Richland County, SC Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Rate classes
- 9 NAICS-based classes plus subclasses
- Annual due date
- May 1 (June 1 for insurers)
- Nonresident/itinerant surcharge
- 200% of minimum rate
- Resident taxi/shuttle decal
- $115.84 per vehicle
- Non-resident taxi/shuttle decal
- $173.76 per vehicle
- Rate adjustment cycle
- CPI-indexed every 3 years
Summary
Every business operating in unincorporated Richland County is placed into one of nine NAICS-based rate classes under the county's Business License Fee Schedule. The License Official assigns the class, license fees are due each May 1, and non-resident or itinerant operators with no fixed county location pay double the standard rate.
Sec. 16-5. Classification and Rates. (1) The County Council shall, by ordinance, establish and approve a Business License Fee Schedule upon the adoption of the latest Standardized Business License Class Schedule as recommended by the Municipal Association of South Carolina and adopted by the Director of the Revenue and Fiscal Affairs office by December 31 of every odd year. (2) The sectors of businesses included in each Rate Class are listed with the United States North American Industry Classification System (NAICS) codes. The alphabetical index in the Business License Fee Schedule is a tool for classification, not a limitation on businesses subject to a license tax. The License Official shall determine the proper class for a business according to the applicable NAICS manual or website, whether or not the business is listed in the alphabetical index.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-24: This supplement is current through Ordinance No. 033-25HR).
Full Breakdown
Richland County Council sets a Business License Fee Schedule keyed to the Municipal Association of South Carolina's Standardized Business License Class Schedule, updated by the Director of the state Revenue and Fiscal Affairs office by December 31 of every odd year (Sec. 16-5(1)). 30 for wired and wireless telecommunications carriers. The License Official determines the correct class using the NAICS manual even if a business is not named in the schedule's alphabetical index, and the index itself is only a classification aid, not a limit on which businesses owe the tax (Sec.
16-5(2)). Fees are computed on the prior year's gross income, or on projected income for a business under one year old (Sec. 16-4(3)). 76 for vehicles registered outside the county (Sec. 16-5(3)). Rates and decal costs are adjusted automatically every three years using a three-year average of the Consumer Price Index (Sec. 16-5(4)). All license fees are due by May 1 each year, admitted insurance companies get until June 1, and any minimum fee or rate is doubled, 200 percent, for nonresidents and itinerants without a fixed principal place of business in the county (Sec. 16-4(1), (4)).
Violations & Fines
A license fee left unpaid past the May 1 due date draws a civil penalty of 5 percent of the unpaid fee for every month or part of a month it stays unpaid (Sec. 16-22(b)). Operating without the required license, or filing a false application, is a misdemeanor punishable under the Code's general penalty section by a fine up to $500, up to 30 days in jail, or both, with each day of violation counted as a separate offense (Sec. 16-8, Sec. 16-22(a), Sec. 1-8). Classification or fee disputes go to the Business Service Center Appeals Board.
Frequently Asked Questions
How does Richland County decide which tax class my business falls into?
When is the Richland County business license fee due?
Do out-of-county contractors pay more for a Richland County business license?
Sources & Official References
Other rules in Richland County
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