Charleston-area local taxes
Charleston-Area Business Licenses: Which Office Licenses You
In the Charleston area you need a business license from each city, town or county where you do business, not just where your office is. Charleston County Revenue Collections licenses unincorporated Charleston County and seven municipalities, including North Charleston and James Island. The City of Charleston, Mount Pleasant, Summerville, Isle of Palms, Kiawah Island and Hanahan run their own offices. Every one renews by April 30.
- One Charleston County office handles licenses for the county and for North Charleston, Folly Beach, Rockville, McClellanville, Awendaw, James Island and Lincolnville.
- The City of Charleston, Mount Pleasant, Summerville, Isle of Palms, Kiawah Island and Hanahan license businesses themselves.
- A business located outside a town still needs that town's license to work there; Isle of Palms doubles most rates for off-island businesses.
- Rental owners are licensees too: Isle of Palms, Folly Beach, Mount Pleasant and Hanahan all require licenses for rental property.
- Kiawah Island now requires documents proving your Kiawah gross receipts with each renewal.
Who this applies to
- New businesses opening in Charleston, Berkeley or Dorchester County
- Contractors, consultants and mobile businesses working in several towns
- Short-term and long-term rental owners
- Businesses relocating to the Charleston area
Who this may not apply to
- Employees working for a licensed business, who are not separately licensed
- Wholesalers without a warehouse or distribution establishment in the jurisdiction (S.C. Code 6-1-400(C))
The common rules, briefly
Since Act 176 took effect in 2022, every South Carolina city and county that levies a business license tax uses a license year of 1 May to 30 April, requires renewal before 1 May, and measures the tax by gross income for the prior calendar or fiscal year (S.C. Code 6-1-400). Renewals can be filed through the state business license portal run by the Revenue and Fiscal Affairs Office, and each jurisdiction must also let you file and pay with it directly, for example in person or by mail. Our statewide business license tax guide covers the computation. This page is about which Lowcountry office you deal with and what each one asks for.
Who licenses you
| Where you do business | Who issues the license | What to know |
|---|---|---|
| Unincorporated Charleston County | Charleston County Revenue Collections, 4045 Bridge View Drive, North Charleston | A first license must be obtained in person, and a zoning permit comes first; renewals can be paid online. Renewals are due 30 April, with a 5% per month penalty after. |
| North Charleston, Folly Beach, Rockville, McClellanville, Awendaw, James Island, Lincolnville | Charleston County Revenue Collections, administering each town's ordinance | Each town has its own ordinance and rates, but you deal with the county office. Folly Beach short-term rental renewals go through the City on the county's form. |
| City of Charleston | City Revenue Collections and the Permit Center, 2 George Street | Required for any business operating or generating income in the City. A physical location also needs a Certificate of Occupancy; a home business needs a Home Occupation application. |
| Town of Mount Pleasant | Town Business License Division | Fees are due before you start operating and each 30 April. Short-term rentals need a Town permit as well as a license. |
| Town of Summerville | Town Business License Office, 200 S Main Street | Covers businesses located in town, businesses outside town providing goods or services in town, and home offices. A special event license covers up to two days at Town-sanctioned events. |
| City of Isle of Palms | City business license office | Required for any paid work in the City. Unless the code says otherwise, rates are doubled for off-island businesses. |
| Town of Kiawah Island | Town business license office | Renewals must include documents verifying Kiawah gross receipts. |
| City of Hanahan | City Business License Office, 1255 Yeamans Hall Road | Required for anyone doing business in the City and for owners of residential or commercial rental property. |
Working in a town where you are not located
The City of Charleston states that businesses without a physical location in the City must still obtain a license before working there, with the fee based on gross income collected inside the City during the previous year. Summerville says the same for businesses outside town limits that provide goods or services in town. Out-of-town contractors cannot apply through the City of Charleston's self-service portal and must submit the standard application by email, mail or in person.
State law keeps the same revenue from being taxed twice. A business domiciled in one jurisdiction deducts gross income earned elsewhere on which it paid another jurisdiction's license tax, provided that income is fully reported. That deduction only works if your records split receipts by job location, which is worth setting up before your first job across a town line.
Rental owners
- Isle of Palms requires a rental business license for rentals of any length. The fee is based on the prior calendar year's gross rental income: $450 for the first $2,000 plus $4.60 per additional thousand, due by 30 April, with a rental revenue affidavit and year-end statements from every manager or booking site.
- Folly Beach issues long-term, owner-occupied short-term and investor short-term licenses. Short-term license holders also need a rental registration permit at $17.50 per $1,000 of income reported on the license. Renewals for the 2026 license year ran from 10 March to 30 April 2026.
- Mount Pleasant requires a short-term rental permit and a business license; its licensing rule for long-term landlords is covered on our Mount Pleasant page.
- Hanahan requires a business license from every owner of rental property, residential or commercial.
Kiawah Island's proof of income rule
From the 2025 renewal season, the Town of Kiawah Island requires income-verifying documents with every renewal. It accepts a federal or state income tax return, a profit and loss statement, finance software reports, contracts, or SC sales tax returns, each clearly showing Kiawah gross receipts, or a signed letter from the company's CPA stating them. Airbnb and VRBO income reports can serve for rentals. A renewal with the wrong documents is held until the right ones arrive.
How we help
Haigler CPA Group works out which jurisdictions you owe, splits gross receipts by location from your books, and ties the figures on each renewal to your income tax return so the numbers agree if a town asks. For a new business we fold the licenses into the rest of the setup: state registrations, sales and hospitality tax accounts, and a filing calendar.
Want this worked out for your situation?
The rules above are general. Bring your numbers to a free consultation, in person on James Island or by video, and we will tell you how they apply to you.
New business tax setup — We take a new South Carolina business through its tax setup in the right order: classification, EIN, state accounts, local licenses, books and the first year's payments.
Sources
- S.C. Code Title 6, Chapter 1 (Business License Tax Standardization Act, 6-1-400 to 6-1-420)
- Charleston County — Revenue Collections (business licenses and FAQs)
- City of Charleston — Business License Information
- Town of Mount Pleasant — Business License Division
- Town of Summerville — Business Licenses
- City of Isle of Palms — Business Licenses and Short-Term Rentals
- Town of Kiawah Island — New Requirement for 2025 Business License Renewal
- City of Folly Beach — Short-Term Rentals and license renewals
South Carolina publishes new guidance and local governments change their rates, so check the source pages for anything that has moved since the date above. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions people ask about this
Who issues a business license in North Charleston?
Charleston County Revenue Collections administers the City of North Charleston's business license ordinance, along with those of Folly Beach, Rockville, McClellanville, Awendaw, James Island and Lincolnville.
I am a contractor based in Summerville. Do I need a City of Charleston license for a job downtown?
Yes. The City of Charleston requires a license for any business operating or generating income in the City, including businesses with no location there. Out-of-town contractors apply by email, mail or at the Permit Center rather than through the online portal.
What documents does Kiawah Island accept to verify income at renewal?
Tax returns, profit and loss statements, finance software reports, contracts or SC sales tax returns that clearly show Kiawah gross receipts, or a signed CPA letter stating them. Platform income reports can serve for rentals.
Why are Isle of Palms business license fees higher for my company?
Isle of Palms publishes its rates for on-island businesses and, unless otherwise provided, doubles them for off-island businesses.
Keep reading
- SC business license taxSouth Carolina has no statewide business license. Cities and counties that choose to levy one charge a business license tax, an excise on the privilege of doing business that is measured by gross income, not profit. Since Act 176 standardized the rules, every jurisdiction that levies it uses a May 1 to April 30 license year, an April 30 renewal date, a standard application and a common class schedule, but each sets its own rates.
- Hospitality tax on food and drinkMost Charleston-area cities and towns charge a 2% local hospitality tax on prepared meals and beverages, on top of sales tax. It is not reported to the SCDOR: you file a separate monthly return, usually by the 20th, with the city, the town or Charleston County acting as its collector. A restaurant meal in the City of Charleston carries 9% sales tax plus 2% hospitality tax.
- Mount Pleasant, SCServed from Charleston. Short-term rental permits, the town business license, and the three-or-more-units landlord rule that catches long-term owners.
- New business tax setupWe take a new South Carolina business through its tax setup in the right order: classification, EIN, state accounts, local licenses, books and the first year's payments.
- Accommodations tax by townA short-term rental or hotel room in the Charleston area carries two layers of tax: 10% reported to the SCDOR in Charleston and Berkeley counties (8% in Dorchester County), plus local accommodations taxes reported to the county or town. In Charleston County, the county's 2% fee applies everywhere, and eight cities and towns add 1% or 2% on top, all collected by Charleston County Revenue Collections. A City of Charleston property in Charleston County totals 14%.
- Sales tax rates by townEvery municipality and unincorporated area in Charleston and Berkeley counties has a 9% combined sales tax rate: the 6% state rate plus 3% in local taxes. Dorchester County is 7%, which matters because Summerville and North Charleston both extend into it. The rate that applies is the one where the sale is delivered, not where your business is based.
- South Carolina tax guideHow South Carolina taxes income, businesses and property, and what the Charleston area adds on top, with the state or local source beside every rule.
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