§ 12.5-92. Definitions.

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

Business means a trade, calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage, either directly or indirectly. Nonprofit corporations organized for the purpose of providing local governmental functions, as defined by S.C. Code § 33-36-10; electric cooperatives exempt from income taxes pursuant to S.C. Code § 33-49-120; or out-of-state businesses performing disaster or emergency-related work, as defined in S.C. Code § 12-2-110(7), shall not be deemed to be a "business" for the purpose of this article.

Charitable organization means 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. Charitable organization shall be deemed a business subject to a license fee unless the entire net proceeds of its operation, after necessary expenses, are devoted to charitable purposes. Compensation in any form to a sponsor, organizer, officer, director, trustee or person with ultimate control of the organization shall not be deemed a necessary operating expense.

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 Horry County Council.

County means the County of Horry.

Employed by means any contractual relationship, written or oral, express or implied, whereby one (1) person undertakes to perform services, whether related to the business or not, for another person. Any such offer of services to any other person, whether the other person is employed by the business license holder or not, shall be considered within the scope of the services for which the business license holder contracted. This definition shall be construed in its broadest form and shall not be constrained by any other definition contained within the laws of the United States of America, the State of South Carolina, Horry County or any municipality located within Horry County.

Employee means any person who works for wages or salary, has the proper deductions for FICA, state, and federal taxes withheld by the employer, and receives a W-2 form from the employer annually for all work done on the employer's behalf.

Gross income means the total revenue of a business, received or accrued, for one (1) calendar year collected or to be collected from business done within the unincorporated area of the county, except therefrom income from business done wholly outside of the unincorporated area of the county on which a license tax is paid to some municipality or a county and fully reported to the county. The gross income for business license purposes may be verified by inspection of returns filed with the Internal Revenue Service, the South Carolina Tax Commission for income tax purposes, or the South Carolina Insurance Commission. In the case of brokers or agents, gross income shall mean gross commissions retained. Gross income for insurance companies shall mean gross premiums collected. Gross income from interstate commerce shall be included in the gross income for every business subject to a business license.

Hearing officer means a citizen, not an employee of the county, appointed by the Horry County Administrator, deemed to have the requisite training, education, and experience to serve as an independent tribunal to conduct hearings under this article, and to justly and fairly hear and decide on matters presented therein.

License inspector means the person or persons designated by the Horry County Administrator to administer this article or any portion thereof.

Nuisance means all activity declared by any law of the United States of America, the State of South Carolina, any Horry County ordinance or any ordinance of any municipality located within Horry County to be a common or public nuisance. It shall also mean any activity recognized by statute, ordinance, regulation or common law to be a disturbance to the peace and tranquility of others. It shall also mean any activity found to be obscene pursuant to the guidelines established by the Supreme Court of the United States of America or the Supreme Court of South Carolina.

One real property means a specific lot, tract, or unit of real estate designated in a manner that allows for independent use.

Person means any individual, firm, partnership, LLP, LLC, cooperative nonprofit 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 principals.

Place of business means each separate location maintained or operated by the licensee, whether or not under the same name, from which business is conducted.

Unlawful activity means any instance of a person convicted in any court of competent jurisdiction of any violation of any of the laws of the United States of America, the State of South Carolina, Horry County ordinance or any ordinance of any municipality located within Horry County. The conviction must result from activity occurring on the premises of any person required to have an Horry County business license as required by this article. This shall include activities resulting in convictions of employees, guests, customers, patrons and/or clients of the person.

(Ord. No. 99-14, § 1, 5-5-15; Ord. No. 92-16, § 1, 1-10-17)