Business Licensing

City of Aiken Business License Rates

Income: 0 – $2000 Income: All Over $2000
Rate Class Minimum Fee Rate per thousand or fraction thereof
1 $25 $0.80
2 $30 $0.95
3 $35 $1.10
4 $40 $1.25
5 $45 $1.40
6 $50 $1.55
7 $55 $1.70
8 See individual business in Class 8

Non-resident rates

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

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 22112 – Electric Power Distribution3% of Gross Income.

NAICS 22121 – Natural Gas Distribution3% of Gross Income.

NAICS 23 – Contractors, Construction, All Types

A. Having permanent place of business within the municipality

Minimum on first $2,000 will be $35.00

PLUS

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

B. Non-resident (no permanent place of business in the municipality) Minimum on first $2,000 will be $75.00

PLUS

Per $1,000, or fraction, over $2,000 will be $ 2.20

(non‑resident double rates do not apply)

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

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.

NAICS 423930 – Junk or Scrap Dealers (Note: Non-resident rates apply.)Minimum on first $2,000 will be $60.00

PLUS

Per $1,000, or fraction, over $2,000 will be $1.90

NAICS 4411, 4412 – Automotive, Motor Vehicles, Boats, Farm Machinery, Retail (Note: Except Auto Supply Stores (see 4413))Business License fees are determined by classification.

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 full sales price without deduction for trade‑ins. Dealer transfers shall not be included in gross receipts.

NAICS 442110 – Itinerant furniture dealers (Note: Applies to mobile sales of any merchandise.)All such dealer and merchants must be located on private property with written permission of the owner or the owner’s agent and cannot remain in the same location more than one (1) day unless located in an enclosed permanent structure complying with all applicable codes and ordinances

Minimum on first $5000 will be $105.00

Plus

Per $1,000, or fraction, over $5,000 will be $2.75

NAICS 454390 – Peddlers, Solicitors, Canvassers, Door‑To‑Door Sales (Note: Direct retail sales of merchandise. (Non‑resident rates apply)Business License fees are determined by classification.

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

Selling is not permitted in City streets or on sidewalks unless a business license is issued during a festival or parade and a permit is issued by the Director of Public Safety setting conditions for public safety.

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. The rate for the 2005 business license tax year shall be the maximum rate allowed by State law in effect on February 1, 2005. Declining rates shall not apply.

B. In conformity with S.C. Code 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. For the year 2005, the business license tax for “retail telecommunications services” shall be due on February 1, 2005, and payable by February 28, 2005, without penalty. For years after 2005, the business license tax for “retail telecommunications services” shall be due on January 1 of each year and payable by January 31 of that year, without penalty.

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

NAICS 5175 – Television Cable or Pay, Services using public streets will be 5% of gross income

Cable television services not using public streets:

Minimum on first $2,000 will be $65.00

PLUS

Per $1,000, or fraction, over $2,000 will be $1.90

NAICS 522298 – Pawn Brokers – All Types

Minimum on first $2,000 will be $60.00

PLUS

Per $1,000, or fraction, over $2,000 will be $1.90

NAICS 5241 – Insurance Companies Except as to fire insurance, “gross premiums” means gross premiums collected (1) on policies on property or risks located in the municipality, and (2) on policies, wherever the insured property or risk is located, that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by the insurance company’s office located in the municipality or by the insurance company’s employee doing business within the municipality or by the office of the insurance company’s licensed or appointed producer (agent) located in the municipality or by the insurance company’s licensed or appointed producer (agent) doing business within the municipality. As to fire insurance, “gross premiums” means gross premiums (1) collected in the municipality, and/or (2) realized from risks located within the limits of the municipality.

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

Solicitation for insurance, receiving or transmitting an application or policy, examination of a risk, collection or transmitting of a premium, adjusting a claim, delivering a benefit, or doing any act in connection with a policy or claim shall constitute doing business within the municipality whether or not an office is maintained therein. A premium collected on property or a risk located within the municipality shall be deemed to have been collected within the municipality. Declining rates shall not apply.

NAICS 52411 – Life, Health and Accident2% of Gross Premiums.

NAICS 524126 – Fire and Casualty (Note: Only applies to those licensed in South Carolina.)2% of Gross Premiums.

NAICS 524127 – Title Insurance2% of Gross Premiums.

NAICS 524210 – Brokers for Fire & Casualty Insurers – non‑admitted As to brokers for non-admitted fire and casualty insurers, “gross premiums” means gross premiums collected by or for fire and casualty insurers not licensed in South Carolina (1) on policies on property or risks located in the municipality and/or (2) on policies, wherever the insured property or risk is located, that are sold, solicited, negotiated, taken, transmitted, received, delivered, applied for, produced or serviced by a broker located in or doing business within the municipality. Brokers shall provide, with their payment of the tax, a copy of a report showing the locations of the property or risks insured will be 2% of Gross Premiums.

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

NAICS 711190 – Carnivals and CircusesMinimum on first $2,000 will be $195.00PLUSPer $1,000, or fraction, over $2,000 will be $2.00

NAICS 713120 – Amusement Machines, coin operated (Note: 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]

Operator of Machine will be $12.50 per machine, PLUS $12.50 business license for operation of all machines (not on gross income). [§12-21-2746]

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 will be $60.00

PLUS

Per $1,000, or fraction, over $2,000 will be $1.90.

NAICS 713290 – Amusement Machines, coin operated, nonpayout; Bingo Amusement machines of the nonpayout type or in-line pin game licensed by SC Department of Revenue pursuant to S.C. Code §12‑21‑2720(A)(3) – [Type III]Operator of machine (owner of business) will be $180.00 per machine,

PLUS

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

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 will be $60.00

PLUS

Per $1,000, or fraction, over $2,000 will be $1.90

Bingo halls, parlors – Minimum on first $2,000 will be $195.00

PLUS

Per $1,000, or fraction, over $2,000 will be $5.00

NAICS 713990 – Billiard or Pool Rooms (Note: All types.)$5.00 stamp per table

PLUS

Minimum on first $2,000 will be $45.00

PLUS

Per $1,000, or fraction, over $2,000 will be$1.45

NAICS 722410 – Drinking Places, bars, lounges, cabarets (Note: Alcoholic beverages consumed on premises.)

Minimum on first $2,000 will be $195.00

PLUS

Per $1,000, or fraction, over $2,000 will be $5.00