Local Taxes & Fees in Horry County, SC (2026)
1 rule for unincorporated Horry County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Horry County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
Horry County sorts every unincorporated-area business into a rate class using NAICS industry codes, then taxes gross income on a tiered scale, with nonresident and itinerant businesses paying double the standard minimum fees and rates under the county's 2021 business license overhaul.
Horry County Business License Tax by NAICS Class
Some RestrictionsHorry County Code § 12.5-113
The sectors of businesses included in each rate class are listed with the United States North American Industry Classification System (NAICS) codes. The license fee for each class of business shall be computed in accordance with the following rates... The alphabetical index in the business license fee schedule is a tool for classification, not a limitation on businesses subject to a license fee...
All Horry County ordinances
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