1. What is a business license?
A business license is an excise tax levied on the privilege of conducting business in a particular jurisdiction.
A business license is an excise tax levied on the privilege of conducting business in a particular jurisdiction.
2. Do I need a business license?
Every person engaged or intending to engage in any business, occupation or profession in whole or in part within the City limits.
Every person engaged or intending to engage in any business, occupation or profession in whole or in part within the City limits.
3. What are the steps to get a business license? Complete an application for a business license. The license will be issued after review as well as any required approvals by other City divisions. You may be requested to provide state agency approvals prior to issuance of the license. The approvals required are dependent on the type of business and the physical location of the business. Types of department approvals: Building, Fire, Zoning, Wastewater Compliance.
4. What are my business license fees based on?
New businesses pay license fees on projected gross income from the start of business date through December 31st of that year. State law mandates that fees are paid on gross income without deductions for expense incurred for costs such as rents, salaries, cost of goods and other operational expenses.
New businesses pay license fees on projected gross income from the start of business date through December 31st of that year. State law mandates that fees are paid on gross income without deductions for expense incurred for costs such as rents, salaries, cost of goods and other operational expenses.
Existing licensees must renew their business license annually. Renewal fees are based on the previous year’s gross income reported to IRS/Business Licensing. Businesses located outside the City limits of Columbia must report gross income exclusively generated for business conducted within the City limits only.
All Business Licenses expire on April 30th of each year. As a courtesy, the Business License Division mails renewal forms at the beginning of the year. Beginning on May 1st of each year, a late penalty of five percent (5%) of the unpaid fee for each month or portion thereof is due until paid. Five percent increase in penalty monthly until paid.
Non-resident businesses must renew their license prior to conducting business in the new calendar year. If you do not intend to conduct business within the City limits, please indicate this on your renewal form and return it to the Business License office.
If you do not receive your renewal form, please contact the Business License Division (803) 545-3345
5. Is there anything I should do if my business location or activity changes during the year?
If your business moves to another location or the activity of your business changes, you should notify the Business License Office immediately. You will be required to obtain the approval of the appropriate city and state agencies depending on the new location and/or new activity of your business. A business license will not be issued for the new location or activity until all required approvals are complete.
If your business moves to another location or the activity of your business changes, you should notify the Business License Office immediately. You will be required to obtain the approval of the appropriate city and state agencies depending on the new location and/or new activity of your business. A business license will not be issued for the new location or activity until all required approvals are complete.
6. What should I do if I sell or close my business?
You should notify the Business License Office in writing of the date that your business closed or was sold to another business or individual. For faster processing, please utilize our Self-Service Portal below. You may also download and mail in a Close of Business Form to our office. Not completing this form nor renewing may result in your business appearing in our delinquent reports and/or result in enforcement actions.
You should notify the Business License Office in writing of the date that your business closed or was sold to another business or individual. For faster processing, please utilize our Self-Service Portal below. You may also download and mail in a Close of Business Form to our office. Not completing this form nor renewing may result in your business appearing in our delinquent reports and/or result in enforcement actions.
7. Will my business license issued by the City of Columbia cover my business activity in another jurisdiction?
No. A business license is valid only within the jurisdiction that issues the license. If your business activities require you to physically conduct business within another jurisdiction, we advise you to check with that jurisdiction to see if they have a business license ordinance and what you need to do to apply for a license.
No. A business license is valid only within the jurisdiction that issues the license. If your business activities require you to physically conduct business within another jurisdiction, we advise you to check with that jurisdiction to see if they have a business license ordinance and what you need to do to apply for a license.
8. Is my business license transferable?
No. Business Licenses are not transferable and a transfer of ownership is considered as terminating the old business and establishing a new business which requires a new business license.
No. Business Licenses are not transferable and a transfer of ownership is considered as terminating the old business and establishing a new business which requires a new business license.
9. What is considered gross income for business license purposes?
Gross income means the gross receipts or gross revenue of a business, received or accrued, for one calendar or fiscal year collected or to be collected. Your report of gross to the City of Columbia should match to the gross figure reported on the business federal income tax return defined by the IRS Code Section 61 (a).
Gross income means the gross receipts or gross revenue of a business, received or accrued, for one calendar or fiscal year collected or to be collected. Your report of gross to the City of Columbia should match to the gross figure reported on the business federal income tax return defined by the IRS Code Section 61 (a).
10. How do I determine if my location is zoned for my type of business activity?
Please contact the Zoning Division at 803-545-3333 to discuss location and options.
Please contact the Zoning Division at 803-545-3333 to discuss location and options.
11. I am working for someone who has a business license already, do I need a business license as well?
If you are not on that company’s payroll with taxes deducted out of your paycheck, but you receive a 1099 form instead then you are considered self-employed and a business license is required for you also.
If you are not on that company’s payroll with taxes deducted out of your paycheck, but you receive a 1099 form instead then you are considered self-employed and a business license is required for you also.
12. How do I register the name of my business?
The City of Columbia does not register names of any businesses, but we can assist with determining whether or not anyone is presently using your potential business name within the City of Columbia. Please contact the Secretary of State office to verify if anyone has incorporated the name you would like to use and inquire about the laws governing this issue.
The City of Columbia does not register names of any businesses, but we can assist with determining whether or not anyone is presently using your potential business name within the City of Columbia. Please contact the Secretary of State office to verify if anyone has incorporated the name you would like to use and inquire about the laws governing this issue.
13. How long does it take to get my renewal if I mailed in my documents?
Processing times vary. Please be advised, during the months of February through June, processing time can typically take 6-8 weeks to process for mailed renewals. It is highly recommended if you choose to mail your renewals, to due so prior to the month of March to minimize delays in receiving your new license. We highly encourage you to use our new Self-Service Portal or the Statewide Renewal Portal for faster processing.
14.Can I renew or apply for a new business license online?
We are happy to announce our Self-Service Portal below is now available NOW link at the bottom of the page!
The Statewide Renewal Portal is also available for renewals only beginning early February – LINK HERE
15. What fees can I pay online? By going to our Self-Service Portal , you can pay for a new business license, renew a business license, pay your hospitality tax, pay your tourism development, pay for a single arts & crafts permit, pay for a Group Event Promoter’s license. You may also renew your business license on the Statewide Renewal Portal.
16. How do I handle any inspections to complete my business license application process?
We request an appointment on your behalf, however, you will be provided a clearance form that includes contact information to follow up (if you have not been contacted by the inspecting dept. in 24-48hrs). You will be contacted by the department(s) to confirm an inspection date/time. Please ensure your local contact information is accurate on your application in order to move efficiently through this process. NOTE: If your business location is still under construction, inspections cannot be scheduled until the construction is complete. You can contact the following departments for status on inspections or questions regarding your inspections:
Zoning Dept. – (803)545-3333, Fire Dept. – (803)545-3700, Building Dept. – (803)545-3222, Wastewater Compliance Division – (803)476-0882
17. Is there any additional documentation suggested for newly constructed locations of businesses physically located in Columbia? Yes, we advise that you update business contact information with Columbia’s 911 division to ensure emergency access, info, and contacts are accurate for your business. Please complete this 911FORM and return to their division.
18. Do I need a business license for my short term rental (STR)? Yes, all STRs are required to have a business license. Tourism Development Fees (TDF) will be applicable and 3% of gross proceeds from sales is expected to be remitted monthly on the 20th day. After obtaining your business license, a permit from Columbia Police Dept., Code Enforcement division is required for prior to operation. For STR information >>> LINK HERE.
19. What if my FEIN changes for my business? You will need to complete a new business license which you may apply for via our Self-Service Portal below.
20. Do I need to submit/attach any additional documentation with my business license renewal? If you have a mobile food service business, YES, you would need to submit a new food service questionnaire found on our main landing page. If you have a home occupation, YES, you would need to submit a new home occupation form found on our main landing page. Why? If anything changes with your business we need to ensure we have that information on hand to make any adjustments needed to your account to ensure compliance.
21. Can I change my address or request a change to my license on the new self-service portal? YES, you can conveniently make these updates virtually now.
22. What is the difference between the Statewide Renewal Portal and the Self-Service Portal? The Statewide Renewal Portal is an amazing tool if you conduct business in not only the City of Columbia, but also other jurisdictions in the State. The Self-Service Portal is fast and convenient to manage your business license account with the City of Columbia only. You can make updates, report and pay Hospitality or Tourism Development, and more on our new Self-Service Portal.
23. If I have a remittance account (HTAX or TDF) and want to use the online portal, will it be linked to my business license account? No, you will have to link them to manage the accounts under the same login. You can do so by accessing your business license account using the account number and web pin, you will have the ability to link from there.
24. Can I remit my HTAX quarterly instead of monthly? Depends, Per State law “…The tax provided for in this article must be remitted to the local governing body on a monthly basis when the estimated amount of average tax is more than $50.00 a month, on a quarterly basis when the estimated amount of average tax is $25.00 a month, and on an annual basis when the estimated amount of average tax is less than $25.00 a month” (SC Section 6-1-570)
Common Renewal Questions
- Where do I find my account number and PIN? This is on your renewal in the top right-corner (emailed or printed, same location)
- If I do not have my PIN where can I go to request it? When you access the Portal link below, select”Go to Business License Portal”, “Renew Business Online”, “Click here to have the PIN emailed to the primary contact’s email on file”
- I never received my paper renewal? You may have checked paperless on our portal thereby those renewals were emailed, check your spam folder
- My account number is not working? Account numbers and business license numbers are not the same. Also, a zero in front of the account number may be being omitted when you type it in
- When do penalties start? May 1st, 2026
- What kinds of communications were sent about renewals? Press releases since Dec. 2025, Emails, Website notice, Expiration date on the business license, Newspaper ad, Mailed renewals