City of Greenville Business License: Rates, Resident Discount and Hospitality Tax

If you plan to run a business inside the City of Greenville, South Carolina, you will likely need a city business license. Many new owners miss this step because South Carolina does not issue a general statewide business license. Secretary of State registration does not count as a business license either. This guide covers the 2026-27 license year rates, the 2% resident discount, late penalties, the hospitality and accommodations taxes, and the zoning and mobile vendor checks that food truck operators need to make.

This article is informational content, not legal or tax advice. City rates, due dates and rules can change, so confirm every figure with the City before you pay. For complex situations, such as multiple locations, mixed residence and business ownership, or a planned sale, talk with a qualified attorney or CPA.

South Carolina Licensing Basics

Your city license is a local tax registration, so it sits on top of your state and federal setup. Most South Carolina cities levy a local business license tax. Only nine counties do so: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland and Sumter. Greenville is covered through the city, not the county.

Three state facts shape the rest of your setup:

• There is no state DBA filing. The Secretary of State does not register trade names. Record a DBA with the city on your business license, and list it as a trade name on your federal EIN application and your SCDOR Business Tax Application.
• LLCs file no annual report with the Secretary of State. A standard LLC is not taxed as a corporation and does not pay the corporate License Fee.
• Retail food permits come from the South Carolina Department of Agriculture, not DHEC, which was split in 2024. Food businesses should confirm permit requirements with the Department of Agriculture directly.

Materials and Information You Need Before You Apply

Gather these items before you open the online portal or visit the office. Missing information is the most common reason applications stall.

• The street address of the business location, confirmed as inside the city limits
• Your legal entity name and, if you formed an LLC or corporation, the Secretary of State filing details. An LLC Articles of Organization costs $110 to file, and a corporation files Articles of Incorporation for $110 along with Form CL-1 and a $25 initial License Fee.
• Your federal EIN
• An estimate of gross receipts for the most recent year, or a reasonable projection for a new business
• A plain description of your business activity, so the city can assign the correct business class
• Owner information, including whether you live inside the city limits, because residency changes the rate
• Your SCDOR Business Tax Application account and, if you sell tangible goods, a Retail License ($50, one time, per location, applied for through MyDORWAY)
• The zoning district of the parcel where you will operate, or the name of the parcel owner who can confirm permitted use
• A trade name, if you operate under one, plus the payment method the city accepts through its online system

Step by Step: Getting Your Greenville License

Step 1: Confirm you are inside the city limits

This step decides whether you need a city license at all. Businesses inside the City of Greenville must obtain a city license through the Business License and Revenue Center at 204 Halton Rd. If your business is in unincorporated Greenville County, the county does not require a business license. You only complete a free county registration. Check your address before you pay anything, because a business that sits just outside city limits may be paying for a license it does not need, or missing one it does.

Step 2: Form your entity and register it with the Secretary of State

If you plan to form an LLC or corporation, file through Business Entities Online at businessfilings.sc.gov. Online filings are returned within 24 to 48 business hours. The Secretary of State does not publish a separate expedited tier, so online filing is the fastest route. Search the entity name first, because the name must be distinguishable from other registered names. Sole proprietors and general partnerships do not file organizing documents with the Secretary of State.

Step 3: Get your federal EIN and state tax account

Apply for an EIN with the IRS and list any trade name on the application. If you will collect sales tax on tangible goods, complete the SCDOR Business Tax Application and request the Retail License. The SCDOR lists the state sales tax rate at 6%, and the Retail License carries a $50 one time, nonrefundable fee per location. Start at dor.sc.gov.

Step 4: Estimate your gross receipts and business class

The city bases your fee on gross receipts. Use your best figure from the last full year. For a new business, use a realistic projection and write down how you arrived at it. Describe your activity in plain words. The city uses that description to assign the business class, and the class determines the rate schedule. If you are unsure which class fits, ask the office before you submit, because a wrong class can mean an underpayment that returns later as a penalty.

Step 5: Apply online or in person

Use the City of Greenville online portal, which runs on ASP eGov, or visit the Business License and Revenue Center at 204 Halton Rd. Enter your information exactly as it appears on your Secretary of State and EIN records. Mismatched names are a common source of delays.

Step 6: Calculate and pay the fee

For the 2026-27 license year, the Class 1 rate is $42 on the first $2,000 of gross receipts, plus $1.62 for each $1,000 above that. The per thousand rate declines for gross receipts above $10 million. The rate schedule comes from Ordinance 2025-88. Older copies of the city code may show $40 plus $1.60. Use the 2026-27 figures, and ask the office if your printout disagrees.

Here is an illustration, not an official quote. A Greenville resident with $150,000 in gross receipts pays $42 for the first $2,000, plus 148 units of $1,000 at $1.62 each ($239.76), for a total of $281.76. A non-resident with the same receipts pays double, or $563.52, because the city doubles the fee for non-residents.

Step 7: Calendar the renewal and the discount window

Greenville's license is renewed each year. Residents who renew by March 31 receive a 2% discount. On the illustration above, that is about $5.64, assuming the discount applies to the full fee. Confirm that with the office. Late renewals carry a 10% per month penalty beginning May 1, capped at 50%. The cap is reached after five months of penalties. Put March 31 and May 1 on your calendar the day you get your license.

Hospitality Tax and Accommodations Tax

Greenville also levies a 2% hospitality tax and a 3% accommodations tax. The hospitality tax generally applies to prepared food and beverages sold within the city. The accommodations tax applies to lodging. The 3% accommodations rate is split into a 2.3% arena fee and a 0.7% portion. If you run a restaurant, caterer, food truck or lodging operation, plan on these taxes showing up in your pricing and your filings. Ask the Business License and Revenue Center whether you must register for hospitality or accommodations tax separately from the license, and how often you file.

Contractors Working Inside and Outside the City

Resident contractors working on jobs outside the city pay $0.25 per $1,000 on that work. This is separate from the standard Class 1 fee. South Carolina also sets state thresholds for contractor licensing. Commercial contractor licenses start above $10,000, and residential specialty registration starts above $500. Confirm those thresholds with the South Carolina Department of Labor, Licensing and Regulation before you bid a job.

Food Trucks, Mobile Vendors and Zoning

Food truck searches for Greenville usually raise two questions: where you can park, and whether the license covers mobile operations. The city has mobile vendor rules that govern where and how mobile vendors may operate. Read them before you sign a lease for a commissary or commit to a location. The license does not verify zoning. Confirm with the city's zoning office that your planned location, whether it is a private lot, a event site or a public space, allows your use.

Expect to hold several approvals at once: the city business license, the SCDOR Retail License if you sell tangible goods, and a retail food permit from the South Carolina Department of Agriculture. The Department of Agriculture permit is separate from DHEC, so do not call DHEC for food permit questions. For free help with planning and filings, contact the South Carolina Small Business Development Centers at scsbdc.com.

Tips That Save Time

• Verify your address before paying. City limits do not always match mailing addresses.
• Keep your gross receipts records by month. You will need them for the next renewal.
• Use the same legal name everywhere: Secretary of State, EIN, SCDOR and the city.
• Renew early to capture the 2% resident discount, but only if you are certain the discount applies to your fee.
• Ask for written confirmation of your business class and rate. A short email can prevent a dispute later.

Common Mistakes to Avoid

• Assuming a state license covers you. South Carolina has no general business license, so the city registration is still required inside city limits.
• Using the 2023 rate. Printed code copies can be out of date. Use the 2026-27 figures.
• Missing the March 31 discount window. A few weeks of planning can save 2%.
• Letting the renewal slip past April 30. Penalties begin May 1 and grow by 10% each month.
• Filing a DBA with the state. There is no state DBA filing. The city and the EIN application are where trade names are recorded.
• Assuming a county license exists. Greenville County outside the city has no business license. Only the free county registration applies.
• Parking a food truck before checking zoning and mobile vendor rules. A valid license does not authorize a location.

What Results to Expect

A complete, accurate application is more likely to move through the city process without delays. Following the steps above can help you avoid the late penalty, claim the resident discount if it applies to you, and keep your records ready for renewal. Results depend on your location, your business class and the details of your application, so treat this guide as a starting checklist rather than a guarantee of approval or a specific outcome.

Next Steps

Confirm your address, form your entity if needed, gather the materials listed above, and contact the Business License and Revenue Center at 204 Halton Rd before you apply if anything is unclear. For state filings, use the Secretary of State's business entities page. Because this article is informational and not legal or tax advice, have a qualified attorney or CPA review your structure, your hospitality tax obligations and any contractor work before you commit.