Business License Instructions
May 1, 2021 – April 30, 2022 License Year
Business License Forms & Documents
The business license fee is an important revenue source for the City of Pickens and is designed to provide revenue for the general operations of the City such as public safety, recreation, public space maintenance, street lights, City street maintenance, brush & leaf removal and administration.
More Information
For more information on Business License requirements, go to the City’s Business License webpage at www.cityofpickens.com/bl or contact the City’s Business License Official, Mandy Hess, at mhess@pickenscity.com or 864-898-8159.
New Business
A Business License form and associated fee must be completed and submitted before you open your business in the City of Pickens, SC. The fee for a new business shall be computed on the estimated probable gross income stated in the license application for the balance of the license year (through April 30, 2017). For more information on starting a new business, Click Here to review the Business Assistance Guide.
Renewal Instructions
A Business License form that must be completed and submitted on or before May 1, 2016 if you will be in business within the City of Pickens on May 1, 2016 (also see grace period).
For the City of Pickens, business licenses are issued for a twelve month period from May 1st through April 30th and the business license fee is based on the gross receipts of the business from the previous calendar year and must reflect the gross receipts reported on your federal and state income tax returns and your state sales tax returns (if applicable).
If the business was not in operation for the full twelve months of the previous calendar year, estimate your twelve-month projected income based on the monthly average for the business. Business owners are responsible for updating their business license application/fee on or before May 30, 2017 if their actual gross receipts are more than 5% of the initial estimate.
if your business files your tax returns to the Internal Revenue Service/SC Department of Revenue on a fiscal year basis that is different than a calendar year, you may use your fiscal year as the basis for your business license fee. If so, please make a note of this on the application.
Renewal forms are due May 1, 2016, with a one month grace period before penalties begin June 1, 2016 (late penalty is 5% per month).
Definition of Gross Receipts
Gross receipts are the total income of a business, received or accrued, for one (1) calendar year collected or to be collected from business done within the municipality, except income from business done wholly 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 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.
Contractors Outside the City
Contractors whose business is located outside the City but may do business inside the City sometime during the license year, may file for a business license before the construction job occurs rather than during the renewal period.
Verification of Gross Receipts
In an effort to ensure fairness to all businesses and the City, the City will verify gross receipts for business license purposes with the South Carolina Department of Revenue (sales & income tax) and/or the Internal Revenue Service.
We thank you for being a part of the City of Pickens, SC.