Business Licenses
City Ordinance 2001-06 requires that all businesses inside the City of Walterboro have a city business license.
A simple form is completed on each business and a fee for the issue of the business license is levied.
Business License fees, unlike property taxes, are not based on an assessment performed by a government agency. Business License fees are assessed against the gross receipts during a calendar year.
Each year, Business License Applications are sent to all licensed businesses. The business owner must file gross receipts figures, take certain deductions allowed and figure the fee owed.
|
Rates |
|
Rate Class |
Income:$0-$2000
Minimum Fee |
All Over $2000
Rate Per Thousand or fraction thereof |
|
1 |
$40.00 |
$0.80 |
|
2 |
$45.00 |
$0.95 |
|
3 |
$50.00 |
$1.10 |
|
4 |
$55.00 |
$1.25 |
|
5 |
$60.00 |
$1.40 |
|
6 |
$65.00 |
$1.55 |
|
7 |
$70.00 |
$1.70 |
|
8 |
Rates vary, contact us for correct rate |
Rates are double for businesses without a physical location within the city limits of Walterboro.
The following are examples of businesses in each class of business license. This list is not exhaustive:
Class I
Travel Agencies, General Merchandise Stores, Food Stores, Auto Supply Stores and Gasoline Service Stations, Apparel and Accessory Stores, Eating Places, Membership Organizations
Class II
Agricultural Production – Crops, Agricultural Production – Animals, Food and Kindred Products, Textile Mill Products, Apparel & Other Finished Products from Fabrics and Similar Materials, Furniture and Fixtures, Rubber and Miscellaneous Plastic Products, Leather and Leather Products, Stone, Clay, Glass & - Concrete Products, Primary Metal Industries, Fabricated and Metal Products (Except Machinery and Transportation Equipment), Transportation Equipment, Miscellaneous Manufacturing Industries, Wholesale Trade – Durable Goods, Wholesale Trade – Nondurable Goods, Building Materials, Hardware, Garden Supply and Mobile Home Dealers, Furniture, Home Furnishings & Equipment Stores, Hotels, Rooming Houses, Camps and Other Lodging
Class III
Agricultural Service, Lumber and Wood Products (Except Furniture), Paper and Allied Products, Petroleum Refining and Related Industries, Electrical and Electronic Machinery, Equipment and Supplies, Motor Freight Transportation & Warehousing, Water Transportation, Transportation by Air, Miscellaneous Retail (Except vending machines, peddlers and pawnbrokers), Credit Agencies other than Banks Automotive Repair, Services and Garages, Motion Pictures, Amusement and Recreation Service (Except Motion Pictures, Amusement Machines and Carnivals), Miscellaneous Services
Class IV
Printing, Publishing & Allied Products, Chemicals and Allied Products Machinery, Except Electrical, Communication (Except Telephone), Miscellaneous Repair Services
Class V
Fishing, Hunting and Trapping, Mining – Minerals, Measuring, Analyzing and Controlling Instruments; Photographic, Medical and Optical Goods; Watches and Clocks, Local & Suburban Transit & Interurban Highway Passenger Transportation, Security & Commodity Brokers, Dealers, Exchanges and Services, Business Services
Class VI
Sanitary Services, Personal Services
Class VII
Forestry, Mining – Metals, Tobacco Manufacture, Pipelines (Except natural gas), Insurance Agents, Brokers and Service (except for nonadmitted insurers), Real Estate (Lessors with more than $10,000 annual gross income), Holding and Other Investment Offices, Health Services, Legal Services, Educational Services, Social Services, Engineering, Accounting, Research, Management and Related Services
Class VIII
Contractors, Construction, All Types, Railroad Companies, Taxi Cabs, Telephone Communication, Electric & Gas Services, Junk and Scrap Dealers, Automotive and Motor Vehicle Dealers and Farm Machinery, Retail (Except Auto Supply Stores and Gasoline Service Stations, Drinking Places (Alcoholic Beverages), Pawnbrokers, Vending Machines (Automatic Merchandising), Peddlers, Insurance Companies, Brokers for Non-admitted Insurers, Amusement Machines, Coin Operated, Billiard or Pool Tables, All Types, Carnivals and Circuses
Business licenses expire on December 31st, but a grace period is allowed for reporting gross receipts, paying applicable fees and purchasing a new license. A 5% penalty accrues as of April 16th and each successive month thereafter.
Payments can be made by cash, personal check or money order. The Finance Office is open from 8 a.m. to 5:00 p.m. Monday through Friday and is located in the City Hall Annex at 248 Hampton Street. Download our Business License Application WORD(.doc)/ADOBE(.pdf).
Financial information supplied to the city is confidential according to state law. The city cannot give this information to anyone other than the business owner or his/her authorized agent unless the records are under subpoena by a court.
Common Errors to Avoid
Not signing your return and your check.
Errors in calculations. The figures are checked by the Finance Office and a license will not be issued if payment is incorrect.
Not calling the Finance Office if you need help. A phone call can clear up questions and insure that your report will be processed in a timely manner.