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

Section 8-39, adopted by Ord. No. 23-33 on December 11, 2023 and effective for license periods starting May 1, 2024, computes each business's license tax from the current business license rate schedule (Appendix A) and class schedule (Appendix B), both of which the council can amend. Under § 8-39(b), the county must adopt, by ordinance, no later than December 31 of each odd-numbered year, 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, then append the revised schedule as the new Appendix B.

Classifications are organized by NAICS sector, subsector, group, or industry, and § 8-39(c) makes clear the schedule is a classification tool, not a cap on which businesses owe a license, with the license official empowered to decide which classification most specifically applies to a given business. A copy of both schedules must be filed with the county clerk under § 8-39(d). 75 per thousand of gross receipts over $2,000) up through higher classes charging progressively more per thousand, so a business's classification directly sets both its flat minimum fee and its marginal rate on receipts above $2,000. C. , control over any conflicting provision of the article.