§ 14-33. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means a calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage, either directly or indirectly. A charitable organization shall be deemed a business unless the entire proceeds of its operation are devoted to charitable purposes pursuant to section 14-37.

Charitable organization means an organization that is determined by the Internal Revenue Service to be exempt from federal income taxes under 26 U.S.C. Section 501 (c) (3), (4), (6), (7), (8), (10) or (19).

City means the City of Hartsville, South Carolina.

Classification means that division of businesses by major groups subject to the same license rate as determined by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis deemed appropriate by the council.

Council means the city council of the city.

Gross income means the gross receipts or gross revenue of a business, received or accrued, for one calendar year collected or to be collected from business done within the city, excepting therefrom income earned outside of the city on which a license tax is paid by the business to some other municipality or a county and fully reported to the city. Gross income for agents means gross commissions received or retained, unless otherwise specified. Gross income for insurance companies means gross premiums written. Gross income for license tax purposes shall not include taxes collected for a governmental entity, escrow funds, or funds which are the property of a third party. The value of bartered goods or trade-in merchandise shall be included in gross income. The gross income for license purposes may be verified by inspection of returns and [report] is filed with the Internal Revenue Service, the South Carolina Department of Revenue, the South Carolina Department of Insurance, or other government agency.

License means a license for the privilege of conducting business within the city and issued pursuant to the terms of this article.

License official means a person designated by the city to administer this article.

License tax means an annual excise tax required to be paid as a condition of receiving a license.

Licensee means the business, the person applying for the license on behalf of the business, an agent or legal representative of the business, a person who receives any part of the net profit of the business, or a person who owns or exercises control of the business.

NAICS means the North American Industry Classification System for the United States published by the Federal Office of Management and Budget.

Person means any individual, firm, partnership, LLP, LLC, cooperative non-profit membership, corporation, joint venture, association, estate, trust, business trust, receiver, syndicate, holding company, or other group or combination acting as a unit, in the singular or plural, and the agent or employee having charge or control of a business in the absence of the principal.

(Ord. No. 4226 , § 2, 1-12-2016; Ord. No. 4342 , 8-14-2018)