Business License


The County Council of Beaufort requires any business operating within the unincorporated areas of the County, including home occupations, to obtain a Business License. The Business License tax is based upon the type of business, location, and the estimated gross revenue of the business for the remaining calendar year. Taxes for new businesses are paid at the time the business is opened. The initial tax is based upon projection of the gross revenue and a pro rata percentage of the annual tax determined from the month of startup. The Business license taxes will then be paid yearly upon renewal of the license.

Business Class Gross Revenue
 $0-$5,000
 Minimum Fee
Rate per Thousand
or Fraction Thereof
Over $5,000 in Gross Revenue
Class 1 $37.50 $0.27
Class 2 $43.75 $0.38
Class 3 $50.00 $0.49
Class 4 $56.25 $0.60
Class 5 $62.50 $0.71
Class 6 $68.75 $0.82
Class 7 $75.00 $0.93
Class 8 $43.75 $0.38
Nonresident Out of County / Out of State Rates apply
The following taxes and fees must also paid to the County based on the type of business:
Accommodations Tax

All persons or businesses renting sleeping accommodations for less than ninety (90) days are required to open an account with the County Council of Beaufort Business License department and remit taxes monthly. Accommodations Taxes are 3% of gross revenue collected for rentals and due by the 20th day of the month following each preceding month. Payment coupons for the current year will be mailed when an account is opened. Renewals will occur each year in January or February.

Make checks payable to Beaufort County Treasurer and remit to Beaufort County Business License Department, Post Office Drawer 1228, Beaufort, SC 29901.

In the event "accommodations taxes" are not remitted to Beaufort County violator shall pay a penalty of (1.5) percent of the unpaid amount for each month or portion thereof past due until paid in full.

Upon the sale of a rental unit, please submit a Statement of Closure form to the County's Business License Department to close the account. The statement may be submitted via hand delivery, mail, or fax (843)255-9411.

Note: if there is not any gross revenue to report, please send in your signed coupon marked -0- for posting to your record. 

Accommodations Tax Registration Form

Accommodations Tax Payment Form  

Hospitality Tax

Hospitality tax is paid by the consumer or patrons of restaurants, lounges, grocery stores, convenience stores and any other establishments that sell prepared food and beverages, including alcoholic beverages. This tax is based on 2% of the total gross sales price received for prepared food, meals and beverages sold.

Make checks payable to Beaufort County Treasurer and remit to Beaufort County Business License Department, Post Office Drawer 1228, Beaufort, SC 29901.

In the event "hospitality taxes" are not remitted to Beaufort County the violator shall pay a penalty of (1.5) percent of the unpaid amount for each month or portion thereof past due until paid in full. Upon the closure of a business, please submit a Statement of Closure form to the County's Business License Department to close the account. The statement may be submitted via hand delivery, mail, or fax (843)255-9411.

Note: if there is not any gross revenue to report, please send in your signed coupon marked -0- for posting to your record. 

Business License Application  Hospitality Tax Payment Form

Admission Fee

Admission fee is an 2.5% fee and is imposed on the amount charged for the actual entry into admission based places of amusement and recreation within the incorporated and unincorporated areas of Beaufort County. Admission fees are due by the 20th day of the month following each preceding month. Payment coupons for the current year will be mailed when an account is opened. Renewals will occur each year in January or February.

Make checks payable to Beaufort County Treasurer and remit to Beaufort County Business License Department, Post Office Drawer 1228, Beaufort, SC 29901.

In the event "admission fees" are not remitted to Beaufort County the violator shall pay a penalty of (1.5) percent of the unpaid amount for each month or portion thereof past due until paid in full. Upon the closure of a business, please submit a Statement of Closure form to the County's Business License Department to close the account. The statement may be submitted via hand delivery, mail, or fax (843)255-9411.

Note: if there is not any gross revenue to report, please send in your signed coupon marked -0- for posting to your record.

 Admissions Fee Payment Form     Admissions Fee Registration Form

Business License Changes

If a business has a change in the name, address and/or location, the County's Business License Department shall be notified. Please submit a completed Change of Business Name and/or Location form via hand delivery or mail to the Beaufort County Business License department, Post Office Drawer 1228, Beaufort, SC 29901-1228.Please answer all questions and be sure to sign and date the form. Please note that approvals must be obtained prior to the change of location occurs.

Business License Change Form

Business License Closures

If a business is closed or sold please notify the County's Business License Department by submitting a Statement of Closure form via mail or fax (843)255-9411.

Please note: Business Licenses are non-transferable. Business License Closure Form