Town of Lexington Business License (Lexington County Has None)

If you searched for a lexington business license, the answer depends on one question: is your business address inside the Town of Lexington, or in unincorporated Lexington County? Many people search for a “city of lexington business license,” but the municipality is the Town of Lexington, and it runs its own Office of Business Licensing at 111 Maiden Ln. Lexington County does not issue a business license. Outside town limits, the county's main business-related requirement for most small operators is a home occupation zoning permit, which falls under lexington county zoning rules rather than licensing.

This guide covers the Town of Lexington license step by step, the zoning and state filings that usually come first, and what to do if your address is in the county. Use it as a checklist, then confirm each figure with the agency named.

Informational content, not legal or tax advice. This article describes South Carolina and Town of Lexington requirements as currently published. Rates, fees, and deadlines change. Confirm every figure with the agency named before you pay or file. For structuring, tax, or contract questions, talk with a licensed South Carolina attorney or CPA.

How South Carolina Licensing Works Before You Start

South Carolina has no statewide general business license, so local governments fill that role. Most cities levy a local business license tax, and only nine counties do: Beaufort, Charleston, Dorchester, Horry, Jasper, Marion, Orangeburg, Richland, and Sumter. Lexington County is not on that list. Its business-related requirement is zoning, not a license.

Secretary of State registration is not a business license either. It creates your legal entity if you choose one. The local office then licenses the business to operate at a specific location. Keep those two steps separate, because people often pay the state filing and assume they are finished.

What You Need Before You Apply

• The exact street address of the business location, and confirmation of whether it sits inside Town of Lexington limits
• Your chosen legal structure: sole proprietorship, general partnership, LLC, or corporation
• If you formed an LLC or corporation, a filed copy of your formation document from the Secretary of State
• A federal Employer Identification Number (EIN) from the IRS, which is generally required for entities with employees or more than one owner
• An estimate of your annual gross receipts, needed to work out the Class 1 rate; confirm with the town which figure its worksheet uses
• Zoning review or approval for the address and the activity
• A South Carolina Retail License from the SCDOR if you sell tangible goods (one-time $50 fee per location)

Step-by-Step: Getting the Town of Lexington Business License

1. Confirm whether your address is inside town limits. Call or visit the Town Office of Business Licensing at 111 Maiden Ln before you sign a lease. A Lexington mailing address does not prove you are inside the town. Many addresses with a Lexington, SC mailing address sit in unincorporated Lexington County, and that changes which office licenses you. This single check prevents the most expensive mistake in this process.
2. Choose your structure and file with the Secretary of State if required. Sole proprietors and general partnerships file nothing with the Secretary of State. An LLC files Articles of Organization under S.C. Code Section 33-44-203 for a $110 filing fee through Business Entities Online. Online filings are returned within 24 to 48 business hours. Mailed and in-person filings take longer, and the Secretary of State does not publish a mail turnaround. Your LLC name must contain “limited liability company,” “limited company,” or an accepted abbreviation such as LLC, L.L.C., LC, or L.C. Your formation document must also name a registered agent with a South Carolina street address. If you need to hold a name while you prepare, a name reservation costs $25 and lasts 120 days, nonrenewable. A corporation files Articles of Incorporation for the $110 filing fee together with Form CL-1, which carries a one-time $25 initial License Fee due within 60 days of doing business or using capital in South Carolina.
3. Get your EIN and state tax account. Apply for your EIN with the IRS. Then register through the SCDOR Business Tax Application on MyDORWAY, which is also where a Retail License is requested. If you operate under a trade name, list it on both the IRS and SCDOR applications. South Carolina has no state DBA filing, so the trade name is recorded locally.
4. Clear zoning first, and budget for zoning fees. Expect zoning fees to be collected before the license. In some cases you will also see impact or capital fees. Amounts vary with the project and use, so ask the office for the current fee schedule and get your total in writing before you pay. Zoning is the step online checklists most often leave for last, and it can delay your opening date if you do.
5. Calculate your license tax by class. For the 2026-27 license year, a Class 1 business pays $20 on the first $2,000, plus $1.00 per $1,000. A non-resident business pays $40 plus $2.00 per $1,000. Confirm with the town which class and rate apply to your activity, because the class sets your number. Run the math on the town's worksheet rather than a rough estimate, and keep records so your figure can be checked.
6. Add hospitality and accommodations taxes if they apply. Since January 1, 2025, the town levies a 2% hospitality tax and a 3% accommodations tax. These are separate from the license tax and apply only to qualifying businesses, such as those serving prepared meals and beverages or providing lodging. Ask the office whether your activity is covered and how collection and remittance work.
7. Apply at the Town Office of Business Licensing. Bring your formation document, EIN confirmation, zoning approval or zoning fee receipt, your gross receipts estimate, and payment. Ask whether the 2026-27 application can be started online, and whether the license must be displayed at the location. Ask for the license in writing before you open.
8. Add the sales tax step if you sell taxable goods. Sales tax in the town totals 7%, made up of the 6% state rate plus the local portion. The school district tax portion was extended effective March 1, 2026. Confirm the current rate with the South Carolina Department of Revenue before you set prices or configure a point-of-sale system, and make sure your Retail License is in place first.
9. Check industry permits that sit outside the town license. Retail food permits come from the South Carolina Department of Agriculture, not DHEC. DHEC was split in 2024, so older guides may send you to the wrong agency. Commercial contractor licenses are required above $10,000, and residential specialty registration above $500. Check with the Department of Labor, Licensing and Regulation for the current process and forms.
10. Calendar your renewal. Local business license taxes in South Carolina generally run on a May 1 to April 30 license year, due April 30. Renewals are handled at localblrenewal.com for many localities. Confirm the town's 2026-27 due date and renewal portal in writing. An LLC not taxed as a corporation files no state annual report, so the town renewal is the deadline you need to track.

Lexington County: No License, but a Home Occupation Permit May Apply

If your address is in unincorporated Lexington County, you will not get a county business license. If anyone asks you for one, confirm the request before you pay. Ask instead about lexington county zoning. If you run the business from a home, you may need a home occupation zoning permit. These rules typically address what can happen on the property, such as customers, signage, parking, and employees, so read the county's current rules before you assume you qualify.

A home occupation zoning permit is valid for the life of the activity, so it does not renew each year the way a town license does. Revisit the permit if you change the activity or move the business, because the approval covers the activity you originally described. Confirm the application and any fees with the Lexington County zoning office, since they are not listed in this guide.

Tips to Keep the Process Clean

• Verify the address before you sign a lease, not after you open.
• Use the exact legal name from your Secretary of State filing on every application, bank account, and EIN form.
• Ask for your zoning fee total in writing so you know the full upfront cost.
• Keep one folder with your formation document, EIN letter, zoning receipt, town license, and Retail License.
• Set a renewal reminder well ahead of April 30 so payment is not rushed.

Common Mistakes to Avoid

• Assuming a Lexington address means town limits. It often does not, and the wrong office cannot license you.
• Treating the Secretary of State filing as your business license. It forms the entity. It does not authorize operations in the town.
• Skipping zoning until the end. Zoning fees come first and can delay your opening.
• Guessing your class. The class sets your rate, so a wrong guess produces a wrong payment.
• Forgetting the 2% and 3% taxes if your business sells prepared food, drink, or lodging.
• Using DHEC for retail food permits. The South Carolina Department of Agriculture issues them.
• Filing an annual report you do not owe. An LLC not taxed as a corporation has no state annual report. Confirm your tax treatment with a CPA.

What Results to Expect

Following these steps in order may leave you with a formed entity, an EIN, zoning approval, and a Town of Lexington license that matches your activity. For many applicants, the state filing is the quickest part. Online Secretary of State filings are generally returned within 24 to 48 business hours. The town timeline depends on zoning review and your class, and no verified turnaround for the town is published here, so ask the office when you apply. If your address turns out to be in the county, you may need only a home occupation zoning permit and no county license at all.

Official Resources

Agency or resource	Use it for	Link
South Carolina Secretary of State, Business Entities Online	Entity formation, name checks, name reservation	sos.sc.gov
South Carolina Department of Revenue (SCDOR)	Sales tax, Retail License, Business Tax Application	dor.sc.gov
South Carolina Small Business Development Centers	Planning and business advising	scsbdc.com
U.S. Small Business Administration, South Carolina district	Federal small business resources in South Carolina	sba.gov
Local business license renewals	Renewing local licenses for many South Carolina localities	localblrenewal.com
Town Office of Business Licensing, Town of Lexington	Town license, class, hospitality and accommodations taxes, zoning fees	111 Maiden Ln, Lexington, SC (confirm the current contact details with the office)

Complex structures, multiple locations, or taxable sales may call for a CPA or attorney. Before you apply, confirm the current rate, class, and fee schedule with the Town Office of Business Licensing, and confirm any state requirement with the agency named in this guide.