Town of Pacolet Business License

Chapter 8 – BUSINESSES AND BUSINESS REGULATIONS
ARTICLE I. – IN GENERAL

*State Law Reference–Authority to establish business license tax based on gross receipts, S.C. Code 1976, § 5-7-30; the governing body may impose or increase business license tax, S.C. Code of Laws 1976, § 6-1-315.Secs. 8-1—8-18. – Reserved.
ARTICLE II. – BUSINESS LICENSING
Sec. 8-18. – License required.
Every person engaged or intending to engage in any calling, business, occupation, or profession listed in the rate classification index portion of this ordinance, in whole or in part, within the limits of the Town of Pacolet, South Carolina is required to pay an annual license fee for the privilege of doing business and obtain a business license as herein provided.

View Pacolet’s Municipal Code

You now have the option to renew your business license online

RENEW ONLINE

2022 Pacolet Business License Form

Business Licenses Form and Payments may be made to the Town of Pacolet and mailed to:

Contact the Pacolet Town Hall with questions regarding the new Business License or Business License Renewal.

Who needs a Business License?

Example 1:

If a business is physically located in the Town of Pacolet and does business in the City of Spartanburg, business licenses are required from both Pacolet and Spartanburg.  Home-based and online businesses are required to have business licenses.

Example 2:

If the business has a food truck or is a contractor based in the unincorporated area of Spartanburg County but conducts business in the Town of Pacolet, the business would need a Town of Pacolet business license.

Helpful Links

2022 Pacolet Business License Form

2021 Rate Schedule

NAICS Lookup

South Carolina Standardized Business License Application

Online Renewal FAQs

SC Business License Tax Standardization Act 176

SC Business License Tax Standardization Act Message for Businesses

For many years, businesses raised concerns with legislators about the inconsistencies and complicated processes found around the state among the local governments that collect business license taxes. Legislators came together with the business community and cities and towns to remedy these issues.

This process led to the General Assembly passing the SC Business License Tax Standardization Act, Act 176, in September 2020. Act 176 streamlines the business license process, creating the same process for taxing jurisdictions across the state.  As of January 1, 2022, all municipalities in South Carolina that levy a local business license tax must comply with the law.

Details of Act 176:

  • Standard due date:  April 30
  • Standard license year:  May 1 – April 30
  • Gross income is based on the prior calendar year or business fiscal year
  • Standard application as approved by SC Revenue and Fiscal Affairs Office
  • All businesses will be listed in the standard class schedule according to their North American Industry Classification System code, or NAICS code
  • Standard class schedule is adopted by the SC RFA
  • Creation of the Local Business License Renewal Center, an online payment portal where businesses can renew all their local licenses at one time

Act 176 mandates a standard license year for all business licenses in South Carolina: May 1 to April 30. For municipalities to transition from their existing license years, some will temporarily use a shortened license period and others will use a lengthened license period. A business license tax is based on a business’s gross income from the prior calendar year regardless of the due date or license period. Businesses will only pay once on their full calendar year’s gross income no matter the length of the transitional license year.