Business License

Please call 803-605-8777 if you need assistance. 

The Town of Little Mountain complies with the SC Business License Tax Standardization Act in which all businesses are classified by the North American Industry Classification System (NAICS).

Every person engaged or intending to engage in any calling, business, occupation, or profession, in whole or in part, within the limits of the Town of Little Mountain, South Carolina, is required to obtain a business license. This includes those businesses/contractors located outside the Town of Little Mountain that conduct business within the municipal limits. These businesses/contractors, having no fixed principal place of business within the municipality, are nonresidents. All rates for nonresidents are doubled.

If you are a new applicant … with no gross receipts to report, you will make a payment based on the NAICS (North American Industry Classification System- APPENDIX B) and base rate schedule. (APPENDIX A) See the business license ordinance on the Ordinance Viewer on this website.

If you renew a license … and are located within the Town of Little Mountain, you must report gross receipts for the previous calendar year including amounts collected outside of the town unless there is a license fee paid to another municipality.

If you renew a license … and are located outside of the Town of Little Mountain, you must report gross receipts collected within the municipality and as noted above these rates are double for non-residents.

The business license year runs from May 1- April 30 annually.  All 2026 renewals are due and payable by May 1. Late penalties for payments after May 1 are as follows: After May 1 – 5%, after June 1 – 10%, after July 1 – 15%. See ordinance for information on additional penalties after sixty (60) days.

Resident businesses can be featured on the business directory board.  There is a sixty dollar ($60) annual fee that is due with the renewal of your business license.