ORD 2023-24 standardization-2023-amendment-w-class-9s - Adopted
ORDINANCE NO. 2023-24 AMENDING THE BUSINESS LICENSE ORDINANCE
OF THE CITY OF NORTH AUGUSTA TO UPDATE
THE CLASS SCHEDULE AS REQUIRED BY ACT 176 OF 2020 WHEREAS, the City of North Augusta (the “Municipality”) is authorized by S.C. Code
Section 5-7-30 and Title 6, Chapter 1, Article 3 to impose a business license tax on gross income;
and
WHEREAS, by Act No. 176 of 2020, known as the South Carolina Business License Tax
Standardization Act and codified at S.C. Code Sections 6-1-400 to -420 (the “Standardization
Act”), the South Carolina General Assembly imposed additional requirements and conditions on
the administration of business license taxes; and
WHEREAS, the Standardization Act requires that by December thirty-first of every odd
year, each municipality levying a business license tax must adopt, by ordinance, the latest
Standardized Business License Class Schedule as recommended by the Municipal Association of
South Carolina (the “Association”) and adopted by the Director of the Revenue and Fiscal Affairs
Office; and
WHEREAS, following the enactment of the Standardization Act, the Municipality enacted
Ordinance No. 2021-20 on November 15, 2021, in order to comply with the requirements of the
Standardization Act (the “Current Business License Ordinance”); and
WHEREAS, the City of North Augusta Council of the Municipality (the “Council”) now
wishes to amend the Current Business License Ordinance to adopt the latest Standardized Business
License Class Schedule, as required by the Standardization Act, and to make other minor
amendments as recommended by the Association.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the City of North
Augusta, as follows:
SECTION 1. Amendments to Appendix A. Appendix A to the Current Business License
Ordinance, the “Business License Rate Schedule,” is hereby amended as follows:
(a) Class 8.3 is hereby amended by deleting the NAICS Codes and replacing them with
NAICS 517111, 517112, 517122 – Telephone Companies.
(b) Class 8.6 is hereby amended and restated in its entirety to read as follows: “8.6
NAICS Code Varies – Billiard or Pool Tables. A business that offers the use of
billiard or pool tables shall be subject to business license taxation under its natural
class for all gross income of the business excluding the gross income attributable
to the billiard or pool tables. In addition, the billiard or pool tables shall require
their own separate business licenses pursuant to SC Code § 12-21-2746 and shall
be subject to a license tax of $5.00 per table measuring less than 3½ feet wide and
7 feet long, and $12.50 per table longer than that.”
Exhibit A: Amendment to Classes 1 – 8 in Appendix B of the
Current Business License Ordinance
APPENDIX B
Classes 1 – 8: Business License Class Schedule by NAICS Codes
NAICS
Sector/Subsector Industry Sector Class
11 Agriculture, forestry, hunting and fishing 1
21 Mining 2
22 Utilities 1
31 - 33 Manufacturing 3
42 Wholesale trade 1
44 - 45 Retail trade 1
48 - 49 Transportation and warehousing 1
51 Information 4
52 Finance and insurance 7
53 Real estate and rental and leasing 7
54 Professional, scientific, and technical services 5
55 Management of companies 7
56 Administrative and support and waste management and remediation services 3
61 Educational services 3
62 Health care and social assistance 4
71 Arts, entertainment, and recreation 3
721 Accommodation 1
722 Food services and drinking places 2
81 Other services 4
Class 8 Subclasses
23 Construction 8.1
482 Rail Transportation 8.2
517111 Wired Telecommunications Carriers 8.3
517112 Wireless Telecommunications Carriers (except Satellite) 8.3
517122 Agents for Wireless Telecommunications Services 8.3
5241 Insurance Carriers 8.4
5242 Insurance Brokers for non-admitted Insurance Carriers 8.4
713120 Amusement Parks and Arcades 8.51
713290 Nonpayout Amusement Machines 8.52
713990 All Other Amusement and Recreational Industries ( pool tables) 8.6
2023 Class Schedule is based on a three-year average (2017 - 2019) of IRS statistical data.