Local Taxes & Fees in Columbia, SC (2026)
1 verified local taxes & fees rules for Columbia, South Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Columbia computes every business license tax from a council-adopted rate schedule that sorts businesses into numbered classes by NAICS code under Section 11-51. The license official assigns whichever classification most specifically fits the business, and the city must adopt the state's updated standardized class schedule by December 31 of each odd year.
Columbia Taxes Businesses by NAICS Rate Class
Some RestrictionsColumbia, SC Code of Ordinances § 11-51
(a)The business license tax for each class of businesses subject to this article shall be computed in accordance with the current business license rate schedule, designated as Appendix A to this article, which may be amended from time to time by the council. ... (c)The classifications included in each rate class are listed with NAICS codes, by sector, sub-sector, group, or industry. The busines...
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County ordinances apply to unincorporated areas and may supplement Columbia city rules.
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