Horry County Business License: Unincorporated Grand Strand, Hospitality Fee and STRs

If your business operates in unincorporated Horry County, the county is the local government that will license it. South Carolina has no general statewide business license, so the local license is the main permit most Grand Strand owners need before opening. If you sell prepared food, admissions or lodging, the county's Hospitality Fee applies on top of that. This guide covers who needs the county license, what it costs for the 2026-27 license year, how renewal and late penalties work, and how short-term rentals (STRs) fit in.

This guide is informational only. It is not legal, tax or zoning advice. Confirm current figures with Horry County and the South Carolina Department of Revenue (SCDOR) before you pay or file. Talk to a qualified attorney or CPA if your entity structure, lodging property or tax position is complex.

Why Horry County Is Different

South Carolina does not issue a general business license at the state level. Registering an LLC or corporation with the Secretary of State is a formation step, not a business license. Local governments fill that gap. Most South Carolina cities levy business license taxes, and only nine counties do: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland and Sumter.

Horry County's reach is large. Of its 427,551 residents, 76 percent live in unincorporated areas. That means the county license covers most of the Grand Strand, including the stretches between towns and the businesses in unincorporated communities. Myrtle Beach, North Myrtle Beach, Conway, Surfside Beach and other towns issue their own licenses for businesses inside their limits. Horry County also had the fastest numeric population growth in South Carolina in 2025, adding 13,244 residents, so the number of new businesses applying for licenses is growing with it.

Step 1: Confirm Whether You Are Inside a Town

Before you apply, find out whether your business location is inside city limits. A mailing address does not tell you this. A Myrtle Beach or Conway mailing address can sit outside the town's boundary, and an unincorporated address can carry a town name. Check the boundary with the municipality and the county before you file.

If the location is inside a town, you generally apply to that town for its license. If it is outside, you apply to Horry County. Lodging is the exception to watch. The county's lodging Hospitality Fee is lower inside city limits, so a hotel or STR inside a town still has a county fee question to confirm.

Step 2: Estimate Your Fee for the 2026-27 License Year

Horry County's license year runs May 1 to April 30, and renewals are due April 30. The license fee is based on your gross receipts and falls into one of seven classes:

• Class 1: $30 minimum. This covers the first $50,000 of gross receipts.
• Above $50,000: $1.07 per $1,000 of gross receipts. The per-thousand rate declines for gross receipts above $1 million.
• Class 7 (top class): $60 plus $1.43 per $1,000 of gross receipts.
• Businesses located outside the county: the fee is doubled.

The county sets the exact breakpoints between classes, so check the current county license schedule before you estimate. Gross receipts for the classification come from your own books, so keep clean records of revenue by year.

Renewal and Late Penalties

Renew through localblrenewal.com. Renewal is due April 30 for the license year that starts May 1. Late penalties stack as the year goes on:

Date	Penalty
May 1	10% of the license fee
June 3	20% of the license fee
July 1	30% of the license fee
October 1, 2026	Plus a $100 charge in addition to the percentage penalty

A missed deadline costs more than the fee difference suggests. Put the April 30 date on your calendar the same way you would a tax deadline, and confirm the penalty treatment with Horry County if you are already late.

The Hospitality Fee (Often Searched as the Horry County Hospitality Tax)

Many owners search for the Horry County hospitality tax. The charge the county applies in unincorporated areas is the Hospitality Fee. Current rates for unincorporated Horry County are:

Category	Unincorporated rate
Prepared food and beverages	2.5%
Admissions	2.5%
Transient lodging	3% (1.5% inside city limits)

Restaurants, bars, attractions with paid admission and lodging operators all need to know whether they collect the fee. Ask the county how often you file and remit it, and keep your point-of-sale records organized by category, since the rates differ.

Short-Term Rentals

An STR in unincorporated Horry County needs the county business license, and it pays the Hospitality Fee on rental income at the transient lodging rate. Work through these items in order:

1. Confirm the address. Make sure the property is in unincorporated Horry County or inside a town that you have checked with.
2. Clear zoning first. Planning and Zoning compliance comes before the license (see the next section).
3. Get the county license. Apply and renew on the same May 1 to April 30 cycle as other businesses.
4. Collect the Hospitality Fee. Set up your booking platform or accounting so the lodging rate is applied to every stay.
5. Check private restrictions. A county license does not override HOA covenants or deed restrictions. Review those documents yourself or with an attorney.

Zoning and Planning Compliance

Horry County requires Planning and Zoning compliance before a business license is issued. This matters most for home-based businesses, STRs, restaurants and any use that changes the character of a residential lot. Before you sign a lease or buy a property, do three things:

• Identify the zoning district for the exact parcel.
• Ask the county Planning and Zoning office whether your planned use is permitted at that address.
• Get any required approval in writing before you apply for the license.

Skipping this step is the most common reason a license gets delayed. A business license does not make an unpermitted use legal, so resolve zoning first.

Sales Tax and the SCDOR Retail License

The state sales tax rate is 6%. In unincorporated Horry County outside Myrtle Beach, the combined sales tax rate is 8%. Confirm the current combined rate for your exact location with SCDOR before you set prices or build a point-of-sale configuration.

If you sell tangible goods, you need a Retail License from SCDOR. It is a one-time, nonrefundable $50 fee per location. Apply through the Business Tax Application on MyDORWAY at dor.sc.gov. The Retail License is separate from the county business license, so you will likely need both.

Other South Carolina Filings That Come Up on the Grand Strand

• No state DBA filing. The Secretary of State does not register DBA or trade names. Record your DBA with the county or municipality, typically on your local business license. Then list it as a trade name on your IRS EIN application and your SCDOR Business Tax Application. Guidance is at scbos.sc.gov.
• LLCs. A standard LLC files no annual report. Articles of Organization carry a $110 filing fee, and online filing through Business Entities Online is returned within 24 to 48 business hours.
• Corporations. Articles of Incorporation carry the same $110 filing fee and are filed with the $25 Form CL-1 Initial Annual Report of Corporations. Recurring annual reports are filed with the corporate income tax return.
• Retail food. Retail food permits come from the South Carolina Department of Agriculture, not DHEC, which was split in 2024. Confirm the permit type for your operation with that agency.
• Contractors. A commercial contractor license is required for work above $10,000. A residential specialty registration is required above $500. Confirm the current thresholds and application process with the state contractor licensing authority before you bid.

Your Horry County Checklist

1. Confirm whether the business location is inside a town or in unincorporated Horry County.
2. Complete Planning and Zoning compliance for the exact parcel and use.
3. Estimate your gross receipts class for the May 1 to April 30 license year.
4. Apply or renew at localblrenewal.com before April 30 to avoid the 10% May 1 penalty.
5. Register for the Hospitality Fee if you sell prepared food, admissions or lodging.
6. Obtain the SCDOR Retail License ($50 per location) if you sell tangible goods.
7. Record any DBA with the county or municipality and list it on your EIN and SCDOR applications.

Official Resources

• South Carolina Secretary of State: Business Entities
• South Carolina Department of Revenue (SCDOR)
• Local business license renewals (localblrenewal.com)
• South Carolina Small Business Development Centers (SC SBDC)
• SBA South Carolina District Office

When to Get Professional Help

A single-owner shop in a standard commercial zone can usually handle the county license on its own. Bring in a professional if you are buying a property with a lodging or mixed-use history, if your gross receipts are near a class breakpoint, if you run a short-term rental across several parcels, or if zoning or a private covenant blocks your intended use. An attorney can review zoning and covenant questions, and a CPA can confirm how the Hospitality Fee, sales tax and income tax interact for your entity. The South Carolina Small Business Development Centers also offer free advising for early-stage owners.