Who needs a city or county business license in South Carolina?

Issued by Your city or county business license office (Business License Tax Standardization Act, Act 176 of 2020), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in South Carolina

The South Carolina table lists this for every kind of business.

Almost every city and many counties license businesses. Since 2022 all of them use the same application, the same class schedule by NAICS code, the same May to April license year and the same gross income definition, and renewals can be paid through the state’s Local Business License Renewal Center. A business inside a city pays the city; a business in an unincorporated area pays the county if it levies the tax. Apply before opening, with the zoning approval.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city or county business license office (Business License Tax Standardization Act, Act 176 of 2020).

Sources and dates

Code of Laws 6-1-400 and following (Act 176 of 2020); Municipal Association of South Carolina business license pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.