Business License

Responsible for processing Business License applications, renewals, and appeals for businesses located or 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.

Ordinances

• PDF   Rate Changes - Effective July 1, 2019
• WWW   View Chapter 12.5 Sect. IV - Horry County Code of Ordinances
• PDF   Ordinance 24-18

Documents

• PDF   New Application - Effective July 1, 2019
• PDF   Renewal Application - Effective July 1, 2019
• PDF   Business Closure Statement
• XLSM   Hospitality Fee Calculation Form
• PDF   How to Create a Horry County Citizen Self Service Account
• PDF   Rate Schedule - Effective July 1, 2019
• PDF   Short Term Rentals Tax Chart
• PDF   Zoning Requirements for Home Occupation

An Horry County Business License is required of every person engaged 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 Department to verify if a license is required. All short term rentals (90 days or less) are subject to the Hospitality Fee. Contact the Hospitality Fee Department at (843) 915-5620.

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.

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

How to Apply for a New Business License

Zoning approval is required prior to the issuance of a business license. Contact the Zoning Department at 843-915-5340 to determine whether or not the use is in compliance with zoning regulations and to obtain the required approval document prior to submitting the business license application. License applications should be submitted prior to the start date of the business. If not received before operations begin a 10% monthly penalty will apply with a cap of 30%.

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.

1. 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 actual gross income exceeds the estimated figures the business should submit an amended application with the corrected gross income and pay additional fee prior to renewing.
    
2. Submit the completed application, payment and the zoning approval:
   • At the Business License Department with check (payable to Horry County Business License), cash or Visa/MasterCard. 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.
   
   
3. Upon approval, the business license will be issued and mailed to the mailing 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 approval was not obtained.
    
4. 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 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 10% penalty will be applied each month with a cap of 30%. 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)

1. 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. A business renewing their license for the second year must report an estimated gross income to cover a 12-month period.
    
2. Submit the completed application and payment:
   • At the Business License Department with check (payable to Horry County Business License), cash or Visa/MasterCard. 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.
   • Online at www.horrycounty.org click online services, then business license online filling, then enter. First time users must establish a customer self-service account by registering, then link it to the business license account. Once linked the business can report income, calculate the license fee due and pay the bill. Payment options include e-check (will include an additional .50 cent fee) or Visa/Master Card (will include an additional 2% fee).
   
   
3. Upon approval, the business license will be issued and mailed to the mailing 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 approval was not obtained.
    
4. 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.

All business license applications go through an approval process. If the application is denied, the business will receive a letter explaining which 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 mailing 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.

A change of address must be reported to the County within ten (10) days after the 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. Contact the Zoning Department at 843-915-5340 to obtain the required approval document for the change of address and provide the Business License Department with a copy in order to make the correction. 

The business owner or representative must send a Business Closure Statement to the Business License Department 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, as well as the required approval document from the Zoning Department. Contact the Zoning Department at 843-915-5340. The business license must be current in order to transfer.

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).

Businesses or individuals with a Freedom of Information Act request should submit a FOIA request to the Public Information Department.

All financial information is confidential and deemed exempt from disclosure. Submit requests to the Public Information Department by e-mail, Facsimile, mail or in person. The FOIA form and all information about it can be found on their website under “FOIA Requests-Standard Request Form”. The total fee due will be provided by the Public Information Department and must be paid with cash or certified funds prior to releasing the information.

Public Information