The following information represents part, but not all of the City Code pertaining to Business License requirements. You also will want to check out our Guide to Starting or Relocating a Business for more information. A downloadable Business License Application, in Word format, is available on the On-Line Forms page. Every person engaged in or intending to engage in any calling, business, occupation or profession listed in the rate classification index portion of this chapter, in whole or in part, within the limits of the city is required to pay an annual license fee and obtain a business license as provided in this article. A charitable organization shall be deemed a business unless the entire proceeds of its operation are devoted to charitable purposes.
City means the City of Myrtle Beach.
Classification means that division of businesses bv major groups subject to the same license rate as determined by a calculated index of ability to pay, burden on services, benefits, equalization of overall tax burden, relationships of services, or other factors deemed appropriate by city council. Gross income means the total revenue of a business, received or accrued, for one calendar year collected or to be collected by a business located within the city, excepting therefrom income from business done wholly outside of the city on which a license tax is paid to some other municipality or a county and fully reported to the city. The gross income for business license purposes may be verified by inspection of returns filed with the Internal Revenue Service, the state tax commission for income tax purposes, or the state insurance commission. In the case of brokers or agents, gross income shall mean gross commissions retained. Gross income from interstate commerce shall be included in the gross income for every business subject to a business license tax.