The Clinton chronicle. (Clinton, S.C.) 1901-current, January 08, 1970, Image 16
LICENSE ORDINANCE
AM ORDINANCE TO IMPOSE A LICENSE TAX ON
FIRMS. AND CORPORATIONS WHO
PROSECUTE. OR CARET ON ANT BUSINESS
IN THE CITY OF CLINTON, SOUTH
OBORIN,
OR
'v ;BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF CLINTON, SOUTH CAROLINA. IN COUNCIL
ASSEMBLED:
<• 'Section 1. That the following special license taxes are hereby
imposed for the privilege of carrying on the business, trade,
profession, or doing the acts named or described herein, within
Ihn: corporate limits of the City of Clinton, South Carolina,
from die 1st day of January, 1970, to the 31st day of December,
1970, inclusre, and annually thereafter until repealed or
Land that the same shall be due and payable on or
the 13th day of April, 1970, and each year thereafter,
otherwise herein provided, except in cases where a
person, firm, company, or corporation shall Inaugurate and
cstart a new business or enterprise, whereupon the license tax
Jt>r the same shall be due and payable on the day such busi-
rjpess is begun.
£ New businesses which shall apply for a license on or after
January 1st shall pay the minimum fee as stated in the ordi
nance for its classification at the time of acquiring the license
:jbd at the end of the calendar year the total license payment
Ifased on the actual business done shall be due and payable
%ith credit allowed for the amount which has previously been
•£aid. The license tax for the second year shall be calculated
:'on the basis of the business done in the first calendar year
ibaultiplied by the number of months necessary to give business
Rone in twelve months.
: Z T The amount of the said special license tax shall be the
Amount placed opposite each business, trade, profession, or
.Act hereinbelow named, respectively, and the amount shall be
die cost of said special license tax per annum unless other-
Jrise specified, to wit:
ADVERTISING—
; r £ Advertising by motor vehicles or otherwise in the
•: streets, including distribution of handbills, circulars or
other advertising matters, or bill posting, whose gross
;*• annual income is 33,000 or less f 88.00
For each additional $1,000 of gross annual income .75
3 Provided, the provisions hereof shall not apply to
*:* any person, firm, or corporation maintaining a place
f ; of business in the City of Clinton when such advertising
- is restricted to the advertising of said business by the
itt person having the license to operate said business.
Advertising agency, representative of
Publisher or advertiser for purpose of
selung or buying advertising space—
:: Whose gross annual Income is $10,000 or less
For each additional $1,000 of gross annual income ~
Agents for laundries—
- Whose gross annual income is $2,000 or less
For each additional $1,000 of gross annual income ....
ARCHITECTS—
Whose gross annual income is $25,000 or less —
\ Whose gross annual income is more than $25,000 but
-• less than $50,000.
; For each additional $1,000 of gross annual income
AUCTIONEERS—
Whose gross annual sales are $10,000 or less —
For each additional $1,000 of gross annual sales
AUDITORS OR CERTIFIED PUBLIC
ACCOUNTANTS—
Whose gross annual income is $25,000 or less
30.00
.73
20.00
.75
33.00
50.00
.75
25.00
.75
Whose gross annual income is more than $25,000 but
less than $50,000
For each additional $1,000 of gross annual income
AUTOMOBILE SERVICE STATIONS—
Whose gross annual sales are $10,000 or less
; For each additional $1,000 of gross annual sales
rOMOBILE, REPAJR SHOP, BODY SHOP OB
33.00
50.00
.75
25.00
.75
AUTOMOBILE, RE?AJP SHOP, BODY
For each additional $1,000 of gross annual income 73
AUTOMOBILE AGENTS OR DEALERS—
: : Same as retail merchants.
: Provided, however, gross sales to include all sales
: less trade-in allowances and deductions may be made
'-.for new cars sold wholesale to other dealers where
* : :no profit is realized.
BARBER SHOPS—
• Each operator, per year
BEAUTY SHOPS—
■-'Each operator, per year
BOOTBLACKS—
^'First chair, per year
i^or each additional chair
BpTTLING WORKS—
'jWhose gross annual sales are $10,000 or less
~For each additional $1,000 of sales
10.00
10.00
5.00
2.50
63.00
.75
:ltineranta or those not having a bottling plant in the
'.City of Clinton and delivering from trucks and other
• motor vehicles whose gross sales are $10,000 or less _
: :For each additional $1,000 of sales
BUILDING OR SAVINGS AND LOAN ASSOCIATIONS
r -Per year
BUS STATIONS OR TERMINALS—
J*Wbere tickets are sold or offered for sale
E se gross annual sales are $1,000 or less
each additional $1,000 of gross onnnai sales
ASSERS OR PEDDLERS—
.felling goods, wares or merchandise of whatsoever
gross annual income is $5,000 or less 50.00
-For each additional $1,000 of gross annual income — .75
^er day 5.00
ENT BLOCK OR READY MIX
„ ERETE DEALERS-
■tyhose gross annual income is $10,000 or less
65.00
.75
60.00
36.00
.75
yPor each additional $1,000 of gross annual Income
>NTRACTORS—
l, grading, hauling, paving, landscaping, elec-
1, plumbing, heating, air conditioning, glazing,
•fainting, floor finishers, excavating, carpenters, paper
i, roofing, brickmasons. tile setters, and sunf
who for a fixed price, commission,
1 wags is held responsible by the negotiating party
the successful completion of the Job. All suh-con-
■eparate licenses. No licenses
be issued st any time during the year except at
full aanaal rate; the rate shall net be pro-rated
35.00
.75
50.00
.75
50.00
.75
COAL OR WOOD OR ICE DEALERS—
Whose gross annual income is $1,009 or less
For each additional $1,000 of gross annual income
CREDIT REPORTING AGENCY OR BUREAU—
Whose gross annual income Is $10,000 or less
For each additional $1,000 of gross annual income
DEALERS IN FRUITS-
Dealers in fruits, melons, or vegetables selling from
car or truck by itinerants, each day, per day
DELIVERY VEHICLES—
All out of town delivery vehicles delivering merchan
dise, per year
DENTISTS—
Whose gross annual income is $25,000 or less —
Whose gross annual income is more than $25,000 but
less than $50,000
For each additional $1,000 of gross annual income
DIAPER SERVICES—
Whose gross annual sales is $5,000 or less
for each additional $1,000 of gross annual sales
DRY CLEANERS AND LAUNDRIES—
Whose gross annual income is $5,000 or less
For each additional $1,000 of gross annual income
ELECTRICIANS, PLUMBERS, TINNERS—
Whose gross annual income is $5,000 or less
For each additional $1,000 of gross annual income
EXPRESS COMPANIES OR AGENTS—
For business done exclusively in the City of Clinton,
but not including business done to and from points
without the State of South Carolina or for the Govern
ment of the United States
Whose gross annual income is $3,000 or less -
For each additional $1,000 of gross annual income
FINANCE COMPANIES AND PAWN SHOPS—
Persons, firms or corporations engaged in money
lending
Whose gross annual income is $5,000 or less
For each additional $1,000 of gross annual income
GENERAL REPAIR, UPHOLSTERY, RADIO OR TV
SHOPS—
Including persons doing same without shop
Whose gross annual income is $5,000 or less
For each additional $1,000 of gross annual income
HOTELS—
Per room, per year -
INSURANCE COMPANIES—
Life, fire, sick benefit, casualty, accident, fidelity,
guaranty, liability, boiler or other like insurance com
panies represented by transient solicitor or agent,
with weekly gross income of $500 or less, per week
For each additional $100 of gross annual income, per
week
INSURANCE COMPANIES (CASUALTY)—
Insurance companies handling accident, sick benefit,
fidelity, guaranty, plate glass, boiler, liability, live
stock, casualty or other like insurance
Whose gross annual income is $750.00 or less ..
For each additional $100 of gross annual income, per
INSURANCE COMPANIES (FIRE)
Each company doing business in the City shall pay
an annual license tax of 2% of the gross amount of
premiums, including renewals, collected during the
preceding calendar year by the company and the agent
or representative thereof. For the purpose of com
puting and collecting the license tax on any fire insur
ance company having an agent or agents in the City
of Clinton or doing business in the City of Clinton, or
issuing policies of any nature covering any property,
real or personal, or covering any risk in City of
Clinton.
(a) The City shall compute and collect two (2%)
per cent of the gross amount of all premiums collected
by the agent of the company, whether the property or
risks be located within the City or not. Provided, that
no such computation or collection shall be made on
any premium collected upon a risk located in another
municipality within the State of South Carolina upon
which such other municipality assesses and collects
a business license.
(b) The City shall compute and collect two (2%)
per cent of the gross amount of all premiums charged
by an insurance company for the issuance of any
policy which covers any property, real or personal,
or any risk, located in the said City, whether the prem
ium be collected by an agent doing business in the
City or by any other agent of the Company whereso
ever residing.
On or before February 15th of each year all agents
shall file with the City Clerk a statement under oath
showing all premiums collected by the agent and
premiums originating from policies, countersigned by
the agent, covering any risks located within the City
of Clinton, although the premiums are not actually
collected by such agent
Each insurance company issuing any policy or
policies covering any property or risks located in the
City of Clinton shall file with the City Clerk on or be
fore February 15th of each year a statement under
oath showing all premiums collected on insurance
policies issued during the preceding year by said
company and covering, any property or risks located
in the City. Such statement, however, is not to include
any premiums reported and shown upon the sworn
statement of its agent, but all others.
It is hereby declared that it shall be conclusively
presumed that the premiums charged for the issuance
of any policy covering any property, real or personal,
or risk within the City, were collected within the City.
INSURANCE COMPANIES (LIFE)—
Each Life Insurance company having a gross »nnii*i
premium income of $500 or less, per year
Having a gross annual premium income of more than
$500 but not more than $5,000, per year
Having a gross annual premium income of more than
$5,000 but not more than $10,000, per year
Having a gross annual premium income of more than
$10,000 per year
This section shall apply only to premiums collected
or renewed on the lives of persons residing within the
corporate limits of the City.
JUNK DEALERS—
Dealers in Junk, or used iron, scrap, metal, paper,
doth, glass, or other materials, buying, selling, pro
cessing, or cutting the same
Whose gross annual income is $10,000 or less
For each additional $1,000 of gross annual income
LAWYERS—
Whose gross annual income is $25,000 or lass
Whose gross annual income is more than $25,000 but
less than $60,000
For each additional $1,000 of gross annual income
MERCHANTS, RETAIL—
Retail merchants and all persons, firms or corpora-
—fling at retail at an established place of busi-
oass artioles of trade or merchandise for which a
special Ucenae is not required
sales are $10,000 or lass
For each additional $1,000 of gross annual saloa
MERCHANTS, WHOLESALE—
in hay,
15.00
.75
30.00
.78
5.00
25.00
35.00
50.00
.75
20.00
.75
30.00
.75
30.00
.75
50.00
.75
75.00
.75
25.00
.75
1.50
15.00
2.00
13.00
2.00
15.00
40.00
60.00
75.00
Separate license shall be obtained for each such ma
chine and in each place of business where the machine
is operated, properly displayed on such machine at
all times for inspection. Operator of said place of
business shall be responsible for license without regard
to the ownership of said machine.
MARBLE YARDS OR AGENCIES FOR MEMORIALS—
Whose gross annual sales are $10,000 or less 20.00
For each additional $1,000 of gross annual sales .75
Who maintains no yard but makes single sale, per
sale — _ 10.00
MECHANICS—
Working on automobiles who do not maintain regular
place of business
Whose gross annual income is $1,000 or less 15.00
For each additional $1,000 of gross annual income .75
MOVING PICTURE SHOWS—
Whose gross annual income is $10,000 or less 75.00
For each additional $1,000 of gross annual income .75
MANUFACTURERS (INCORPORATED)—
Having capital stock of $50,000 or less, per year 75.00
Having capital stock of more than $50,000 but not
more than $100,000, per year 100.00
Having capital stock of more than $100,000 but not
more than $250,000, per year 250.00
Having capital stock of more than $250,000 but not
more than $500,000, per year 500.00
For each additional $1,000 of capital stock .50
MANUFACTURERS (UNINCORPORATED)—
Having assets in manufacturing business of $50,000 or
less, per year 75.00
Having assets of more than $50,000 but not more than
$100,000, per year 100.00
Having assets of more than $100,000 but not more than
$250,000, per year 250.00
Having assets of more than $250,000 but not more than
$500,000, per year 500.00
For each additional $1,000 of assets .50
NEWSPAPERS—
Whose gross annual income is $20,000 or less 35.00
For each additional $1,000 of gross annual income .75
3IL AND GAS COMPANIES—
Whose gross annual income is $20,000 or less 50.00
For each additional $1,000 of gross annual income 75
OPTICIANS, OPTOMETRISTS AND OCULISTS—
Same as for Physicians
POOL TABLES—
For each table, per year 25.00
PHOTOGRAPHERS AND/OR PHOTOPRINTING—
Whose gross annual income is $5,000 or less __ 25.00
For each additional $1,000 of gross annual income .75
PHOTOGRAPHERS—
Transient, itinerant photographers
Each photographer, per day __ 10.00
Each solicitor for such photographer, per day 5.00
SIGN PAINTERS OR ERECTORS OR
MAINTENANCE—
Whose gross annual income is $500 or less 10.00
For each additional $100 of gross annual income 75
Such license not to be pro-rated or sold for less than
the full annual rate.
SKATING RINKS, BOWLING ALLEYS,
RACETRACKS—
Whose gross annual income is $5,000 or less 25.00
For each additional $1,000 of gross annual income .75
PHYSICIANS—
Whose gross annual income is $25,000 or less 35.00
Whose gross annual income is more than $25,000 but
less than $50,000 50.00
For each additional $1,000 of gross annual income 75
PRINTING OFFICE—
Whose gross annual income is $3,000 or less 25.00
For each additional $1,000 of gross annual income .75
RADIO BROADCASTING STATIONS—
Maintaining offices or soliciting advertising in the
City of Clinton
Whose gross annual income is $10,000 or less 50.00
For each additional $1,000 of gross annual income .75
RESTAURANTS. CAFES, AND EATING HOUSES—
Whose gross annual income is $10,000 or less 25.00
For each additional $1,000 of gross annual income 75
Before license is issued, applicant must furnish certifi
cate of approval from State Board of Health.
RAILROAD COMPANIES OR AGENCIES—
For business done in the City of Clinton, regulated by
Act of Legislature. Section 65-021 of Code of Laws,
1962, as follows:
Municipality having population of between 5,000 and
10,000
For first 1,000 population 25.00
For each additional 1,000 population or major fraction
thereof _ ..... 30.00
REAL ESTATE AGENTS OR BROKERS—
Whose gross annual income is $25,000 or less 35.00
Whose gross annual Income is more than $25,000 but
less than $50,000 50.00
For each additional $1,000 of gross annual income .75
SHOWS, PERFORMANCES, EXHIBITIONS—
All kinds, except circuses, whose gross daily income
Is $500 or less, per day, (and then at Mayor’s
discretion) 50.00
SALES BARN—
Whose gross annual sales are $50,000 or less ~ - 50.00
For each additional $1,000 of gross annual sales .75
SHOE REPAIR SHOPS—
Whose gross annual income is $1,000 or less 15.00
For each additional $1,000 of gross annual income .75
TAXICABS—
Each vehicle, per year 40.00
No taxicab shall be licensed to operate in the City of
Clinton unless the same is registered with the State
Highway Department in Laurens County School Dis
trict No. 56 and in the City of Clinton, and unless such
taxicab is returned for property taxes in said School
District and in the said City of Clinton, and unless all
City of Clinton property taxes assessed thereon have
been paid. Before the issuance of any license for a
taxicab, the applicant for such license shall first file
with the City Clerk a policy of insurance Issued by a
company doing business in the State of South Carolina,
covering such taxicab for liability in amount of not
less than $10,000 for injury to one person and in the
amount of not less than $20,000 for injury to more
than one person injured in one accident, and in an
amount of $5,000 for damage to property of any per
son or persons. Said insurance shall be of a type and
in a company approved by the City Council and shall
be maintained in full force at all times during the
term of the license issued thereunder, and it shall
be unlawful for any taxicab to be operated in the
City of Clinton at any time without having such in
surance in full force and effect
TELEPHONE COMPANIES—
Local, each for doing business exclusively in the City
of Clinton, but not including business done to and from
other points without the State or for the Government
of the United States
Whose gross annual income U $10,000 or less 150.00
For each additional $1,000 of gross annual income .75
TELEGRAPH COMPANIES—
Whose gross annual income is $2,000 or less 60.00
Whose gross annual income is more than $2,000 but o
not more than $3,000 75.00
Whoae gross annual income is more than $1,000 but
not more than $6,000 100.00
Whose gross annual Income is more than 95,000 125.00
TERMITE EXTERMINATORS—
Whose gross snuwsl income la 910,000 or lass -
For each additional 91,000 of gross annual Income
As a condition precedent to the granting of a
for tarmlnte the applicant eR*n with
the City Clerk a surety bond In the amount of $5,000
in snob form as the City Clerk shall approve; further,
in the caee of applicants who maintain no place of Pusl-
ness in the Ctty of Clinton snob license shall
be valid only when presented to the Ctty Cleric
for endorsement on each day that such applicant shall
soUctt or perform work within the City, such
90.00
.75
ment to be without charge.
TREE SURGEONS AND PRUNERS-
Whose gross annual income is $10,000 or less 30.00
For each additional $1,000 of gross annual income .75
UNDERTAKERS OR FUNERal. DIRECTORS—
Whose gross annual income is $10,000 or less . 35.00
For each additional $1,000 of gross annual income —- ^.75
VETERINARIANS—
Same as for Physicians
WAREHOUSES—
For storage of cotton, grain or other commodities
Whose gross annual income is $2,500 or less . r 25.00
For each additional $1,000 of gross annual income .75
WASHETERIAS—
Whose gross annual income is $5,000 or less 20.00
For each additional $1,000 of gross annual income .75
WELDING SHOPS, CABINET OR GENERAL RE
PAIR SHOPS,
Whose gross annual income is $5,000 or less 25.00
For each additional $1,000 of gross annual income - ~ .75
A separate license shall be required for each place of busi
ness and every class of business for which a license tax is
required by this ordinance. Where two or more kinds of busi
nesses are conducted in the same place, it sball be the duty
of the licensee to keep an accurate account of the affairs of
each kind of business and to separate satisfactorily the affairs
of each so tbat the proper amount of tax Imposed and payable
on each type of business may be readily ascertained. Other
wise the maximum rate applicable to any type of business
being operated shall apply to the whole.
Section 2. That all licenses issued under and by virtue of this
ordinance shall be non-transferable and except for a license
for a day, week, or month, shall terminate and end on the
31rt diay of December 1970, but may be revoked at any time
by the City Council of the City of Clinton on satisfactory
cause being shown; and except licenses issued for a day, a
week, or a month, annual rate shall be charged for all licenses
issued prior to June 1st, 1970, three-fourths of the annual rate
shall be charge!i for all licenses issued after May 31st, 1970,
and prior to September 1st, 1970, except as otherwise herein-
provided; and one-half the annual rate shall be charged for
all licenses issued after April 31st, 1970, and prior to Decem
ber 31st, 1970, except as otherwise herein provided
Section 3. That every person, corporation, or partnership
required by this ordinance to obtain a license to engage in
any business, trade, profession, or occupation, for which a
license is required, shall at the time of applying for such
license, or any time as may be required by the City Council,
furnish to the City Clerk, or auditor of the City, such other
and further information as may be necessary for correctly
ascertaining the license to be assessed and collected.
Section 4. Any person, firm, company, or corporation
prosecuting or engaging in any business, trade or occupation,
or profession or keeping or maintaining any establishment
named in this ordinance without first having paid the license
tax imposed thereon, or shall violate otherwise any of the
terms or provisions of this ordinance, shall upon conviction,
be fined not exceeding one hundred dollars, or be imprisoned
not exceeding thirty days, at the discretion of the Recorder.
Section 5. Where a license is imposed by this ordinance
upon any business, profession, or occupation, and such busi
ness, profession, or occupation is carried on or conducted by
an agent, clerk, or employee, such agent, clerk or employee
shall be subject to all the penalties herein imposed should the
said business, profession or occupation be carried on or prose
cuted without the license imposed having been paid in the
same manner as if such agent, clerk or employee were the
proprietor of such business, profession, or occupation.
Section 6. Where the amount of the license provided for
herein Is dependent upon the amount of the income, receipts,
or sales, the basis for ascertaining the amount of the license
shall be the amount of the income, receipts, or sales for
the preceding year ending December 31st, I960, except in the
case of new businesses which are otherwise herein provided
for.
Section 7. That every person, firm, company, or corpora
tion required by this ordinance to obtain a license to engage
in any business, trade or profession within the corporate
limits of the City of Clinton shall, at the time of applying
for such license, make application therefor in writing io
the City Clerk, on form supplied for the purpose, setting
forth:
(a) Style name of the person, firm, company or corpora
tion;
(b) Location at which the trade, business, or profession
is to be conducted:
(c) The trade, business, profession or occupation for
which a license is required;
(d) The full and true amount of the gross sales, receipts,
premiums, commissions, income, or other form or mcafur
able returns from the trade, busmess, profession, or occu
pation during the preceding calendar year. As herein re
quired, the report of gross sales, receipts, premiums, com
missions, and income shall include all business done, wheth
er within or without the city limits of the City of Clinton
and shall be the same as reported as total gross receipts
for income tax purposes to the Federdl Government, or to
the South Carolina Tax Commission, or to the Insurance
Commissioner of the State of South Carolina. All the infor
mation herein required shall be given under oath of the
owner, or a member of the firm, or an officer of the cor
poration, or by an authorized employee having exact knowl
edge of actual business done;
(e) Provided, where business is solicited, sales are made
and goods delivered or transactions are completed and
license paid on same to ah incorporated town or city other
than City of Clinton, this amount shall be deducted from
the total gross receipts and such information shall be fur
nished with application.
Section 8. In the event that it shall appear to the City
Clerk that there are errors or inaccuracies in the statements
as submitted as to the amount of value of the business car
ried on, the City Clerk is authorized to make examination
of the books and records of such licensee and to secure
information directly and indirectly that may determine the
correct total gross receipts of such business, and should
the result of such examination show that said statement is
in error the City Clerk is authorized to make such adjust
ment as may be necessary.
Section 9. For any business, trade, occupation, or profes
sion not enumerated in Section 1 of this ordinance, the license
shall be fixed by the Mayor and he is hereby given full power
and authority to fix the same and such license therefor as shall
be fixed by the Mayor shall be as binding in every respect as
though it were specifically enumerated and/or designated in
this ordinance.
Section 10. The license taxes herein imposed are levied for
the purpose of raising funds to meet the ordinary annual ex
penses of the City of Clinton for the fiscal year commencing
on the 1st day of January, 1970, and for the purpose of paying
in whole or in part legal indebtedness of the said City incurred
for ordinary expenses thereof falling due during said fiscal
year.
Section 11. All annual licenses must be paid on or before
April 15, 1970, or penalty of an niiitional ten (10%) per
centum of the amount herein stated shall be charged after
April 15, 1970. If said Mcense is not paid on or before
April 30, 1970, the business shall be closed by the Chief of
Police and action brought in Recorder’s Court for tbs Ctty
under Section 4 of this ordinance for the misdemeanor of doing
business without a license.
Section 12. If any word, clause, sentence or section of this
ordinance be declared unconstitutional hr in contravention of
any law or laws of the State of South Carolina or of the
United States, such shall not affect any other word, clause,
sentenoe, or section hereof.
Section 19. This ordinance shall be effective from the date
of Its passage.
DONE AND RATIFIED by the Ctty Council of the Ctty of
Clinton, South Carolina, In Council assembled, and the seed
of the City of Clinton affixed this the 5th day of January,
1F». TALMADGE SANDERS,
M*yor Pro Tern
W. BROOKS OWENS,
Ctty Clerk