Columbia Business Filing Deadlines & Ongoing Requirements
What a business in Columbia keeps doing after it opens: recurring filings, renewals and the events that trigger new obligations. Change the business details to fit yours.
Where Columbia, SC filings and renewals are tracked
- Renew City of Columbia business license · City of Columbia Business Licenses Division (city)
- File Richland County business personal property return · Richland County Auditor (county)
- Annual reports: South Carolina Secretary of State
- Tax returns and payments: South Carolina Department of Revenue
- Unemployment insurance filings: South Carolina Department of Employment and Workforce
Renewals, filing triggers and recurring deadlines in Columbia
13 items in the example plan repeat on a schedule. Each one lists its authority and when it comes due.
Recurring filings and renewals
- File federal income tax return: Form 1040 with Schedule C · every year · April 15 · IRS
- Deposit federal payroll taxes · every month · 15th day of the following month · IRS
- File Form 941 (Employer's Quarterly Federal Tax Return) · every quarter · April 30, July 31, October 31, January 31 · IRS
- File Form 940 (Federal Unemployment Tax) · every year · January 31 · IRS
- Issue Forms W-2 and file W-3 · every year · January 31 · IRS / SSA
- Register for and file South Carolina entity-level taxes · every year · South Carolina Department of Revenue
- File sales tax returns and remit tax (South Carolina) · every month · Monthly, quarterly or annually as assigned by the state · South Carolina Department of Revenue
- File wage reports and pay unemployment insurance contributions (South Carolina) · every quarter · South Carolina Department of Employment and Workforce
- File the annual unclaimed property holder report (South Carolina) · every year · November 1 · South Carolina unclaimed property program
- Obtain food service establishment / health permit · every year · Richland County health department (South Carolina)
- Municipal or county business license — Columbia, Richland County, South Carolina · every year · City or county business license office: Columbia / Richland County
- Renew City of Columbia business license · every year · April 30 · City of Columbia Business Licenses Division
- File Richland County business personal property return · every year · April 30 · Richland County Auditor
Filings triggered by an event
- Complete Form I-9 for each new hire: applies when Business has employees
- Report new hires to the South Carolina new hire directory: applies when 3 employees in South Carolina
Federal
State
County
City
Common questions about Columbia
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Columbia:
- Contractor licensing: South Carolina Contractors' Licensing Board
- Real estate licensing: South Carolina Real Estate Commission
- Alcohol licensing: South Carolina Department of Revenue, Alcohol Beverage Licensing
- Child care licensing: South Carolina Department of Social Services
- Health facility licensing: South Carolina Department of Public Health
- Renew City of Columbia business license (City of Columbia Business Licenses Division, city)
- File Richland County business personal property return (Richland County Auditor, county)
In the example restaurant plan above, the licenses and permits are: South Carolina retail license (South Carolina); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; Municipal or county business license — Columbia, Richland County, South Carolina; Obtain certificate of occupancy for premises in Columbia; Renew City of Columbia business license. Change the industry in the form to see yours.
Sources: sos.sc.gov, dor.sc.gov, dew.sc.gov
In the example plan for Columbia, requirements come from four levels. South Carolina sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (12): Maintain a registered agent in South Carolina; Register for and file South Carolina entity-level taxes; South Carolina retail license (South Carolina); File sales tax returns and remit tax (South Carolina)…
- County (2): Obtain food service establishment / health permit; File Richland County business personal property return
- City (3): Municipal or county business license — Columbia, Richland County, South Carolina; Obtain certificate of occupancy for premises in Columbia; Renew City of Columbia business license
Sources: sos.sc.gov, dor.sc.gov
- Register for unemployment insurance with South Carolina Department of Employment and Workforce.
- Workers' compensation: South Carolina Workers' Compensation Commission. Required when: 4 employees (annual payroll of $3,000 or more)
- Register to withhold South Carolina income tax from wages.
- The example plan adds these employer steps: Report new hires to the South Carolina new hire directory; Display required federal labor law posters; Complete Form I-9 for each new hire; Display required South Carolina workplace notices.
Sources: dew.sc.gov, llr.sc.gov, dor.sc.gov