Columbia Same—Bond for renewal of business or liquor license when tax delinquent ordinance (§ 26-80)
Chapter 26: Taxation · Article IV. Hotels, Motels, and Transient Guests
Renewal of the city business license or liquor license of any person who has been delinquent in remitting the additional license tax for or during three (3) or more months during the year preceding renewal shall be conditioned upon the posting of a bond to secure payment of said taxes during the year of renewal. The amount of the bond shall be equal to the amount of license tax payments of such person during the year preceding renewal. The bond shall be subject to the approval of the city counselor.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-80
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.