Please see the list below for the information required for obtaining a new business license for a business located within the city limits of Seneca:

• Zoning Compliance (Seneca Planning Department 864-885-2726)
• New Business Utilities Application (Seneca Light & Water 864-885-2723)
• Business Name
• Owner’s Name
• Mailing Address
• Physical Location of Business
• Phone Number
• Fax Number
• Federal Id Number or Social Security Number
• Description/Type of business you will be opening
• Emergency Contact Information

New City of Seneca Resident Business License Application

The 2022 City of Seneca Resident Business License Renewals are ready and have been mailed out. Your renewal is based on your 2021 Gross Receipts. You may deduct gross receipts on business done in another City or Town that you paid a business license fee. Please send that information with your renewal application. Also required is proof of your gross receipts (see below for additional information). Please see the Resource Download link below for a copy of the Information mailed out to the City of Seneca businesses with the renewal application.

Please contact the Seneca City Hall office at 864-885-2700 for assistance in renewing your City of Seneca 2020 Business License. If your gross receipts are over $1 million, call 864-885-2700 for the declining rate schedule or assistance in calculating your business license fee.

The City of Seneca requires "in city limits" businesses to submit proof of gross receipts with the renewal application for a business license.

The following are examples of proof of gross receipts: (Please note that additional information may be required).

• copy of your "Federal Tax Return" (Schedule C Form 1040, Form 1065, Form 1120, or Form 1120S)-front page only of the business return
• a certified letter from an independent accounting firm
• an independent accounting firm may sign and stamp your application

The City of Seneca accepts payment by mail or over the phone with a VISA, Master Card or Discover. If paying by mail, please mail the completed application, proof of gross receipts, and check or money order.

If paying over the phone, please consider one of the following options:

• Fax your completed application and proof of gross receipts to 864-885-2701 and then call 864-885-2700 to make payment over the phone
• Email your completed application and proof of gross receipts to jael@seneca.sc.us and then call 864-885-2700 to make payment over the phone

Please see the list below for the information required for obtaining a new business license for a business located outside the city limits of Seneca wanting to conduct business within the city limits of Seneca:

• Business Name
• Owner’s Name
• Mailing Address
• Physical Location of Business
• Phone Number
• Fax Number
• Federal Id Number or Social Security Number
• Description/Type of business you will be conducting
• Address of the job where you will be working
• Amount you will be paid for the job (all City of Seneca non-resident business licenses are based on the gross receipts paid (labor & materials) to the business)

NOTE: The City of Seneca accepts the standard business license application provided by the Municipal Association of South Carolina (MASC) to non-resident business owners.

New City of Seneca Non-Resident Business License Application

MASC Standard Business License Application

Non-Resident Business Owners need to renew or update their City of Seneca business license when they do business inside the city limits of Seneca. If you are not currently working in the city limits of Seneca, you do not need to purchase a City of Seneca business license. You will not be charged penalties if not renewed by April 30th.

If you will be conducting business in the city limits of Seneca and have purchased a City of Seneca Business License in the past, please contact the Seneca City Hall for an application to be mailed, faxed, or emailed to you.

Please contact the Seneca City Hall office at 864-885-2700 for assistance in renewing your City of Seneca 2020 Business License. The City of Seneca accepts payment by mail or over the phone with a VISA, Master Card or Discover.

If paying by mail, please mail the completed application and check or money order.

If paying over the phone, please consider one of the following options:

• Fax your completed application 864-885-2701 and then call 864-885-2700 to make payment over the phone
• Email your completed application to jael@seneca.sc.us and then call 864-885-2700 to make payment over the phone

Contractors and subcontractors have no basis under state law to claim an exemption from the business license tax. A contractor who claims the license fee charged for being certified by the state exempts him from municipal license fees may be charged without regard to other forms of taxation. Each municipality in which he takes a contract may collect a license fee. 1950-51 Op. Attorney General pg. 198

Subcontractors are not exempt from a business license tax even though the general contractor may pay a tax on the full contract price of a project. A general contractor cannot deduct the amount paid to a subcontractor from the gross income upon which he computes his license tax.

The contractor and subcontractor are two different people or entities engaged in two different business activities. Each is subject to a license tax based upon the gross income received. The tax is levied upon the privilege of doing business not on the income. Therefore, there is no double taxation, as is frequently argued.

If an owner pays a general contractor to supervise the work but pays the tradesmen or subcontractors directly, the amounts paid subcontractors would not be included in the contractor's gross income.

If a subcontractor claims to be an employee of the contractor, he should be required to produce payroll records or W-2 withholding records to substantiate employee status. Otherwise, he is subject to a license tax as an independent contractor.

When a contractor pulls a building permit a final inspection is required before a Certificate of Occupancy is issued. The City of Seneca requires a completed subcontractor list be submitted at least ten (10) days prior to scheduling a final inspection.

• All 1099 contractors (any person or company that is hired with a contract amount or paid hourly without deducting taxes) and any suppliers making deliveries to the address/job site must obtain a City of Seneca business license for this address/job.
• All W-2 employees of the general contractor are covered under the general contractor's business license.
• The subcontractor list is completed by the general contractor and turned into the City Hall Finance Office.
• Subcontractor lists may be mailed, faxed, or emailed to the City Hall Finance Office.

Completed subcontractor list application may be returned by one of the following options:

• Fax your completed subcontractor list to 864-885-2701 and then call 864-885-2700 to confirm receipt of subcontractor list
• Email your completed subcontractor list to jael@seneca.sc.us and then call 864-885-2700 to confirm receipt of subcontractor list