South Carolina

 

The following in a excerpt from the South Carolina Code of Laws.

 

SECTION 38-7-160. Municipal license fees and taxes.

 

This title may not be construed as preventing any municipality from levying and collecting license fees or taxes in accordance with its ordinances.  However, no municipality may charge a license fee to fire insurers or their agents licensed by the director or his designee in any other manner than on a percentage of the premiums collected in the municipality or realized from risks located within the limits of the municipality, or both, the license fee not to exceed two percent of the premiums collected in the municipality and realized from risks located in the municipality, except in cities of fifty thousand inhabitants or more, where not exceeding five percent may be charged.  Preference must be given hereunder to the municipality wherein the insured property is located, and, if a license is levied against the insuring company on such basis, that company may not be subject to a similar license from a municipality wherein it may collect the premium for such transaction.

 

MASC (Municipal Association of South Carolina)

 

Click the link to read the ordinance that the Municipal Association of South Carolina requires each of its member cities to adopt.