 |
Functions | Frequently Asked Questions | Common Terms | Interesting Facts | Board of Fee Appeal Hearings | Forms
Mailing address:
Horry County Business License Division
PO Box 1275
Conway, SC 29528
Physical location:
211 Beaty Street
Conway, SC 29526
Phone: (843) 915-5620
Fax: (843) 915-6220
Office Hours
8:00 am - 5:00 pm
Monday through Friday
Renewal Business License Applications
with Check can also be taken to any of the
Horry County Treasurer's Offices
Government & Justice Center
1301 - 2nd Avenue
Conway, SC 29526
1201 21st Ave. North
Myrtle Beach, SC 29577
107 Hwy 57 N.
Little River, SC
9630 Scipio Lane
Surfside Beach, SC
- Responsible for processing Business License applications, renewals, and appeals
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.
- Can A License Be Transferred?
In the event of a sale or transfer of a business, the purchaser or new
owner(s) may apply to the County for a credit for fees previously paid toward the new license fees. Upon
determination by the County that the new business is the same as the previously licensed business, the
County shall deduct from fees due, the prorated credit for license fees paid. The applicant for such credit
shall pay an administrative fee of $50, notwithstanding such credits. Such application shall be made within
thirty (30) days of any transfer or sale. The transfer of any partial ownership shall be reported to the
County.
- Do I need to register a DBA (doing business as)?
No. SC Code Ann. 39-13-10 and 39-13-30 which required
registration of business names with the Clerk of Court was repealed effective April 29, 2004.
- What businesses are required to have a 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 and is required to pay the annual
license fee. If your business is subject to an Horry County Business License, please contact our office
for more information.
» Contact Information
- What businesses are required to collect Hospitality Fees?
Businesses in Horry County that prepare or
modify food or beverages, accommodations to transients, admission to places of amusement and rental of private
passenger motor vehicles are subject to a Hospitality Fee. If your business is subject to the Hospitality Fee,
please contact our office for more information or visit the Hospitality Fee Department.
» Contact Information
- Do I need a Business License?
Every person engaged or intending to engage in any calling, business, occupation
or profession, in whole or in part, within the unincorporated areas of Horry County is required to pay an annual
license fee and obtain a business license as herein provided.
- When is the Business License Due?
Due date for renewal business license is prior to May 1st before a 5%
per month penalty applies. After September 30 a 30% penalty plus $100.00 reinstatement fee will apply. New businesses
must apply before open date.
- What is a "license year"?
The business license year will be from May 1 of the current year until
April 30 of the ensuing year. This time period shall be considered a "license year."
- What if I own two businesses, would I need a separate business license for each location?
Yes. A separate
license shall be required for each place of business and for each classification of business conducted at one place.
If gross income cannot be separated for different classifications at one location, the license fee shall be computed
on the combined gross income for the classification requiring the highest rate. A license fee based on gross income
shall be computed on the gross income for the proceeding calendar or fiscal year, and on a twelve-month projected
income based on the monthly average for a business in operation for less than one year.
- Would I need to obtain a business license before I open my business?
Yes. A new business shall be required
to have a business license prior to operation in Horry County. The fee for a new business shall be computed on the
estimated probable gross income stated in the license application for the balance of the license year. No refund
for a license fee will be granted due to annexation of a business into a municipality, during the license year.
If gross income for the preceding calendar or fiscal year cannot be determined before May 1 of the licensing year,
estimated figures will be accepted, without penalty based on the following conditions:
- Payment for the business license was received on or before April 30 and was 90% of the total amount that
would be due.
- An amended application and all additional fees due are received by June 1 of the licensing year.
- Is there a registration form that needs to be filled out in order to obtain a business license?
Yes. The owner,
agent or legal representative of every business subject to this ordinance must complete an application form provided by
Horry County. Required information includes your Social Security Number and/or Federal Identification Number, and your
South Carolina Retail License Number (if applicable). The business name as reported on the South Carolina income tax
return, and all information about the applicant and the business deemed necessary by the County is required for the
purpose of identifying those persons financially responsible for or having a financial interest in the licensed business.
- Would I need a business license if I sell Fireworks?
Yes. Any establishment desiring to sell fireworks must first
acquire the annual State Board of Pyrotechnic Safety License and must meet all regulations pursuant to the provisions of
Regulation 19-504, S.C. code of laws for 1976. Prior approval of the Horry County Police Department is required as governed
by regulations of the State Fire Marshal pursuant to the 1976 Code, Chapter 35 of Title 23.
- If I lease space in a flea market, would I need to have a business license?
Yes. Any person 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. Furthermore, it shall be the responsibility of the lessor of the spaces to advise
the business license office of persons leasing space.
- If I rent or lease my condo, or real estate property, am I required to have a business license?
Yes. If you do not
have a rental agency and the gross income is greater than $10,000 you are required to have a license. You are also required
to have a Hospitality Fee Account for any short-term rentals regardless of gross income.
» Contact Information
- Do I need to display my business license once I receive it?
Yes. All persons shall display the license issued to
them on the original form provided by the County in a conspicuous place in the business establishment at the address shown
on the license. A transient or non-resident shall carry the license upon his person, or in a vehicle used in the business,
readily available for inspection by an authorized agent of the County.
- How long do I have to notify the County if my business address changes?
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 and the license will be valid at the new
address upon written notification of the County and compliance with zoning and building codes. Failure to obtain approval of
the County for a change of address shall invalidate the license and subject the licensee to prosecution for doing business
without a license.
- Will the County send me a notification when my license fees are due?
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.
Business license renewal applications for the current year are mailed upon approval of prior year. After April 30, a
5% per month penalty is applied.
A business renewing their license for the second year must report an estimated gross income to cover a 12-month period.
Projections should contain calculations based upon prior year actual. The above same conditions apply to the second year.
- Is there a chance my business license application may be denied?
Yes. The License Inspector shall deny a license to an
applicant when the application is incomplete, contains a misrepresentation, false or misleading statement, evasion or suppression
of a material fact, or when the activity for which a license is sought is unlawful or consitutes a public nuisance.
If there are any delinquent taxes, penalties, fees, licenses, and/or other charges due to Horry County, a license will be
denied. Businesses will have 30 days from date on denial letter to resolve the denial. After 30 days a $100.00 reapplication fee
will apply. Contractors are required to have a state license prior to the county license.
Upon approval from various departments within the county - license is mailed to you.
- If my business license application has been denied, can I appeal the decision?
Yes. Any person aggrieved by a decision,
final assessment, revocation, suspension, or a denial of a business license may appeal the decision to the Board of Appeals 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.
- Can I get a list of Business License issued by Horry County?
No. The County as required by the "Freedom of Information Act
30-4-4 (A) (2): Any information requested for "person to person" commercial solicitation of handicapped person is exempt from
disclosure. All Financial Information is confidential and deemed exempt from disclosure.
- Business: a trade, calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage,
either directly or indirectly.
- Classification: that division of businesses by major groups subject to the same license rate as determined by a calculated
index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis
deemed appropriate by Horry County Council.
- Gross Income: the total revenue of a business, received or accrued, for one calendar year collected or to be collected from
business done within the unincorporated area of the County, except therefrom income from business done wholly outside of the
unincorporated area of the County on which a license tax is paid to some municipality or a county and fully reported to the County.
- Unincorporated Area: area located outside the city limits in Horry County.
- Deductible Income: income that is generated in any Municipality or County where a license fee is required.
- License Inspector: the person designated by the County Administrator to administer this ordinance.
- SIC: Standard Industrial Classification Manual
- Unless otherwise specifically provided, rates shall be multiplied by 150 percent for nonresidents and itinerants having
no fixed principal place of business within the County.
- Any person violating any provision of this ordinance shall be deemed guilty of an offense and shall be subject to a fine
of up to $500 or imprisonment for not more than thirty (30) days or both, upon conviction. Each day of violation shall
not relieve the offender of liability for delinquent license fees or taxes, penalties and costs provided for herein.
- 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:
| Businesses Exempt from Business License Taxes |
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] |
- 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 of final resolution of the appeal in favor of the appellant.
The Board of Fee Appeal Hearing meets monthly.
 |
|
rate-sch.pdf |
|
Rate Schedule:
This is the fee schedule. |
|
|
|
bl-app.pdf |
|
New Business License Application:
A new business that has never applied for a Horry County
Business License will file with this application. |
|
|
|
bl-renew.pdf |
|
Renewal Business License Application:
A business with an approved Horry County Business
License from the previous year will file for a license renewal with this application. |
|
|
|
handbook.pdf |
|
Business License Handbook:
Many questions can be answered by viewing the Horry County Business
License Handbook. Included are: Business License Ordinance 88-99, SIC Class Code descriptions, current fee rate schedule, license
appeals process, which businesses are required to obtain a business license. |
|
|
|
zoning-letter.pdf |
|
Zoning Requirements for a Home Occupation |
|
|
We are using as our file format of choice
to offer broader support for multiple operating system platforms. |
|
|