§ 11-22. Definitions.

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

Business means a calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage, either directly or indirectly.

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).

Charitable purpose means a benevolent, philanthropic, patriotic, or eleemosynary purpose which does not result in personal gain to a sponsor, organizer, officer, director, trustee or person with ultimate control of the organization.

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 the council.

Coin operated when applied to any amusement device or vending machine means any device or machine operated by insertion of a coin or thing of value (including paper currency).

Convention center use license means a contract entered into by a private party with the Myrtle Beach Convention Center which conveys a temporary license for facility use and commercial activity within the boundaries of the convention center.

Gross income means the total income of a business, received or accrued, for one calendar year collected or to be collected from business done within the municipality, excepting therefrom income earned outside of the municipality on which a license tax is paid to some other municipality or a county and fully reported to the municipality.

Gross income for agents means gross commissions received or retained, unless otherwise specified. Gross income for insurance companies means gross premiums written. Gross income for business license tax purposes shall not include taxes collected for a governmental entity, escrow funds, or funds which are the property of a third party. The value of bartered goods or trade-in merchandise shall be included in gross income. The gross income for business license purposes may be verified by inspection of returns and reports filed with the Internal Revenue Service, the South Carolina Department of Revenue, the South Carolina Department of Insurance, or other government agency.

Hearing officer means a person or persons designated by the manager to hear appeals of licensees regarding assessments by the license official.

License official means a person designated by the manager to administer this ordinance.

Licensee means the business, the person applying for the license on behalf of the business, an agent or legal representative of the business, a person who receives any part of the net profit of the business, or a person who owns or exercises control of the business.

Municipality means the City of Myrtle Beach, South Carolina.

Non-profit or not-for-profit are organizations that have been chartered at the state level, and have filed the required formation documents with the Secretary of State's office. This organization has a separate legal existence from its members. Just because an organization has registered as a non-profit or not-for-profit organization with the state, however, does not mean that it has obtained tax-exempt status, either from the state taxing agency or from the Internal Revenue Service.

Person means any individual, firm, partnership, LLP, LLC, cooperative non-profit 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 principal.

(Ord. No. 2014-18, 6-10-14; Ord. No. 2014-49, 8-12-14)

Editor's note

Ord. No. 2014-18, adopted June 10, 2014, repealed the former § 11-22, and enacted a new section as set out herein. The former § 11-22 pertained to similar subject matter and derived from Ord. No. 91-24, § 2, adopted June 25, 1991; Ord. No. 93-35, adopted July 27, 1993; and Ord. No. 96-41, adopted April 23, 1996; and Ord. No. 2006-18, § 1, adopted March 21, 2006.