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

Sec. 26-24 defines classification as the division of businesses by NAICS code into groups subject to the same license rate, set by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden and relationships of services, or another basis the council deems appropriate. Sec. 26-45 puts that definition into practice: the license tax for each business class is computed from the current business license rate schedule, kept as Appendix A, and businesses are sorted into classes using the business license class schedule kept as Appendix B, which lists classifications by NAICS sector, sub-sector, group or industry.

No later than December 31 of each odd-numbered year, the county 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 the prior Appendix B. The class schedule is described as a classification tool, not a limit on which businesses owe the tax, and the license official has authority to apply the classification that most specifically fits a given business when the schedule does not list it exactly.

Under Sec. 26-23, the license and tax obligation runs to every business, calling, occupation, profession or activity operated for gain within the unincorporated county, and copies of both schedules must be filed in the office of the clerk to county council for public reference.