Local Business License
There is no single all-encompassing State business license; however, nearly all cities and towns in the state require a business license. Nine counties in SC require business licenses, including those shown below.
City & Town Offices
The business will usually need a local business license in most of the municipalities where business is physically located and conducted. For example, if a business is physically located in the City of Columbia and does business in the Town of Irmo, business licenses are required from both Columbia and Irmo. Home-based and online businesses are generally required to have business licenses.
If the business is physically located in or conducts business in the unincorporated (non-city limit) area of a county, the business will need a county business license if that county is one of the counties listed above. For example, if the business has a food truck or is a contractor based in the unincorporated area of Richland County (which requires a business license) and conducts business in the City of Columbia, the business would need a Richland County business license and a City of Columbia business license.
If a foreign business (a business that was initially registered outside South Carolina) does not have physical presence or “substantial nexus”, the business may not need local business licenses.