§ 14-40. Telecommunications.

(a)

Notwithstanding any other provisions of the business license article, license taxes for telecommunications as described in North American Industry Classification System (NAICS) 51, including voice and data communications; radiotelephone services; cellular telephone services; paging and beeper services; leasing lines; fiber optic cables, microwave or satellite facilities; selling access and reselling use of facilities or methods to others shall pay an annual business license fee of three percent of gross receipts from all communications activities conducted in the municipality and for communications services billed to customers located in the municipality on which a business license tax has not been paid to another municipality. The tax shall be payable on or before July 31 in each year without penalty. Declining rates shall not apply. The penalty for delinquent payments shall be ten percent of the tax due each month, or portion thereof, after the due date until paid.

(b)

Exemptions in the business license article for income from business in interstate commerce are hereby repealed. Gross income from interstate commerce shall be included in the gross income for every business subject to a business license tax.

(c)

Pursuant to S.C. Code 1976, § 5-7-300, the agreement with the Municipal Association of South Carolina for collection of current and delinquent license taxes from telecommunications in the form attached hereto is approved, and the mayor is authorized to execute it.

(Ord. No. 2013-14-8, 6-23-2014)