Beaufort County, SC Local Taxes & Fees: Business Tax Classification (2026)

Section 18-67(a) ties the business license tax owed by each class of business to the county's current business license rate schedule, attached as Appendix A to Ordinance No. 2025/49 and amendable by council from time to time. Section 18-67(b) attaches the current class schedule as Appendix B to the same ordinance, and requires the county, no later than December 31 of each odd-numbered year, to adopt by ordinance the latest standardized business license class schedule recommended by the Municipal Association of South Carolina and adopted by the Director of the South Carolina Revenue and Fiscal Affairs Office, replacing Appendix B when it does.

Section 18-67(c) explains the classification mechanics: businesses are grouped by NAICS code, sector, sub-sector, group or industry, and the schedule is a classification tool rather than a limit on which businesses owe the tax; the license official decides which classification most specifically applies to a given business. Section 18-67(d) requires a copy of the class and rate schedules to be kept on file with the clerk. The classification and rate rules sit inside article II's broader license-tax framework, which lets the license official deny a license for a misrepresented application, unlawful activity, unpaid taxes or fees, or a prior conviction for business-related dishonesty within the last ten years (§ 18-59), and permits suspension or revocation on similar grounds after written notice and a council hearing (§ 18-60).

Appeals from a denial, suspension, or classification determination go to county council or its designee within ten days of service of the notice (§ 18-61).