132.00 PLUS

Per $1,000, or fraction, over 2000: $2.65

2019 Appendix B

2019 Business License Class Schedule by NAICS Code
NAICS Sector/Selector Industry Sector Class
11 Agriculture, forestry, hunting and fishing 3
113 Forestry and logging (including forest nurseries, timber tracts) 2
115 Support activities for agriculture and forestry 1
21 Mining 4
2211 Electric Power Generation, Transmission and Distribution Franchise
2212 Natural Gas Distribution Franchise
22 Utilities 1
23
31-33
42
423930
44.45
441
4411
4412
442
443
445
446
447
448
451
452
453
454
45439
48-49
482
484
486
493
51
511
512
515
517
5171
5172
518
519
52
522

 

The full rate schedule and more NAICS information is available in the text of Ordinance 4327, which was adopted on October 8, 2019.