Lancaster County, South Carolina

Lancaster websites for Lancaster County pros

Lancaster's 2026-2027 Class 1 license started at $40, and businesses outside the city paid double.

Rates by class

Lancaster, the Lancaster County seat, sits in the Charlotte metro area. If your company works in the city or keeps an office here, it owes Lancaster's business license tax and needs a license. The Business License Department is at 216 S. Catawba Street, (803) 289-1462.

Your bill comes from two things: the rate class tied to your NAICS code, and how much you grossed. Lancaster's lowest class opened at $40 covering the first $2,000 last license year, then charged $1.20 for every thousand beyond that until $1 million. Each class above it starts $5 higher, so Class 2 opened at $45 and Class 7 at $70. Companies headquartered beyond the city line owed double whatever the formula produced.

Your gross figure stays gross: Lancaster won't let you subtract what you spent on materials, payroll or overhead. Revenue you already reported to another town, county or state can come off, but only after city staff review it and sign off. The city's application adds that businesses inside city limits report all annual gross receipts, while those outside report only receipts earned inside the city, and every license is subject to audit.

Like every SC city under Act 176, Lancaster's license year starts May 1 and ends April 30, and current license holders can renew at the state's online center. Miss the April 30 deadline and the bill grows: 5% in May, another 5 points each month after, capping at half the tax by February. Brand-new businesses apply through the city instead, using its New Business License Pre-Approval Application. If the business will occupy a new or existing building, file the Zoning & Occupancy Permit application too; staff check the proposal against city codes, and Building, Planning and Zoning signs off on zoning. Payment is due when you submit, and cards are accepted in the office or by phone with a 3% fee.