Coffee Shop / Cafe Permits & Licenses in Columbia, SC

Coffee shops typically do not need unless adding alcohol service. Local approvals also required.

Required for all LLCs to register with the state. Annual report also required separately.

All active LLCs must file; replaces traditional "general business license" at state level.

Required if using a trade name/DBA different from registered LLC name. Valid for 5 years.

Required for ALL businesses; fee based on gross receipts. Apply via MyDORWAY portal.

Required if selling retail items subject to 6% state sales tax (+ local). Renews automatically if active.

Plan review required pre-opening. Inspections mandatory. Fees effective as of latest schedule.

Not typical for small coffee shops unless multi-story or with specific equipment.

All coffee shops selling prepared food and beverages must collect and remit sales tax. South Carolina state sales tax rate is 6%. Local add-on taxes may increase total rate to 7–9%. Registration is mandatory via the South Carolina Business One Stop portal.

Required if the coffee shop has employees. Employers must withhold state income tax from employee wages. Registration is completed through the SC Business One Stop portal.

Employers must register and pay unemployment insurance tax (SUTA). Tax rate varies by experience rating, but new employers pay 2.7% on first $8,000 of employee wages annually.

LLCs taxed as corporations or electing C-corp status must file Form 1140. Most LLCs pass-through income to owners (disregarded entity or partnership), but franchise tax still applies annually. Franchise tax is $200 minimum for all entities doing business in SC regardless of income.

Most South Carolina municipalities require a local business license or privilege tax. For example, Columbia charges a 1% gross receipts tax; Greenville requires a $50 annual license. Verify with city/county clerk where the coffee shop operates.

The City of Columbia imposes a 1% gross receipts tax on all businesses. Other cities may have similar taxes. This is separate from state sales tax. Registration is handled through the city's finance department.

Required for LLCs with employees or those filing corporate tax returns. Single-member LLCs without employees may use SSN, but EIN is recommended for liability protection. Apply online via IRS.gov.

If the coffee shop serves alcohol (e.g., espresso cocktails), it must register with TTB and may be subject to federal excise taxes. Most coffee shops do not serve alcohol, so this is conditional.

Coffee shops serving beer or wine (e.g., evening service) must obtain a state alcohol license and register for alcohol excise tax. Monthly tax returns required. Local zoning and hours of sale may apply.

Required for all businesses operating within city limits; fee schedule updated FY2024

Fees vary by location and revenue; apply via online portal

Submit site plan review; commercial districts like C-1 allow food service

Includes plan review; electrical/plumbing sub-permits required

Max size 1.5 sq ft per linear foot of building frontage; LED restrictions apply

Includes initial inspection and plan review; apply via local DHEC office

NFPA 101 compliance; hood suppression system inspection required for cooking

Requires building, fire, zoning approvals

Reduces false alarm response; renewal required

Required before construction; specific to food safety codes

Mandatory for employers with four or more employees in South Carolina. Sole proprietors without employees are exempt. Coverage must be obtained through a licensed insurer or approved self-insurance program.

While not all single-member LLCs without employees need an EIN, most coffee shops will require one due to employment or banking requirements. Can be obtained online at no cost.

Single-member LLCs are disregarded entities for federal tax purposes and report income on Schedule C of Form 1040. Multi-member LLCs file Form 1065. Self-employment tax applies to net profits. Estimated quarterly tax payments may be required if tax liability exceeds $1,000.

Coffee shop employers must provide a workplace free from recognized hazards, post OSHA Form 300A (if required), train employees on hazards (e.g., slips, burns, chemical exposure), and maintain injury logs (Form 300) if over 10 employees or in certain industries). Most coffee shops under 10 employees are exempt from routine inspection but still must comply with safety standards.

Coffee shops are considered "places of public accommodation" under Title III of the ADA. Must ensure physical accessibility (entrances, counters, restrooms), accessible menus, and service policies that allow service animals. New construction or alterations must comply with ADA Standards for Accessible Design.

Coffee shops must comply with FDA Food Code guidelines for safe food handling, storage, labeling, and allergen disclosure. While FDA does not directly inspect restaurants, state health departments enforce FDA standards. Federal law requires ingredient and allergen disclosure upon request (Food Allergen Labeling and Consumer Protection Act). Bulk coffee sold for home use may have additional labeling rules.

Coffee shops must ensure advertising is truthful and not misleading (e.g., "organic," "locally sourced," "fair trade"). Use of third-party certifications must be substantiated. Menu labeling requirements under the Affordable Care Act apply only to chains with 20 or more locations; not applicable to most independent coffee shops.

Most coffee shops meet interstate commerce threshold. Must pay federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Tip credit allowed under FLSA if conditions are met (e.g., tip pool, tip notice provided).

Employers must complete Form I-9 to verify identity and work authorization for all employees. E-Verify is not required federally unless state mandates it (South Carolina does not require E-Verify for most employers).

Most small coffee shops do not meet the threshold. If threshold is met, must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons.

Small-scale roasting may be exempt, but local or state air agencies may impose additional rules. Federal New Source Performance Standards (NSPS) for stationary sources may apply. Contact South Carolina Department of Health and Environmental Control (SCDHEC) for state-level requirements.

Federal Basic Permit (Form 5630.5t) required under TTB regulations. Must also comply with South Carolina state alcohol laws (SLED and ABC). Not required for coffee shops serving only non-alcoholic beverages.

All LLCs registered in South Carolina must file an annual report by April 15 each year. The report confirms business information such as principal office address, registered agent, and management structure. Filing is free if submitted online by the deadline.

Not statutorily required by South Carolina, but strongly recommended and often required by landlords, municipalities, or lenders. Covers third-party injuries and property damage.

Required for any vehicle used for business purposes. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25).

Not mandated by South Carolina law, but essential for protection against claims of foodborne illness or injury from defective products. Often bundled with general liability.

Mandatory for any business with a retail alcohol license in South Carolina. Also requires compliance with Dram Shop laws. Coverage typically required at $1M per incident.

Required under S.C. Code § 61-4-40 for all businesses selling alcohol. Ensures payment of state excise taxes. Bond amount determined by DOR based on projected sales volume.

State-level business license renewal is administered through the SC Department of Revenue. While the state license is $50/year, local municipalities may impose additional licensing fees and deadlines. Coffee shops must verify renewal dates with their city or county clerk.

All food service establishments must obtain and renew a food service permit from DHEC or a certified local health department. Permits are issued after inspection and must be renewed annually. Inspections are unannounced and occur 1–2 times per year.

Coffee shops fall under 'Assembly' or 'Mercantile' occupancy classifications. The State Fire Marshal or local fire department conducts periodic inspections for compliance with fire codes, including exits, fire extinguishers, alarms, and sprinklers. A Certificate of Compliance is issued post-inspection.

An EIN is a one-time registration, but the business must use it annually for federal tax reporting. Employers must file Form 941 quarterly and Form 940 annually. Independent contractors paid $600+ require Form 1099-NEC.

Employers must register for a withholding tax account and file Form SC SD-100 quarterly. Employers must also file annual reconciliation Form SC SD-100A by January 31.

Coffee shops must collect and remit 7% state sales tax (plus local taxes where applicable). The sales tax license does not expire but requires ongoing compliance. Returns are filed via Form ST-3.

Employers must display the 'Job Safety and Health Protection' poster (OSHA Form 2206) in a conspicuous location accessible to employees. Available in English and Spanish from OSHA website.

Employers must post required notices including Workers' Compensation, Minimum Wage, and Equal Employment Opportunity. These are available from the SC LLR website. Failure to post may result in penalties during inspections.

At least one employee must hold a valid Food Protection Manager Certification (e.g., ServSafe, NSF). Certification must be renewed every 5 years via re-examination. Applies to most coffee shops that prepare food beyond simple brewing.

LLR or local building officials conduct inspections to ensure compliance with the South Carolina Building Code. Coffee shops must meet accessibility, egress, and structural requirements. No fixed renewal cycle, but inspections may occur after renovations or complaints.

Businesses must keep copies of tax returns, employment records, receipts, and sales records for a minimum of 3 years. Employment tax records should be kept for at least 4 years. Recommended to retain business records for 7 years for audit protection.

SC DOR requires businesses to retain tax records, including sales, use, and withholding tax documentation, for at least 4 years. Applies to all registered businesses regardless of employee status.

Employers with 4 or more employees must carry workers' compensation insurance. Sole proprietors may be exempt. Proof of insurance (Form WC-1) must be posted or available upon request.

Employers must file Form UI-2 quarterly and pay unemployment insurance tax on the first $8,000 of wages per employee. New employers start with a standard rate of 2.7%.