Business Related Taxes and Fees

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 fee is based upon the type of business, location, and the estimated gross revenue of the business for the remaining calendar year. Fees for new businesses are paid at the time the business is opened. The initial fee is based upon projection of the gross revenue and a pro rata percentage of the annual fee determined from the month of startup. The Business license fees will then be paid yearly upon renewal of the license.

Business License Package

Some business may require that the following taxes and fees also be 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   

South Carolina Department of Revenue State Accommodations Tax Information 

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. 

Hospitality Tax Payment Form     Business License Application 

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