Columbia License fee schedule ordinance (§ 13-27)
Chapter 13: Licenses, Permits and Miscellaneous Business Regulations · Article II. Occupation Licenses
In short: Businesses and occupations not taxed elsewhere in the code pay an annual license fee of $0.25 per $1,000 of gross receipts, with a $75 minimum and a $10,000 maximum. This covers all persons, corporations and agents in any business not exempted by general law.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
(a) All businesses and occupations not otherwise assessed a business license tax under the provisions of this Code shall pay annual license fee of twenty-five cents ($0.25) per one thousand dollars ($1,000.00) of gross receipts provided that the minimum annual license fee shall be seventy-five dollars ($75.00) and the maximum fee shall be ten thousand dollars ($10,000.00).
(b) General inclusions. It is intended by the foregoing provisions of this section to include all persons, corporations, agents and representatives of whatsoever nature engaged in operating, soliciting or contracting relative to all services or processes, or dealing in any business or occupation not specifically exempted by general law.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 13-27
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.