Research

Local Taxes, Fees and Licenses

Local Option Taxes

South Carolina counties, upon local referendum, are authorized to impose various Local Option Taxes in addition to the 6 percent sales tax imposed by the state.

   

Education Capital Improvement Sales Tax by County 

 
 
 

Business Licenses and Other Special Taxes and Fees

Counties may impose special taxes and fees that address specific taxpayers engaged in certain business activities or living in certain geographic areas of the county. These groups may include businesses, developers and residents of certain tax districts. Special taxes and fees include franchise fees, front foot sewer assessments, impact fees, negotiated development exactions, tax increment financing, tourism, infrastructure admissions tax, special tax districts and community recreation special tax districts.

Business License and Registration Requirements by County  

Regulatory and Consumer Goods & Service Fees

Counties may impose a new service or user fee by ordinance approved by a positive majority. User fees and service charges generally fall into two categories: Consumer Goods and Services Fees and Regulatory User Fees.

Consumer Goods and Services Fees by County   

Regulatory User Fees by County 
 

Property Tax Resources