§ 8-20. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed herein:

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.

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).

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 county council.

Gross income means the total revenue of a business received or acquired, for one calendar year collected or to be collected by a business located within the county, or from business done wholly outside of the county or within an incorporated municipality on which a license tax is paid to a municipality or to some other county and fully reported to the county. The gross income for business license purposes shall conform to the gross income reported to the Internal Revenue Service, the South Carolina Department of Revenue, or other governmental agency. In the case of brokers or agents, gross income shall mean gross commissions retained.

License inspector means the person designated to administer this article.

Person means any individual, firm, partnership, cooperative nonprofit 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 principals.

( Ord. No. 17-27 , § 2, 11-20-2017)