City of Seneca, South CarolinaTuesday, October 27, 2020

Contacts

STAFF

City Administrator
T. Scott Moulder
864-888-0880
Email

Finance Director
Joshua Riches
864-885-2700
Email

City Administrator Executive Administrative Assistant
Debbie Williams
864-888-0880
Email

Administrative Assistant
Ann Beatty
864-885-2700
Email

Human Resources Director
Michelle Landry
864-885-2710
Email

Finance Specialist
Crystal J. Matheson
864-885-2741
Email

Clerk to Council
Carol A. Hall
864-200-2229
Email

Assistant Finance Officer
Danielle Smith
864-885-2704
Email

OFFICE INFO

Hours:
Mon-Fri 8:00am - 5:00pm

Telephone:
(864) 885-2700

Physical Address:
221 East North 1st St
Seneca, SC 29678

Mailing Address:
PO Box 4773
Seneca, SC 29679

Business License Information

Current Bid/Proposal

HAT Grant

Financial Reports

Contractors and Subcontractors Information


Contractors & Subcontractors Information

Businesses operating within the city limits of Seneca are required to purchase a City of Seneca business license. This also pertains to General Contractors, Residential Contractors and Subcontractors.

No State Exemption

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 Taxable

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.

Scheduling Final Inspections & Subcontractor List

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 lists may be returned by one of the following options:

• Fax your completed subcontractor list to 864-885-2701 and then call 864885-2700 to confirm receipt of subcontractor list
• Email your completed subcontractor list to abeatty@seneca.sc.us and then call 864-885-2700 to confirm receipt of subcontractor list