The Municipal Association centralizes the business license tax due to municipalities from telecommunications companies. Each December, the Association sends a notice to all telecommunications companies for the municipalities participating in the program.

S.C. Code Section 58-9-2220 permits a business license rate of 1 percent on telecommunications companies. Municipalities participating in the TTP adopted ordinances that levy this rate. The tax is based on the gross income from retail telecommunications services for the calendar or fiscal year end.

The tax should be paid annually by January 1. Filings are not considered complete unless all required documentation is submitted by January 31. Payments received after January 31 are subject to a 5 percent penalty each month. The only method of reporting gross income, paying the business license tax (if applicable) and updating contact information is online. Instructions for accessing the online reporting system were included in the annual company mailing. If you have not received the annual mailing or have questions about reporting, contact telecomtax@masc.sc.

Businesses that have not operated in South Carolina, gone out of business or have no revenue or for any other reason are required to notify TTP. Visit the online system to update your contact information and submit a $0 return. Companies that have cancelled their SC Public Service Commission certificate must provide a copy of the cancelled certificate. Companies that have cancelled their FCC registration must provide a copy of the Order granting discontinuance.