Horry County, SC Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification basis
- NAICS industry code
- License year
- May 1 to April 30
- Nonresident surcharge
- 200% of standard rate
- Class 1 minimum fee
- $30 on first $50,000 income
- Schedule review cycle
- Every odd year, by Dec. 31
Summary
Horry County sorts every unincorporated-area business into a rate class using NAICS industry codes, then taxes gross income on a tiered scale, with nonresident and itinerant businesses paying double the standard minimum fees and rates under the county's 2021 business license overhaul.
The sectors of businesses included in each rate class are listed with the United States North American Industry Classification System (NAICS) codes. The license fee for each class of business shall be computed in accordance with the following rates... The alphabetical index in the business license fee schedule is a tool for classification, not a limitation on businesses subject to a license fee. The license inspector 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. NONRESIDENT RATES. Unless otherwise specifically provided, all minimum fees and rates shall be multiplied by two hundred percent (200) percent for nonresidents and itinerants having no fixed principal place of business within the county.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 88).
Full Breakdown
5-113 assigns every business to a rate class based on the North American Industry Classification System, explicitly stating that the alphabetical index in the license fee schedule "is a tool for classification, not a limitation," so the license inspector decides the correct class using the NAICS manual even for businesses not separately listed. 07 per $1,000 above that, while higher classes carry higher minimums and marginal rates. Nonresident and itinerant businesses without a fixed location in the county pay 200 percent of the standard minimum fees and rates.
5-93, runs May 1 through April 30, and by December 31 of every odd year, county council must adopt the latest standardized classification schedule recommended by the Municipal Association of South Carolina. Businesses without established Horry County classification, such as new NAICS subsectors, get a rational-basis sub-classification set by county council ordinance. 5-94, and applicants must certify their reported income under oath.
Violations & Fines
Filing a false business license application, or misreporting gross income to secure a lower rate class, is unlawful under § 12.5-101. Failing to pay the correct license tax by the May 1 due date triggers a late penalty of 50 percent of the annual fee per day past due under § 12.5-114/§ 12.5-61 provisions, and an unpaid tax outstanding 60 days becomes a lien collectible like other county taxes, in addition to any license suspension the business license official imposes under § 12.5-110.
Frequently Asked Questions
How does Horry County decide my business license rate class?
Do out-of-county businesses pay more for a Horry County license?
When does the Horry County business license year run?
Sources & Official References
Other rules in Horry County
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