Tutoring Business 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.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. South Carolina Department of Revenue — Retail License

   Every person who engages in business in South Carolina as a retailer must obtain a Retail License from the SC Department of Revenue before making any retail sales subject to sales and use tax, including internet sales and infrequent sales. A separate licence is required for each retail outlet. The licence does not have to be renewed while the same taxpayer keeps operating at the same location, but a new application is required after a change of ownership or after 24 months with no sales.

   Official government source

   $50 per location, non-refundable, and it is a one-time fee rather than an annual charge (S.C. Code Section 12-36-510(A)(1)). The statewide sales and use tax rate is 6%; SCDOR states counties may impose an additional 1% local sales tax where voters approve it, and the applicable local rates are published in forms ST-500 and ST-575.·Not published by SCDOR. Applying through MyDORWAY is the fastest route — confirm current issuance time when you apply.

   $50 per location, non-refundable, and it is a one-time fee rather than an annual charge (S.C. Code Section 12-36-510(A)(1)). The statewide sales and use tax rate is 6%; SCDOR states counties may impose an additional 1% local sales tax where voters approve it, and the applicable local rates are published in forms ST-500 and ST-575.

   Not published by SCDOR. Applying through MyDORWAY is the fastest route — confirm current issuance time when you apply.

1. City of Charleston Revenue Collections Division — Business License

   Charleston requires an annual Business License for any business operating or generating income within city limits. It is issued by the Revenue Collections Division, must be renewed annually, and must be displayed at your place of business. Annual fees are based on the business's gross income and the rate class assigned to its NAICS code.

   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. Trade Name (DBA) — no South Carolina state registration

   South Carolina has no state DBA/fictitious-name filing system — SC Business One Stop states "The state of South Carolina does not register DBAs" — and the Secretary of State does not register trade names for sole proprietors. There is also no SC "County Clerk" office (counties have a Clerk of Court and a Register of Deeds). Record your trade name on your City of Charleston Business License application; banks typically accept that license as proof of the trade name. A local jurisdiction may have its own requirement, so check with Charleston County.

   Official government source

   $0 at the state level — SC Business One Stop states "The state of South Carolina does not register DBAs"; the trade name is recorded on your local business license application. A local jurisdiction may charge its own fee if it requires registration.·No state filing step; the trade name is recorded when your local business license is issued — check your county/municipality for any local requirement

   $0 at the state level — SC Business One Stop states "The state of South Carolina does not register DBAs"; the trade name is recorded on your local business license application. A local jurisdiction may charge its own fee if it requires registration.

   No state filing step; the trade name is recorded when your local business license is issued — check your county/municipality for any local requirement

Official Sources

• City of Charleston Revenue Collections Division
• South Carolina Department of Revenue — Retail License

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