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

Section 11-51(a) ties the business license tax for every class of business to the current business license rate schedule, Appendix A, which council can amend at any time. Section 11-51(b) requires the city, no later than December 31 of each odd year, to adopt by ordinance the latest standardized business license class schedule recommended by the Municipal Association of South Carolina and adopted by the state Revenue and Fiscal Affairs Office, replacing Appendix B. 41 covering contractors, insurance, amusement machines, junk dealers, pawnshops, auto dealers and peddlers at their own base rates and per-machine fees.

Non-resident and itinerant businesses without a fixed place of business in the city pay double the standard rate unless a class says otherwise, and declining rates apply above $1,000,000 in gross income, stepping from 100% of the class rate down to 50% for income over $5,000,000. Section 11-51(c) makes clear the class schedule is a classification tool, not a cap on which businesses are covered, and gives the license official authority to decide which classification most specifically applies. 00 fine or 30 days imprisonment under Section 11-49, with each day of violation a separate offense, and license denials or determinations can be appealed to council or its designee within ten days under Section 11-46.