Local Taxes & Fees in South Carolina (2026)
9 rules on the books across South Carolina, 9 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Beaufort County
Some RestrictionsBeaufort County Code of Ordinances § 18-67 computes each business's license tax off a rate schedule and a NAICS-based…
Read full rule →Charleston
Some RestrictionsCharleston taxes every business on gross income using a NAICS-based classification and rate schedule set out in City…
Read full rule →Columbia
Some RestrictionsColumbia computes every business license tax from a council-adopted rate schedule that sorts businesses into numbered…
Read full rule →Dorchester County
Some RestrictionsDorchester County sets business license tax owed by NAICS-based class under Code § 8-39, using a rate schedule the…
Read full rule →Greenville County
Some RestrictionsUnincorporated Greenville County levies no separate business license tax; instead, County Code § 21-3 classifies any…
Read full rule →Horry County
Some RestrictionsHorry County sorts every unincorporated-area business into a rate class using NAICS industry codes, then taxes gross…
Read full rule →Richland County
Some RestrictionsEvery business operating in unincorporated Richland County is placed into one of nine NAICS-based rate classes under…
Read full rule →Rock Hill
Some RestrictionsEvery business operating in Rock Hill, South Carolina pays an annual license tax computed by classification, not a flat…
Read full rule →Sumter County
Some RestrictionsEvery business operating in unincorporated Sumter County pays an annual business license tax based on a classification…
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