Per Ordinance 1994-8 (as amended by Ordinance 2021-29), any business operating within the City limits of Walhalla is required to purchase a business license. A business license is an excise tax levied on the privilege of doing business in the City, computed on gross income pursuant to state law without deductions.
Fees are based on the rate class associated with the North American Industry Classification System (NAICS). Contact our office at (864) 638-4343, ext. 3 for correct classification, or use the US Census NAICS lookup.
Who Needs a License
- Resident businesses (inside city limits): fee based on 100% of gross income at the location
- Non-resident businesses coming into the City to work: fee based on gross income generated within the City
- Contractors and subcontractors: each entity needs its own license; per-job licenses available
- Event vendors, bands, DJs, and food trucks at city events
Deadlines & Penalties
All City of Walhalla business licenses expire April 30th. A 5% penalty per month will be added if not paid by May 1st. Store-front businesses inside city limits must have an approved zoning permit and pass a fire inspection with the Fire Marshal prior to obtaining their business license.
Apply or Renew
Apply online through the secure multi-step application below, or in person at 105 West South Broad Street, Monday–Friday, 8:30 AM–5:00 PM. Please allow 7–10 business days to process. Renewals can also be completed through the statewide renewal portal. To renew, submit the application, a copy of your business tax return (or CPA/attorney letter) as proof of gross income, and payment.
Business License Application
New license, renewal, or closing a business? Complete the online application; it takes about 10 minutes and saves your progress as you go through each step.
Contractors & Subcontractors
Contractors and subcontractors are each subject to a license tax based on gross income received; a general contractor cannot deduct amounts paid to subcontractors. All 1099 contractors and suppliers delivering to a job site must obtain a City license for the job; W-2 employees are covered under the general contractor’s license. A completed subcontractor list must be submitted before a final inspection is scheduled; lists may be emailed to rhelms@rciscinc.com.
Confidentiality: it is the City’s policy to keep all financial information on all business licenses confidential.