ORD 2025-19 standardization-2025-amendment-w-class-9s MASC AdoptedPage 1
ORDINANCE NO. 2025-19
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;
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;
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;
WHEREAS, following the enactment of the Standardization Act, the Municipality enacted
Ordinance No. 2023-24 on November 6, 2023, in order to comply with the requirements of the
Standardization Act (the “Current Business License Ordinance”);
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.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the City of North
Augusta, as follows:
SECTION 1. Amendments to Appendix B. Appendix B to the Current Business License
Ordinance, the “Business License Class Schedule,” is hereby amended as follows:
(a) Classes 1 through 8 in Appendix B to the Current Business License Ordinance, the
“Business License Class Schedule,” are hereby amended and restated as set forth
on the attached Exhibit A.
(b) Class 9 in Appendix B to the Current Business License Ordinance, the “Business
License Class Schedule,” shall remain in full force and effect as set forth in the
Current Business License Ordinance.
SECTION 2. Repealer, Effective Date. All ordinances in conflict with this ordinance are hereby
repealed. This ordinance shall be effective with respect to the business license year beginning on
May 1, 2026.
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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 3
22 Utilities 1
31 - 33 Manufacturing 3
42 Wholesale trade 1
44 - 45 Retail trade 1
48 - 49 Transportation and warehousing 2
51 Information 4
52 Finance and insurance 7
53 Real estate and rental and leasing 6
54 Professional, scientific, and technical services 4
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 3
71 Arts, entertainment, and recreation 3
721 Accommodation 1
722 Food services and drinking places 2
81 Other services 3
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
2025 Class Schedule is based on a three-year average (2019 - 2021) of IRS statistical data.