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August 1 2025 A Message to the Community from the City of Liberty We’ve received an influx of emails, phone calls, and in-person questions this week about business licenses, and we want to take a moment to clear up some of the confusion and provide accurate, straightforward information. A business license tax is not a property tax or an income tax. It’s a way for businesses and individuals who earn income within city limits to contribute to the operations and services of the city. According to state law, cities are allowed to collect a tax based on the gross income a business earns within their jurisdiction. In many municipalities across South Carolina, business license taxes account for 25% to 50% of the general fund budget. There are few other ways cities can generate this kind of revenue. There are limits on how cities can raise property taxes, and hospitality or accommodations taxes can only be used for specific purposes. That’s why business license revenue is so important to a city’s ability to function and grow. Liberty’s business license ordinance is not new. It has been in place since at least 2019, and like other cities in South Carolina, we follow Act 176, also known as the Business License Standardization Act. This law helps make licensing consistent across the state. For example, the business license year runs from May 1 to April 30 across all cities that have a business license ordinance in South Carolina. Over the last two years, our business license process has improved significantly. Just last year, we collected an additional $70,000 in business license revenue than the year before. It is the responsibility of each business to know when their license is due and to keep it current. While the city does its best to reach out, especially with a small staff, we can’t notify everyone individually. We are working hard to make sure every business, whether large or small, landlords, stylists, food trucks, vendors, etc is treated fairly and consistently. Regarding special events: The City does not currently have a specific ordinance for special events, but in 2024, City Council approved a lower license rate for event vendors. This change was made after the state removed the NAICS code for peddlers, leaving us with fewer options. We’re doing our best to make adjustments when issues arise. All vendors participating in City-hosted events, including the 4th of July fair, food trucks, craft vendors, face painters, bounce houses, musicians, and others, have been made aware of the license requirement. When an event is planned or a business reaches out, staff will share any business license requirements. This may happen in writing, by email, during a phone call, or just in passing. All city staff understand the importance of business license revenue and are working to support this effort. Business licensing often depends on the details of each situation, which is why staff regularly attends training and networking sessions to stay current on Act 176 and to learn from other municipalities. To help clarify a few common questions we’ve seen: ●	Yes, entertainment vendors are currently required to have a business license. This includes bounce houses, face painters, musicians, trackless trains, and similar services. ●	Yes, independent contractors (1099 workers) must have a business license. W-2 employees do not. For example, if six stylists rent booths at a salon, each one must have their own license. ●	Yes, landlords need a business license because they are earning income/conducting business through rental properties in the city. ○	The base fee is based off of $0 - $2,000 of gross revenue for all businesses. ●	Yes, all general AND sub-contractors need business licenses.  ○	The license tax is levied upon the privilege of doing business, and contractors and subcontractors are engaging in different businesses. Therefore, there is no double taxation, as is frequently argued. ●	Wholesalers not having places of business within a municipality are exempt. SC Code Secs. 5-7-30 and 6-1-400(C). ○	Meaning brands like Pepsi, Kellogg’s etc do NOT need to pay for business licenses since the store that sells their products report the gross revenue.  ○	Wholesalers only need to pay business licenses if they have a factory in the municipality Before the current administration, the city did not have a staff member dedicated to managing business licenses. Previous staff had many responsibilities and limited time to focus on enforcement. Since then, we’ve identified businesses that have not been in compliance and are working to correct that. It is true that penalties have been applied for years of missed payments. “Failure to receive notice for a license due shall not constitute a defense to prosecution for failure to pay the tax due or grounds for waiver of penalties.”(Sec 11-43) This is not a one-size-fits-all situation. We are not able to resolve everything at once, but we are addressing issues as they come up, starting with peddlers, and now looking at entertainment vendors hired by local restaurants/businesses. As a result, we are planning to propose an update to our ordinance to better fit Liberty’s needs at this month's council meetings. If you have concerns or questions about the ordinance itself, we encourage you to speak with your City Council members. City staff is responsible for enforcing the ordinances but cannot change them. Thank you for your patience and understanding as we continue working to support a fair and consistent process for everyone doing business in the City of Liberty.
Municipal Election Candidate Filing for Nov. 4 2025 Elections
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In observance of independence day, City offices will be closed Friday July 4th. Regular office hours will resume Monday July 7th.
In honor of Memorial Day, City offices will be closed on Monday, May 26th. Regular office hours will resume Tuesday, May 27th
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In observance of Good Friday, all City offices will be closed on Friday, April 18. Please note that the trash collection schedule will not be affected and will run as usual. Regular office hours will resume on Monday, April 21.
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