When do I need a Business License from the Town of Lexington?
If you are operating any type of business inside the town limits of Lexington or performing work or services inside the town limits, then a business license is required prior to operation. 

What if I do not obtain a Business License?
Unfortunately, there have been people who do not obtain a business license. Anyone found operating a business in the town limits of Lexington without a business license is subject to fine of up to $500.00 plus court costs and/or 30 days imprisonment. Each day of operation without a business license is considered a separate offense. Violators are prosecuted in municipal court before a municipal judge.

How long is my Business License in effect once I obtain it?
Town of Lexington business licenses are issued on a calendar year basis (January 1-December 31) and are renewable each year by April 15th without penalty. An exception applies to a business license issued to an out-of-town contractor. Out of contractors must obtain a separate business license for each job in the town limits. The license for each job will be effective for the duration of the job listed on the license.

How do I obtain a peddler's license?
All new businesses (including peddlers) must start the licensing process with the Building and Zoning Department located on the 2 nd Floor of Town Hall (Phone # 803-356-5938).

Does this license allow me to conduct my business all over the state of South Carolina?
No. The business license you obtain from the Town of Lexington gives you permission to operate in the Lexington town limits only. You may be required to obtain business licenses from other municipalities as well.

Do you issue Business Licenses for Lexington County as well as the Town of Lexington
We issue licenses only for the Town of Lexington . You should contact Lexington County directly at 803-785-7998 to learn more about operating your business in the County.

How much does the Business License cost?
The business license fee is based on the gross income of the business as well as the class rating of the business. The class rating is determined by the Standard Industrial Classification (SIC) of the business. We determine the proper SIC code based on the information provided to our Building and Zoning Department regarding the nature of the business. The first time a license is obtained, we ask for an estimate of the gross income from the date the business is anticipated to open through December 31 of that calendar year. The base fee and fee per thousand dollars of gross income are then computed based on the fees for the applicable SIC code.

May I operate two types of businesses under one license?
You may operate two businesses under one license as long as both businesses are located at the same address and have the same federal id number. Please keep in mind that if the two business types are in different rate classes, then the higher rate will generally apply. You would need to determine whether it would be to your advantage to keep the business separate or combined.  The Business License Department can assist you with this determination.

Can other people operate under my Business License?
Only those individuals you employ who receive a W-2 from you or your company can operate under your license.  Anyone else that you hire, such as a janitorial firm, pest control, landscaper, etc., must have their own Town Business License.  This would also apply to any company or individual that operates within your location that receives a Form 1099 from you. Remember, if person is not on your actual payroll subject to withholding of all state and federal taxes, they most likely need their own license.  Also, for your protection you should make sure anyone you hire or work with is properly licensed and insured.  The Town of Lexington Business License Office will be happy to verify any licenses for you or help you with any questions you may have.

What do I need to do if I am closing my business?
Notify the business license office in writing (email is accepted) of the effective date of closing any your license will be terminated and you will no longer receive correspondence from the business license office.

How do I transfer my business license if I am selling my business?
Business licenses are not transferable. A transfer of controlling interest will be considered a termination of the old business and the new business would need to obtain a new business license.

I have filed for an extension on my income taxes. Will the due date for my business license be extended?
No. You will need to compute your gross income as accurately as possible to complete your renewal and pay the business license fee by April 15 th to avoid penalties and/or fines. Once you have your taxes completed, you will need to amend your business license application to show your actual gross income. If there is an additional amount due, you may then pay it with any penalty due. If you have overpaid your license fee, a refund will be issued.