Food Truck Permits & Licenses in Charleston, SC

Required for all LLCs. Renewal via Annual Report.

Required if the LLC has employees. Employers must withhold state income tax from employee wages. Registration is completed through the South Carolina Business One Stop portal.

All employers with employees in South Carolina must register with DEW and pay unemployment insurance (UI) tax. The first $7,000 in wages per employee per year is taxable. New employers pay a standard rate of 2.7% (as of 2024).

Required for all LLCs to maintain good standing.

Registration valid for 5 years; renew for $10.

Required for all businesses selling tangible goods at retail, including food trucks.

Free registration via MyDORWAY portal; required if selling taxable items.

Requires prior plan review and approval. Must comply with S.C. Regulation 61-25.

Submit detailed plans/construction drawings for DHEC approval prior to permit.

All food truck operators selling prepared food or beverages must collect and remit state sales tax. South Carolina state sales tax rate is 6%. Local add-on taxes may apply depending on county or municipality. Registration is done via the South Carolina Business One Stop portal.

Mandatory if the food truck holds a retail alcohol license (e.g., Type B license). Required by SCDOR as a condition of licensing. Typically requires $1 million in liquor liability coverage. Not applicable if no alcohol is sold.

Not legally required in South Carolina for food truck operations. This insurance covers claims of negligence or service errors, which are rare in food service. Strongly recommended only if offering catering or event-specific services with contracts.

Required by NFPA 96 and enforced by local fire marshals. Must include automatic fire suppression system over cooking equipment.

Required in addition to state-level permits. Must be renewed annually.

While single-member LLCs with no employees may technically operate without an EIN using the owner’s SSN, obtaining an EIN is strongly recommended for liability separation and banking purposes. All food trucks structured as LLCs should obtain an EIN.

Most food trucks will not owe federal excise taxes unless operating heavy vehicles over 55,000 lbs (unlikely) or selling regulated products like alcohol. Generator fuel use may trigger reporting in rare cases.

LLCs taxed as corporations (not default pass-through) must file Form SC1100 and pay corporate income tax (5% rate) and franchise tax ($150 minimum). Most LLCs are pass-through entities and do not pay corporate income tax, but must still file informational returns if applicable. Franchise tax applies to corporations and certain LLCs with corporate election.

Most cities and counties in South Carolina require a local business license or privilege tax for food trucks. Examples: Charleston ($150 annual license), Columbia (Business Tax Registration), Myrtle Beach (Business License). Fees and requirements vary. Check with local clerk of court or city office. Some jurisdictions require annual renewal.

Food trucks using fuel for propulsion or on-board equipment may be subject to state motor fuel excise tax. However, standard retail fuel purchases include this tax. Only businesses operating under fuel tax exemption or bulk fuel users may need to register and self-report. Most food trucks do not need to file separately unless using untaxed fuel (e.g., off-road diesel).

Some counties (e.g., Greenville, Richland, Horry) impose a local meals tax on prepared food sales. Rates vary (typically 1–3%). Registration is through the SC Department of Revenue. Food trucks must collect and remit if operating in such jurisdictions. See DOR's Meals Tax guide for current list of participating counties.

Required for all businesses; food trucks classified under retail/food service

Food trucks require additional mobile food vendor designation; see Code Sec. 6-51

Requires proof of state retail license and health permit; zoning restrictions apply (Code Chapter 6, Article VII)

Required for vehicles with open flame or suppression systems (IFC Chapter 50)

Food trucks may require additional review for mobile operations

Requires DHEC permit; restricted zones (Code Sec. 22-371 et seq.)

Complies with NFPA 58 for LP gas; annual if modified

Requires commissary agreement and DHEC approval (Code Part II, Chapter 11)

Food service classification applies

100-ft buffer from restaurants; temporary event permits available (Zoning Ordinance Sec. 17.4.6)

Common for Myrtle Beach area food trucks

Temporary banners often exempt (Code Appendix A, Zoning)

Per SC Fire Code adoption

Requires commissary agreement and menu submission; enforced statewide

Mandatory under S.C. Code Ann. § 42-1-10 if business has four or more employees (full-time or part-time). Sole proprietors without employees are exempt. Coverage must be verified through SC Workers’ Comp Commission.

Food trucks are considered "food facilities" under 21 U.S.C. § 350d and must register with the FDA. Registration must be renewed every two years during the period October 1–December 31 of even-numbered years. Failure to register may result in enforcement actions.

FDA requires biennial renewal of food facility registration. Failure to renew during the designated window may result in cancellation of registration, disrupting operations.

Employers with employees must provide a safe workplace, including hazard communication training, accessible safety data sheets (SDS), and reporting of work-related injuries. While mobile food operations are exempt from routine inspections unless a complaint is filed, all OSHA requirements still apply.

All U.S. employers must complete Form I-9 to verify identity and employment authorization. E-Verify is not federally required unless contracting with federal agencies or in certain states, but may be used voluntarily.

FLSA requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to most food service workers. Employers must maintain accurate time and payroll records for at least 3 years.

FTC enforces truth-in-advertising rules. Food trucks must ensure all claims (e.g., “organic,” “locally sourced,” “gluten-free”) are truthful, not misleading, and substantiated. Applies to menus, websites, and social media. Violations can lead to enforcement actions.

ADA requires food trucks to provide accessible service to people with disabilities. This may include verbal order taking, accessible payment methods, and clear approach paths. Full ADA compliance standards for temporary structures apply; permanent structural modifications are not typically required for mobile units.

While not directly mandated by state law, SCDHEC requires proof of liability insurance as a condition of issuing a Mobile Food Establishment Permit. Most counties and municipalities (e.g., Charleston, Columbia) require $1 million in general liability coverage.

Required under South Carolina Code § 38-77-140. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to food trucks and any business vehicles.

Not statutorily required by South Carolina, but strongly recommended due to risk of foodborne illness or contamination claims. Often bundled with general liability coverage. Enforced indirectly through event organizers, municipalities, or landlords requiring proof of coverage.

Some cities (e.g., Charleston, Columbia) require a surety bond (typically $5,000–$10,000) as part of the mobile food vendor licensing process to ensure compliance with health, safety, and operational rules. Not a statewide mandate but common locally.

Most cities and counties in South Carolina (e.g., Charleston, Columbia, Greenville) require an annual local business license. Renewal deadlines and fees vary. Example: City of Charleston requires annual renewal by January 31. Check with local clerk for exact requirements.

Sales tax license (ST-101) is issued once and does not require renewal. However, businesses must remain compliant with filing and remittance requirements. License remains active unless voluntarily canceled or revoked.

Food trucks must collect and remit sales tax. Filing frequency (monthly or quarterly) is determined by SCDOR based on sales volume. Returns and payments due by the 20th of the month following the reporting period.

Owners of LLCs taxed as pass-through entities must make estimated tax payments if they expect to owe $200 or more. Due quarterly on the 15th of the month following the quarter (except first payment April 15).

Self-employed individuals must make quarterly estimated federal tax payments if they expect to owe $1,000 or more. Due dates align with IRS Form 1040-ES.

All food trucks must obtain and renew a Mobile Food Establishment Permit from SCDHEC. Renewal is due annually. The permit number must be displayed visibly on the truck.

Mobile food units are subject to routine, unannounced health inspections by SCDHEC. Inspections evaluate food handling, storage, equipment sanitation, and employee hygiene. Results are publicly available online.

Most jurisdictions require an annual fire safety inspection for food trucks due to propane and cooking equipment. The inspection ensures compliance with NFPA 96 and local fire codes. Contact local fire marshal for scheduling.

Withholding tax account is established once. No annual renewal, but monthly or quarterly filings required if employees are paid. Employers must file Form WH-301 and remit taxes.

EIN is a one-time registration and does not expire. No renewal required.

Employers must file Form UI-3/40 and pay unemployment insurance tax quarterly. New employers typically pay 2.7%.

EPA regulates emissions from non-road diesel engines, including large generators. Most food trucks use smaller generators (<30 kW) and may be exempt. However, newer generators must meet Tier 4 emission standards. Operators should verify generator compliance with EPA Certification Requirements.

FCC regulates radio frequency emissions. Most consumer-grade Wi-Fi routers and mobile hotspots used in food trucks are pre-certified and compliant. No license is required for standard use. However, high-powered transmitters or commercial broadcasting require licensing.

Mobile food establishments must meet FSIS sanitation, labeling, and inspection requirements. Must have a HACCP plan and follow FSIS guidelines. State inspection may also apply.

FSIS must approve labels for meat/poultry products before sale. No pre-approval needed for non-meat foods.

Food trucks with speakers must have licenses to play music publicly. Many use pre-licensed services (e.g., Soundtrack Your Brand) to avoid direct licensing.

All LLCs in South Carolina must file an Annual Report by April 1 each year. The report is free and confirms basic business information. Failure to file may result in administrative dissolution.

South Carolina does not require an annual state business license renewal. The initial registration with SCDOR includes a one-time $28.50 fee. However, local jurisdictions may impose annual local business license renewals.

Many cities require the local business license to be visibly posted at the point of sale or service. Check local ordinances for specific posting rules.

The SCDHEC Mobile Food Establishment Permit must be clearly displayed inside the service window or on the exterior of the truck where it is visible to customers and inspectors.

Employers must display federal labor law posters (e.g., Minimum Wage, OSHA, EEO, FMLA) in a conspicuous location accessible to employees. State-specific posters may also be required. Available for free from DOL and SC Department of Labor.

Businesses must retain sales tax records (invoices, receipts, returns) for at least 3 years. Federal IRS also requires 3 years for income tax records. Recommended to keep 7 years for safety.

While South Carolina does not mandate statewide food handler certification renewal, some counties (e.g., Greenville, Richland) require recertification every 3–5 years. Training must be from an accredited provider.

Many cities require separate permits for each event. Contact the event organizer or local health department.