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A Guide to Business
Start-Up
and Operation
in North Augusta
GETTING STARTED
A Guide to Business Start-Up and Operation
in North Augusta
Produced by the
City of North Augusta Department of Economic & Community Development
and the Greater North Augusta Chamber of Commerce.
City of North Augusta
Department of Economic & Community Development
Municipal Building
400 East Buena Vista Avenue
P.O. Box 6400
North Augusta, South Carolina 29861-6400
803-441-4221
www.northaugusta.net
Greater North Augusta Chamber of Commerce
302 Georgia Avenue
P.O. Box 6246
North Augusta, South Carolina 29861-6246
803-279-2323
Fax 803-279-0003
www.northaugustachamber.net
TABLE OF CONTENTS
Introduction ..........................................................................................................i
Determination of Zoning Compliance................................................................1
Certificate of Occupancy ....................................................................................1
Building & Site Improvements ...........................................................................2
Stormwater Management....................................................................................3
Sign Permit ..........................................................................................................4
Business License ................................................................................................4
Utilities .................................................................................................................5
Water, Sewer, Sanitation, Stormwater, Electricity, Gas, Phone and Cable
Where to Apply ....................................................................................................6
Taxes ....................................................................................................................8
Sales Taxes
Hospitality & Accommodations Taxes
Corporate Income Taxes
Property Taxes
Tax Credits & Incentives...................................................................................10
Financial Institutions ........................................................................................11
Additional Helpful Information.........................................................................12
CERTIFICATE OF OCCUPANCY
At the time a request for a Determination of Zoning Compliance
is filed, a request should also be made for a Certificate of
Occupancy from the Department of Building Standards. A Certificate of Occupancy can be issued after the building housing the
proposed business is inspected by a City official to determine
Building Code compliance. Building Code compliance is often
based on the type of business proposed. A Certificate of Occupancy is not required for a Home Occupation.
If an inspection by a Building Code Official determines that repairs are needed to bring a
building into code compliance, or if renovations or improvements to the building are planned,
a Certificate of Occupancy will not be issued until the repairs have been made and all inspections conducted. Repairs to commercial locations must be made by a contractor licensed by
the City and a Building Permit must be issued. Building Permit fees are based on the total
value of construction. After the building passes a final inspection, a Certificate of Occupancy
can be issued.
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STORMWATER MANAGEMENT
The United States Environmental Protection Agency (EPA) and the
South Carolina Department of Health and Environmental Control
(SCDHEC) recently imposed new regulations, under the Clean Water
Act, that require states and local governments to manage stormwater
in an effort to reduce pollutants entering streams, rivers and lakes.
In compliance with these regulations, the City of North Augusta has
implemented a Stormwater Management Program. The program
includes guidelines for construction site stormwater runoff.
As a component of the development process and the Stormwater Management Program, any
public or private, industrial, commercial, and/or residential subdivision project that will be
engaging in any land disturbing activity is required to submit a Stormwater Management Permit
application, a Sediment and Erosion Control Plan and a Stormwater Management Permit application fee to the city. The application fee ranges from $100 to $2,000, based on the size of the
project.
Redevelopment and property enhancements to existing commercial and residential sites may
be exempt from this requirement.
Detailed information about the citys Stormwater Management Program and a copy of the
Stormwater Management Permit Application are available online at www.northaugusta.net or
by calling 441-4246.
SIGN PERMIT
Signs within the city limits are regulated by the citys Zoning and
Development Standards Ordinance, which specifies the size, height,
number and type of sign(s) that may be used to advertise a business. The maximum total square footage of sign area is based on
the amount of street frontage, a percentage of the area of the storefront or a specified maximum square footage whichever is least.
Allowable sign size and height vary by zoning district.
An application for a Sign Permit must be filed with the Department of Economic and Community Development. Sign Permits are usually issued within 72-hours and there is a $15 application fee.
Once a sign permit is approved, a Building Permit is required in order to erect the approved
sign. Building Permit fees are based on the cost of the sign and range from $12 to $208.
For your convenience, an application for a Sign Permit is included in the back of this document.
BUSINESS LICENSE
Any business that is located within the City of North Augusta or that performs work within the
city limits is required to obtain a business license each year.
Once a Determination of Zoning Compliance and Certificate of
Occupancy (if applicable) have been issued, an application for a
Business License may be filed with the citys Finance Department.
Businesses are categorized and licenses issued based on the
North American Industry Classification System (NAICS). License
fees are based on NAICS categories and annual gross receipts.
Business Licenses are issued immediately upon receipt of payment and expire on December 31 of each year.
Contractors and subcontractors wishing to operate within the city must provide proof of a
current South Carolina State Contractors License and a Surety or Contractors Bond in the
amount of $1,000 payable to the City of North Augusta prior to application for a city business
license. Business licenses for contractors and subcontractors are issued by the citys Department of Building Standards.
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UTILITIES
WATER, SEWER & SANITATION SERVICE
The citys Finance Department requires deposits for all new commercial water, sewer and sanitation service customers. Deposits range
from $100 for a inch-connection to $250 for a 2-inch or larger
connection.
For new connections to the city water system, a tap fee Is assessed.
The tap fee varies according to the meter size, availability of existing
lines and cost of installing a meter, meter box and the appropriate
fittings. Charges for water and sewer service include a flat monthly
rate and a sliding fee scale based on usage.
The city provides commercial garbage collection services both inside and outside the city
limits. Businesses inside the city limits are required to subscribe to the citys sanitation
service. Commercial containers are available in 4, 6 or 8 cubic yard sizes or 100-gallon roll
carts. The commercial customer must provide and maintain adequate facilities to house the
garbage container. Commercial collection is available up to six days per week and rates vary
according to the container size and number of pickups required.
STORMWATER MANAGEMENT
North Augustas Stormwater Management Program is funded in part by a Stormwater Management fee collected on monthly utility bills.
A business customer's monthly stormwater utility fee is based on property size, percentage of
impervious area (paving, etc.) and land use category. Additional information on the citys
Stormwater Management Program, including fee calculation formulas and information about
credits is available on the citys website at www.northaugusta.net or by calling the Stormwater
Manager at 803-441-4246.
ELECTRICITY, GAS, PHONE & CABLE
Electricity and gas service is provided by South Carolina Electric & Gas
Company and Aiken Electric Cooperative.
Phone service is provided by BellSouth.
Cable television service is provided by Comcast.
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WHERE TO APPLY
Step 1:
Step 2:
Step 3:
SIGN PERMIT
Issued by:
Fee:
Turnaround:
Questions:
WHERE TO APPLY
BUILDING PERMIT FOR SIGN
Issued by:
Department of Building Standards
City of North Augusta
403 East Buena Vista Avenue
Fee:
$12-$208
Turnaround:
Immediately after approval
Questions:
803-441-4223
Step 4:
BUSINESS LICENSE
Issued by:
Finance Department
City of North Augusta, Municipal Building,
400 East Buena Vista Avenue, 1st Floor
Fee:
Based on NAICS categories and annual gross receipts
Turnaround:
Upon receipt of Determination of Zoning Compliance and
Certificate of Occupancy (if required)
Questions:
803-441-4214
Step 5:
UTILITIES
Finance Department
City of North Augusta, Municipal Building
400 East Buena Vista Avenue, 1st Floor
Deposit:
$100-$250
Turnaround: Generally same day
Questions: 803-441-4212
Telephone
Cable Television
BellSouth
Deposit:
None
Turnaround: 5 Business days
Questions: 780-2800 or
1-800-919-2800
Comcast
Deposit:
Varies
Turnaround: 3-5 Business days
Questions: 706-733-7712
TAXES
The major taxes paid by South Carolina businesses are income,
sales and property. Income tax is levied by federal and state governments; sales tax is primarily a state tax with many cities and counties exercising the option to add a local sales tax; property tax is a
local tax levied by both cities, counties and schools.
SALES TAX
The general sales tax in South Carolina is five percent. Aiken and
Edgefield Counties levy a local option one-cent sales tax. The sales
tax applies to all retail sales, leases and rentals of tangible personal property, including the
value of the property purchased at wholesale and then used or consumed by the purchaser.
Sales taxes, including countywide local option sales tax voted in by referendum, are paid directly to the state.
For more information, please contact:
South Carolina Department of Revenue
301 Gervais Street
Columbia, South Carolina 29201
803-898-5788
www.sctax.org
Before opening a business, South Carolina law requires that it be registered with the Secretary of State. Most businesses must also register with the South Carolina Department of
Revenue. Every person who engages in business in South Carolina as a retailer must obtain
a retail license before making any sales. If there is more than one business outlet, a separate
retail license must be obtained for each location.
The Business Tax Registration Form SCTC-111 is available at all Department of Revenue
taxpayer service centers. If an outstanding debt exists for state taxes, the retail license will not
be issued until the taxes are paid.
For more information, please contact:
South Carolina Department of Revenue
301 Gervais Street
Columbia, SC 29201
803-898-5872
www.sctax.org
TAXES
HOSPITALITY & ACCOMMODATIONS TAXES
The City of North Augusta levies a 1% hospitality tax on the sale of prepared or modified food
and beverages sold in North Augusta. The city also levies a 3% accommodations tax on motel, bed and breakfast, and similar overnight lodgings in North Augusta. Hospitality and accommodations taxes are paid directly to the city.
For more information, please contact:
City of North Augusta Business License Clerk
City of North Augusta, Municipal Building,
400 East Buena Vista Avenue, 1st Floor
803-441-4214
CORPORATE INCOME TAX
Both the federal and state government levy corporate income taxes on the earnings of businesses. South Carolinas state corporate income tax is 5%. Businesses may be required to
file estimated tax returns and pay estimated taxes on a quarterly basis. For more information,
please contact:
Internal Revenue Service
Atlanta, Georgia 39901-0002
800-829-1040
www.irs.gov
South Carolina Department of Revenue
301 Gervais Street
Columbia, South Carolina 29201
803-898-5705
www.sctax.org
PROPERTY TAX
In South Carolina, only local governments levy property taxes. Property taxes are levied in the
city and county on real estate, automobiles, boats, trailers and airplanes. For more information, please contact:
City of North Augusta Tax Clerk
City of North Augusta, Municipal Building,
400 East Buena Vista Avenue, 1st Floor
803-441-4215
Aiken County Tax Assessor
828 Richland Avenue W.
Aiken, South Carolina 29801
803-642-1583
www.aikencounty.net
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FINANCIAL INSTITUTIONS
The following local banks are members of the Greater North Augusta Chamber of Commerce.
First Citizens Bank
1289 Knox Avenue
North Augusta, South Carolina 29841
803-279-3240
www.firstcitizens.com
Bank of America
441 W. Martintown Road
315 Edgefield Road
803-278-1750
www.bankofamerica.com
Peoples Community Bank
518 Georgia Avenue
North Augusta, South Carolina 29841
803-819-3030
www.pcbonline.net
Regions Bank
432 West Avenue
North Augusta, South Carolina 29841
803-442-3300
www.regions.com
Security Federal Bank
315 E. Martintown Road
North Augusta, South Carolina 29841
803-442-2104
www.securityfederalbank.com
SouthTrust Bank
1 10th Street
Augusta, Georgia 30901
706-849-3600
www.southtrust.com
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