HORRY COUNTY BUSINESS LICENSE
- ORDINANCE # 88-99
(as Amended))
- IMPORTANT INFORMATION -
An Horry County Business License is required of every person engaged or intending to engage in any calling, business, occupation or
profession within the unincorporated areas (outside the city limits) of Horry County and is required to pay the required annual license fee.
st
st
The business license year will be from January 1
of the current year to December 31
of the ensuing year. The required license fee shall
be paid on each business type in accordance with the U S Office of Management and Budget Standard Industrial Classification Code (SIC)
assigned by the County and the applicable rate class as specified by the Horry County Business License Ordinance # 88-99 (as amended) on
or before the Fifteenth Day of May in each year. A separate application / license shall be required for each place of business and for each
classification type of business conducted at one place. NEW BUSINESSES SHALL BE REQUIRED TO APPLY FOR A BUSINESS
mail
along with
LICENSE PRIOR TO OPERATION IN THE COUNTY. Please
your completed Business License Application
payment
to the address shown on the front. Upon approval your Business License will be mailed back to you. Until your County Business
License is issued (or upon notification of denial) a business can operate under proof of application payment in full (cancelled check along
with a copy of the completed business license application form - or has obtained a requested payment receipt from Horry County).
The Horry County Business License shall be displayed on the original form provided by the County in a conspicuous place in the business
establishment at the location address shown on the license. A transient or nonresident shall carry the license upon his person or in vehicle
used in the business readily available for inspection by an authorized agent of the County.
“Gross Receipts”
Total revenue of a business, received or accrued, for one calendar year collected or to be collected from business done
within the unincorporated area (outside the city limits) of the County, except income from business done wholly outside the unincorporated
area of the County on which a license tax is paid to some municipality or a county and fully reported to the County. When gross income
cannot be separated from different classification types at one location, the license fee shall be computed on the combined gross income for
the classification requiring the highest rate.
The license fee based on gross income shall be computed on the gross income for the preceding calendar or fiscal year.
A business in
operation less than one year shall be computed on gross income based on a twelve-month projected income based on the monthly average.
The fee for a new business shall be computed on the estimated probable gross income stated in the license application for the balance of the
license year. No refund of any license fee will be granted due to annexation of a business into a municipality during the license year.
Non-Resident Rates
Nonresident and itinerants having no fixed principle place of business within the County are subject to all
minimum fees and rates applicable multiplied by 150 percent.
Denial of License
A license may be denied to an applicant when the application is filed incomplete, contains a misrepresentation, has
a false or misleading statement, contains evasion or suppression of a material fact, or when the activity for which a license is sought is
unlawful or constitutes a public nuisance. Businesses will be notified in written form of license denials with reasons stated. A decision of
the Business License Inspector shall be subject to an appeal.
Change of Address
A change in address must be reported to the County within ten (10) days after the removal of the business to a new
location and the license will be valid at the new address upon written notification of the County and compliance with zoning and building
codes. The Tax Map Number of the property
is required. Failure to obtain approval of the County shall invalidate
(new location of the business)
the license.
Business Sold / Transfer of Ownership
An application for a “Transfer of ownership” must be filed with the County within 30 days of
legal transfer /or sale, to be eligible for the transfer credit. Upon approval a new County business license shall be issued to the new owner.
Tax Map Number of Property
For information please call the applicable Horry County Department:
For new parcel property call
(1.)
the Mapping Department @ (843) 915-5040 or
For existing property parcel call the Zoning Department @ (843) 915-5490.
(2.)
SAMPLE – Rate Class 3, Gross Income $3,872,256.20
(Round up to next thousand = $3,873,000.)
Calculated License Fee :
Minimum Fee:
(c) $ 3,872,256.20 Total Gross
$
30.00
(Revenue Reported to IRS
(d)
Covers
$.00 to $250,000.
MUST BREAK DOWN EACH MILLION. SUBTRACT FIRST $250,000 FROM FIRST MILLION THEN BREAK OUT EACH MILLION THERE AFTER.
Additional Gross (from line (c) over $250,000. (Break down your remaining grosses accordingly and enter on each first line.)
$ 250,001 to $ 1,000,000
750,000
750
.60
450.00
(Divide by 1,000) =
_ X $
=
$
(e)
Declining Rate
Million:
per
$ 1,000,001 to $ 2,000,000
1,000,000
1,000
.54
540.00
(Divide by 1,000) =
X $
=
$
(e)
$ 2,000,001 to $ 3,000,000
1,000,000
1,000
.48
480.00
(Divide by 1,000) =
X $
=
$
(e)
$ 3,000,001 to $ 4,000,000
873,000
873
.42
366.66
(Divide by 1,000) =
X $
=
$
(e)
$ 4,000,001 to $ 5,000,000 ___________________
(Divide by 1,000) = _________________ X $_______ =
$ ______________________ (e)
Over $5,000,000 ______________________
(Divide by 1,000) = _________________ X $_______ =
$ ______________________ (e)
(Rate)
Sub-Total: ADD Lines (d)
(e) = $
1,866.66
(
and
f)
PLUS:
AMUSEMENT Machine Fee
$_____________________
(See Front Section for Fees)
(g)
BILLIARD/POOL TABLE Fee $_____________________
(h)
Total: ADD Lines (f) (g) and (h)
$
1 ,866.66
(
I)
PLUS: Late Penalty -
0.00
5% Monthly
(of Line I) $
(Timely)
(k)
License Fee Due
1,866.66
(Add lines (I) and (k) : $
.