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Columbia License; bond ordinance (§ 26-29)

Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax

(a) Any person applying for license to carry on the business of a manufacturer or merchant, shall, before he shall receive such license, execute a bond to the city, with two (2) or more good and sufficient sureties, conditioned that he will, on or before the thirty-first day of December next following, pay to the business license administrator all taxes due on such license, which bond shall be approved by the business license administrator with such approval endorsed thereon, but in no case shall the mayor, councilmembers or city officers be received as sureties on such bond.

(b) When any manufacturer or merchant shall commence business after the first Monday in April in any year, he shall execute a bond as provided for in this section, conditioned that he will, on or before the first Monday of August next thereafter, furnish to the city assessor a statement, verified as herein required, of the largest amount of goods, wares and merchandise, or raw material and finished products he has on hand or subject to his control, whether owned by himself or consigned to him for sale, on the

first day of every month between the time he commenced business and the first day of August; upon which statement he shall pay the same rate of tax in proportion to the time he has been engaged in business.

(c) Forms:

(1) The license shall be signed by the business license administrator and attested by the seal of the city, and shall be in the following form:

The City of Columbia, to all who shall see these presents, Greeting:

Know ye, that ___________, having on the _____ day of ________, 19___, given bond as a ___________, as required by ordinance, for the payment of all lawful taxes due on ___________ license; therefore the said ___________ is hereby authorized to pursue the business or avocation of a ___________ at any one place within said city from and after this date, until the 31st day of December, 19___.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the seal of the City of Columbia to be affixed this _____ day of ________, A.D., 19___.

_____ Business License Administrator

(2) The bond may be in the following form:

KNOW ALL MEN BY THESE PRESENTS, that we ___________, as principal, ___________ and ___________ as sureties, are held and firmly bound unto the City of Columbia, for the payment on the 31st day of December next following, to the business license administrator thereof, of all taxes which may be then due from the said ___________ upon his license as a ___________ for the twelve months ending on the 31st day of December next; and in default of such payment, to pay all damages and costs which may be adjudged against them by law.

Given under our hands and seals this _____ day of ________, 19___.

_____ (SEAL) _____ (SEAL) _____ (SEAL)

Approved this _____ day of ________, 19___.

_____ Business License Administrator

Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-29

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.