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.

Counties that impose:

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 the business license tax, 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.

Counties that impose:

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.

Counties that impose: