Orangeburg County, SC Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Who must get a license
- Every business in unincorporated county
- Rate basis
- NAICS classification, Appendix A/B schedule
- Class schedule update
- By Dec 31 of every odd year
- License filed with
- Office of the county clerk
- Violation penalty
- Up to $500 fine or 30 days jail
- Governing law
- County Code §§ 8-201 to 8-221
Summary
Every business operating in unincorporated Orangeburg County pays an annual license tax set by classification under County Code § 8-221. Rates track the standardized class schedule the Municipal Association of South Carolina publishes and the council must readopt at least every two years, and the license official decides which NAICS-based classification most specifically fits a given business.
Every person engaged or intending to engage in any business, calling, occupation profession, or activity engaged in with the object of gain, benefit, or advantage, in whole or in part within the unincorporated limits of the County of Orangeburg, South Carolina, is required to pay an annual license tax for the privilege of doing business and obtain a business license as herein provided. ... Any person violating any provision of this article shall be deemed guilty of an offense and shall be subject to a fine of up to $500.00 or imprisonment for not more than 30 days or both, upon conviction. Each day of violation shall be considered a separate offense. ... The business license tax for each class of businesses subject to this article shall be computed in accordance with the current business license rate schedule, designated as appendix A to this article, which may be amended from time to time by the council.
Full Breakdown
Article VII of Chapter 8, rewritten in 2021 and since amended through 2025, requires anyone doing business, or engaged in any calling, occupation, profession, or gain-seeking activity, within the unincorporated limits of the county to pay an annual business license tax and hold a license (§ 8-201). Section 8-221 ties the tax owed to a rate schedule attached to the article as Appendix A, which the council can amend from time to time, and to a classification schedule attached as Appendix B that sorts businesses by NAICS code, sector, sub-sector, group, or industry.
No later than December 31 of every odd year, the council must adopt by ordinance the latest standardized 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. The class schedule is described in the ordinance as 'a tool for classification and not a limitation,' so the license official applies whichever classification in the current schedule most specifically identifies the business, and that official's classification call controls. Both the class and rate schedules must be kept on file in the office of the county clerk so a business can check its rate.
Gross income for computing the tax, defined in § 8-202, generally means all receipts a licensee collects from business done in the county, reduced by any receipts already taxed by another county or municipality and reported to Orangeburg County, so a business with locations elsewhere is not taxed twice on the same revenue.
Violations & Fines
Violating any provision of Article VII is a separate offense under § 8-219, punishable by a fine of up to $500.00, up to 30 days in jail, or both, with each day of an ongoing violation counted separately, and a conviction does not excuse the business from still owing any delinquent tax, penalty, or cost. Section 8-214 also lets the license official deny a license outright for a false application, an unlawful or nuisance activity, a disqualifying conviction in the past ten years, or delinquent county fees or taxes.
Frequently Asked Questions
Does every business in unincorporated Orangeburg County need a license?
How is the license tax rate set?
Who decides which classification a business falls into?
What happens if a business doesn't pay or get the license?
Sources & Official References
Other rules in Orangeburg County
Compare Orangeburg County to another location·View the South Carolina local taxes & fees overview
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