Business License

Home || Departments & Services || Treasurer || Business License

Treasurer · Delinquent Tax · Installment Payments · Business License · Hospitality · Hours & Locations

Horry County Business License:

On July 15, 1999 Horry County Council passed Ordinance 88-99. Subsequent amendments to Ordinance 88-99 include: Ordinances 100-04, 89-05, 8-00, 01-01, and 117-03.

Ordinance 88-99 and amendments Documents

Functions:

Responsible for processing Business License applications, renewals, and appeals for businesses operating within the unincorporated areas of Horry County. These business licenses are regulated by the applicable state codes and county ordinances and serve to raise revenue through a privilege tax.

Who Needs an Horry County Business License?

An Horry County Business License is required of every person engaged or intending to engage in any calling, business, occupation or profession within the unincorporated areas (outside the city limits) of Horry County. Application for the business license and payment of the fee is required prior to commencement of work. Penalties apply for late submission of application. The license year is May 1st through April 30th (for a new business from the start date through April 30th).

Businesses with multiple locations require a separate license for each location. A business owner with one location having several similar or like business operations may have one license but the fee will be calculated based on the highest rate applicable to any operation.

Any individual or business renting real estate should contact the Business License Office to verify if a license is required. All short term rentals (90 days or less) are subject to the Hospitality Fee. Contact the Hospitality Department at (843) 915-5220.

Businesses intending to sell fireworks must first obtain the annual State Board of Pyrotechnic Safety License and meet all regulations pursuant to the provision of Regulation 19-504, SC Code of Laws for 1976. Prior approval is required of the Horry County Police Department as governed by regulations of the State Fire Marshal pursuant to the 1976 Code, Chapter 35 of Title 23.

Any person or business leasing space for the sale of merchandise from an established business shall be required to have a business license, whether or not the sales are made through a central cash register. Examples would include a flea market or antique store.

Amusement Machines and billiard/pool tables are charged a separate licensing fee.

Classifying a Business and Determining Fees:

Each business falls into a Standard Industrial Classification code. The code determines the rate class and the rate class is used along with the gross income to calculate the fee. License fees will vary depending on the type of business and the gross income. The fees are not pro-rated. The SIC codes and rates can be found in our Business License Handbook and Rate Schedule.

Gross income for a new business is estimated from the opening date of the business until the next April 30. Gross income for an existing business submitting a renewal application is the gross income reported to the IRS on the previous year's tax return. Income that is generated in another municipality/county may be considered exempt, but only if the income has been reported to the municipality/county and a business or privilege license fee has been paid on the income.

If the business does not have a permanent location in Horry County it is considered a non-resident business and is subject to higher rates.

Hospitality Department

(843) 915-5220

If the business provides hospitality based services, please contact our Hospitality Department.

The license year is May 1st through April 30th (for a new business from the start date through April 30th)

How to Apply for a New Horry County Business License:

If the business is located in the unincorporated area of Horry County zoning compliance documentation must first be obtained from the Zoning Department located in the Government & Justice Center, 1301 Second Avenue, Conway, SC. Telephone: 915-5340

The license year is May 1st through April 30th (for a new business from the start date through April 30th). Fees are not pro-rated.

  • Complete a new Business License Application. Gross income for a new business is estimated from the opening date of the business until the next April 30. If the gross income exceeds the estimated figures the business should submit an amended application with the corrected gross income and pay additional fees.

  • Submit the completed application, payment and the zoning compliance (if required):
    • - At the Business License Office with check (payable to Horry County Business License), cash or Visa/MasterCard. A receipt will be issued.
    • - At the Horry County Treasurer's Office locations in Myrtle Beach, Longs, or Surfside Beach [locations] with check (payable to Horry County Business License) or cash. A receipt will be issued.
    • - Through the mail with check only (payable to Horry County Business License). Receipts are not issued for payments received by mail. Your cancelled check serves as your receipt.
  • Upon approval, a business license will be issued and mailed to the address listed on the application. If the license is denied, the business will receive a letter explaining what corrective action is required. For example, a license may be denied because the owner of the business has outstanding property taxes, fees were not calculated properly and additional money is due, or possibly zoning compliance was not obtained.

  • Display the original license in a conspicuous place at the business establishment at the address shown on the license. A transient or non-resident should carry the license upon his person, or in a vehicle used in the business, readily available for inspection by an authorized County agent.

How to Renew an Existing Horry County Business License:

The due date for renewing a business license is April 30th. The County may, but shall not be required to, mail written notices that license fees are due. If notices are not mailed there shall be published a notice of the due date in the newspapers of general circulation within the County three (3) times prior to the due date in each year. Beginning May 1st a 5% penalty will be applied each month. If the license is not renewed by September 30th a $100 reinstatement fee will be charged in addition to the 30% penalty. The license year is May 1st through April 30th (for a new business from the start date through April 30th)

  • Review (making necessary corrections) and complete the pre-printed renewal application sent to the business. If a pre-printed renewal application was not received, download or pick up a blank renewal application at the Horry County Treasurer's Office locations in Myrtle Beach, Longs, or Surfside Beach [locations]. A business renewing their license for the second year must report an estimated gross income to cover a 12-month period.
  • Submit the completed application and payment:
    • - At the Business License Office with check (payable to Horry County Business License), cash or Visa/MasterCard. A receipt will be issued.
    • - At the Horry County Treasurer's Office locations in Myrtle Beach, Longs, or Surfside Beach [locations] with check (payable to Horry County Business License) or cash. A receipt will be issued.
    • - Through the mail with check only (payable to Horry County Business License). Receipts are not issued for payments received by mail. Your cancelled check serves as your receipt.
  • Upon approval, the business license will be issued and mailed to the address listed on the application. If the license is denied, the business will receive a letter explaining what corrective action is required. For example, a license may be denied because the owner of the business has outstanding property taxes, fees were not calculated properly and additional money is due, or possibly zoning compliance was not obtained.
  • Display the original license in a conspicuous place at the business establishment at the address shown on the license. A transient or non-resident should carry the license upon his person, or in a vehicle used in the business, readily available for inspection by an authorized County agent.

Denial of a Business License Application:

All business license applications must go through an approval process. If the application is denied, the business will receive a letter explaining what department has denied the license and what corrective action is required. Contact the appropriate department listed on the reverse side of the denial letter for details regarding the denial. Businesses are allowed 30 days from the date of the denial letter to resolve the denial. After 30 days a $100 reapplication fee will apply. When the denial has been resolved and any additional penalty has been paid, the Horry County Business License will be mailed to the address listed on the application. If a business license application has been denied the business may appeal the decision to the Board of Fee Appeals by written request. Business License denials based on zoning issues must be brought to the Zoning Board of Appeals.

Change of a Business Location or Mailing Address:

A change of address must be reported in writing to the County within ten (10) days after removal of the business to a new location. Compliance with zoning and building codes may be required. Failure to obtain approval of the County for a change of address shall invalidate the current license and subject the licensee to prosecution for doing business without a license. Upon approval, the business license will be issued and mailed. Be sure to maintain your current address with our office.

Business Closure or Transfer of Ownership:

The business owner or representative must send a Business Closure Statement to the Business License Office in order to officially close the business license account. The closure statement can also be found on the back of the business license renewal application. Please note, if the business has a Federal ID number or FEIN, files tax returns under that number and is located and/or operating in the unincorporated area of Horry County then the business is required to keep a current Horry County License.

In the event of a sale or transfer of ownership, the new owner(s) has 30 days from the purchase date to transfer a business license. A $50 transfer fee is required along with a completed business license application containing the new owner's information. The business license must be current in order to transfer.

Businesses Exempt from Business License Taxes:

The following businesses are exempt from business license taxes or have limitations on the amount or method of computing the tax pursuant to the cited sections of the SC Code or US Code:

  • Air express and passenger interstate transportation are exempt. [49 USC Sec. 1301, Sec. 1513]
  • Alcoholic beverages are exempt. [SC Const. Art. 8-A; Sec. 12-21-1080, Sec. 12-33-20]
  • Banks and building loan companies are exempt. [Sec. 12-11-30, Sec. 12-13-50]
  • Billiard tables must have state licenses and are subject to special rules. [Sec. 12-21-2730 through 2746]
  • Buses - intrastate and interstate are exempt. [Sec. 58-23-620, Sec. 12-23-220]
  • Carriers - common motor carriers, taxicabs, intrastate passenger and baggage companies holding PSC Certificates A and B are exempt; Others may be licensed only where principal offices are located. [Sec. 58-23-620, Sec. 12-23-220]
  • Coin-operated machines must have State licenses and are subject to special rules. [Sec.12-21-2728]
  • Credit unions, state and federal are exempt. [Sec. 34-27-300; 12 USC Sec. 1768]
  • Fire insurance premiums limited to 2 percent. [Sec. 38-7-160]
  • Lenders - loans secured by real estate limited to location of office. [Sec. 4-9-30(12); Sec. 5-7-30]
  • Marketing Cooperative Associations are exempt. [Sec. 33-47-120]
  • Mutual benevolent aid associations are exempt. [Sec. 38-35-60]
  • Railroads are limited to a maximum fee according to population. [Sec. 12-23-210]
  • Telecommunications providers are subject to limited license rates. [Sec. 58-9-2220]
  • Wholesalers are exempt from municipal and county license taxes unless they maintain warehouses or distribution establishments within the municipality or county. [Sec. 5-7-30]
  • Worker's Compensation insurance premiums are exempt. [Sec. 38-7-50]

Business License Inspection and Audits:

To insure compliance with the Business License Ordinance all businesses are subject to periodic inspection. In the event an inspection or audit reveals that inaccurate information has been filed by the licensee, an assessment for the correct fee and applicable penalties will be issued to the business. The business may appeal the decision to the Board of Fee Appeals by written request (see below).

Board of Fee Appeals:

Any person aggrieved by a decision, final assessment, revocation, suspension, or a denial of a business license may appeal the decision by written request stating the reasons therefore filed, within ten (10) days after payment of the assessment under protest or notice of denial is received. A written notice of appeal must be accompanied with a $25 fee. The fee will be refunded in the event the final resolution of the appeal is in favor of the appellant. The Board of Fee Appeals hearings are held monthly.

Freedom of Information Act Requests:
[FOIA]

Businesses or individuals with a freedom of information act request should submit a FOIA request form to the Business License Department. All financial information is confidential and deemed exempt from disclosure. Submit requests to the Business License and Hospitality Manager by e-mail, facsimile, mail or in person. Each request is charged a $10 base fee and $.15 per record. The total due will be provided by the Department Manager and must be paid with cash or certified funds prior to releasing the information.

PDF FormatDocuments:

New Application Renewal Application FOIA Request Form Business Closure Statement
Business License Handbook Rate Schedule Zoning Requirements for a Home Occupation