§ 22-48. Tax imposed.

(a)

Notwithstanding any other provisions of the business license ordinance, from which article I of this chapter was derived, the business license tax for retail telecommunications services, as defined in S.C. Code 1976, § 58-9-2200, shall be at the maximum rate authorized by S.C. Code 1976, § 58-9-2220, as it now provides or as provided by its 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 as in effect on February 1, 2005. Declining rates shall not apply.

(b)

In conformity with S.C. Code 1976, § 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 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 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 12-month income.

(Ord. No. MASC-SO 98-002, § 1, 6-1-1998; Ord. No. MASC-SO 99-01, § 1, 9-13-1999; Ord. of 10-4-2004, § 1)