Skip to main content

Voices. Knowledge. Solutions.

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 ending in 2023. Taxable services are those that either originate or terminate in the municipality and are charged to a service address within the municipality. The tax is due regardless of where these services are billed or paid and on which a business license tax has not been paid. The gross income excludes taxes collected for any other governmental entity (i.e. 911, access fees, sales tax). Gross income from mobile telecommunications services includes only revenues from the fixed monthly recurring charges of customers whose service address is within the municipality's corporate limits.

There are 270 participating municipalities in the program. There are no new participants for the 2024 program year.

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, contact

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.

New companies commencing business this year should file their municipal gross reporting information based on their projected gross income from the start date of business to December 31, 2024.

If the company currently has an existing telecommunications franchise or contractual agreement with a municipality, the franchise or contractual fee should be paid directly to the municipality. Upon the franchise or contractual agreements expiration, the company must pay the business license tax described above.

CSV File Format:

The CSV (comma separate value) file layout is as follows: "Municipality," "Taxable Gross Income"


  • Municipality - name of the participating municipality
  • Taxable Gross Income - the amount of taxable premiums written by the company for the municipality.


"City A","$1,200.00"

"City B","$400,342.00"

The upload function requires the municipality's name to appear exactly as it does in the TTP system. In municipalities where the company does not have gross income, the upload function requires that 0.00 be entered into each cell.