Local Taxes & Fees in Sumter County, SC (2026)
1 rule for unincorporated Sumter County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Sumter County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
Every business operating in unincorporated Sumter County pays an annual business license tax based on a classification tied to its NAICS code. Sec. 26-45 computes the tax from the county's adopted rate schedule and class schedule, updated at least every two years to match the state's standardized Municipal Association of South Carolina schedule.
Sumter County Business License Classification
Some RestrictionsSumter County Code §§ 26-24, 26-45
Classification means that division of businesses by NAICS codes subject to the same license rate as determined by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis or bases deemed appropriate by the council. ... The business license tax for each class of businesses subject to this article shall be com...
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