Bookkeeping Permit Requirements in Charleston, SC

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. South Carolina Business Entity Registration

   Bookkeeping and accounting businesses in South Carolina register with the SC Secretary of State only if structured as an LLC, corporation, limited partnership or limited liability partnership; the Secretary of State's office states that sole proprietorships and general partnerships do not file with it. South Carolina does not register DBAs at all — SC Business One Stop directs businesses to their municipality or county, where a trade name is normally recorded on the local business license rather than filed as a separate registration. An LLC is commonly chosen for liability protection.

   Official government source

   $110 to file LLC articles of organization with the Secretary of State (S.C. Code Section 33-44-1204); an LLC name reservation is $25 if you want one. There is no state DBA filing fee because South Carolina does not register DBAs.·Not published by the Secretary of State. Filing online through the state's business filings system is faster than paper — confirm current processing time when you file.

   $110 to file LLC articles of organization with the Secretary of State (S.C. Code Section 33-44-1204); an LLC name reservation is $25 if you want one. There is no state DBA filing fee because South Carolina does not register DBAs.

   Not published by the Secretary of State. Filing online through the state's business filings system is faster than paper — confirm current processing time when you file.

2. South Carolina Retail License / Sales Tax Registration (if applicable)

   Bookkeeping and accounting are not among the services South Carolina taxes: S.C. Code Section 12-36-910(B) enumerates the taxable services (laundering, dry cleaning, dyeing and pressing; electricity; communications; prepaid wireless) and professional bookkeeping is not one of them. You need a Retail License only if you also sell tangible personal property — printed materials, software on physical media, or other goods. Registering a business tax account on MyDORWAY itself is free.

   Official government source

   $50 one-time retail licence tax per permanent business location if a Retail License is required (S.C. Code Section 12-36-510(A)(1)); the licence does not have to be renewed while the same taxpayer keeps operating at the same location. The statewide sales and use tax rate is 6%, and counties may add 1% local sales tax where voters have approved it.·Not published by SCDOR. Applying through MyDORWAY is the fastest route — confirm current issuance time when you apply ([email protected], 1-844-898-8542).

   $50 one-time retail licence tax per permanent business location if a Retail License is required (S.C. Code Section 12-36-510(A)(1)); the licence does not have to be renewed while the same taxpayer keeps operating at the same location. The statewide sales and use tax rate is 6%, and counties may add 1% local sales tax where voters have approved it.

   Not published by SCDOR. Applying through MyDORWAY is the fastest route — confirm current issuance time when you apply ([email protected], 1-844-898-8542).

1. City of Charleston General Business License

   All businesses operating or generating income within the City of Charleston must obtain an annual Business License from the Revenue Collections Division. For a bookkeeping or accounting service this is a straightforward administrative registration; it must be renewed annually.

   Official government source

   Based on gross income and the NAICS rate class, per the SC Business License Tax Standardization Act (SC Code 6-1-400 et seq.) — no flat fee; use the city's business license calculator·Licenses expire April 30 annually; the city publishes no standard processing time (fire inspection scheduling alone can take up to 3 business days)

   Based on gross income and the NAICS rate class, per the SC Business License Tax Standardization Act (SC Code 6-1-400 et seq.) — no flat fee; use the city's business license calculator

   Licenses expire April 30 annually; the city publishes no standard processing time (fire inspection scheduling alone can take up to 3 business days)

2. Charleston Home Occupation Application & Business License (if home-based)

   Bookkeeping businesses run from a residence in Charleston must submit a Home Occupation Application together with a Business License application to the city's Revenue Collections Division, under Zoning Ordinance §54-211 — not to a planning department. The activity must be incidental and subordinate to the residential use and must not constitute a nuisance or adversely affect adjoining properties; approval is valid only at that location and can be revoked. An online bookkeeping practice typically qualifies without difficulty.

   Official government source

   No separate home-occupation fee is published; the accompanying business license fee is based on gross income and NAICS rate class (SC Code 6-1-400 et seq.)·Licenses expire April 30 annually; the city publishes no standard processing time (fire inspection scheduling alone can take up to 3 business days)

   No separate home-occupation fee is published; the accompanying business license fee is based on gross income and NAICS rate class (SC Code 6-1-400 et seq.)

   Licenses expire April 30 annually; the city publishes no standard processing time (fire inspection scheduling alone can take up to 3 business days)

Official Sources

• Charleston Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application

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