Columbia Quarterly returns ordinance (§ 26-32)
Chapter 26: Taxation · Article II. Merchants' and Manufacturers' Ad Valorem Tax
The business license administrator shall make quarterly returns to the director of finance, showing a list of all licenses granted by him and not previously accounted for, showing the name of the party to whom granted, the amount of tax collected on each, and the commencement and termination of each license granted; second, a statement of the bonds taken by him, and the penalty, date and obligors in each bond; and third, the number and kind of bonds on hand.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-32
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.