Horry County Treasurer – Business License Department

Horry County Business License (unincorporated Horry County)

Code §12.5-91 requires every person engaged in a business listed in the rate classification index, in whole or in part, "within the unincorporated areas of the county" to pay an annual license tax and obtain a business license, and §12.5-96 states that "a new business shall be required to have a business license prior to operation within the county." The figures are from the Horry County Code of Ordinances as published on Municode (version of August 12, 2026). Under §12.5-113 the tax is a minimum on the first $50,000.00 of gross income plus a rate per $1,000.00 or fraction above that, by class: Class 1 $30.00 + $1.07, Class 2 $35.00 + $1.12, Class 3 $40.00 + $1.19, Class 4 $45.00 + $1.25, Class 5 $50.00 + $1.31, Class 6 $55.00 + $1.37 and Class 7 $60.00 + $1.43, doubled (200%) for nonresidents and itinerants with no fixed principal place of business in the county, with declining rates above $1,000,000 (90%, 80%, 70%, 60%, 30% and 15% of the class rate in the $1-2, $2-3, $3-4, $4-5, $5-50 and over-$50 million bands). The same rates appear on the Treasurer's Rate Schedule Effective January 1, 2024. The §12.5-114 schedule (as amended by Ord. 105-2025) lists NAICS sectors by rate class, among them 44 and 45 Retail trade (1), 722 Food services and drinking places (2), 62 Health care and social assistance (3), 71 Arts, entertainment, and recreation (3), 81 Other services (3), 54 Professional, scientific, and technical services (4), 23 Construction (8.10) and 722410 Drinking places (alcoholic beverages) (9.70, which §12.5-113 sets at Rate class 2). Under §12.5-113, "The license inspector shall determine the proper class for a business according to the applicable NAICS manual or website", so the inspector assigns each business its class. For contractors, subclass 8.1 ("NAICS 230000—Contractors, construction, all types") is Rate class 3: $40.00 on the first $50,000.00 and $1.19 per additional $1,000.00, with non-resident rates for an itinerant or nonresident contractor; a site trailer or a home office is not a permanent place of business; the fee on the full contract amount is paid before work starts; and no contractor is licensed until state and county qualification and trade license requirements and building-code bonds are met. Each contractor posts a job sign and furnishes a list of subcontractors. Under §12.5-96 a bar (NAICS 722410) license "must be issued in the name of the individual who has been issued a state alcohol, beer or wine permit or license". A separate license is needed for each place of business and each classification (§12.5-94(a)). The county's Application Instructions page states that "Zoning approval is required prior to the issuance of the business license." Under §12.5-106(d) the late penalty is 10% of the unpaid tax per month, capped at 30% for any one year, and a license not renewed on or before September 30 owes a $100.00 reinstatement fee before it is reactivated.