Business License, Planning & Zoning

Business License

Every person engaged or intending to engage in any calling, business, occupation or profession, in whole or in part of, within the limits of the Town of Irmo, South Carolina, is required to pay an annual license tax for the privilege of doing business and obtain a business license. This includes those businesses located outside the Town of Irmo who conduct business within the municipal limits of Irmo. Before conducting business in the Town of Irmo, feel free to contact our Business License Clerk with any questions or assistance with obtaining a business license. For more information, you may access the Irmo Business License Ordinance.

If you are a new business in the Town of Irmo, or have a change in ownership, you will first need to submit a Zoning Permit Application. Once the Zoning Permit is approved, the next step will be a Fire/Safety Inspection conducted by the Irmo Fire Marshal. Upon approval from the Fire Marshal, a Business License can be obtained.

The Town of Irmo uses the North American Industry Classification System (NAICS) to classify business establishments based on the type of work being performed by that business. The six-digit (NAICS) code used on the application should match the NAICS code on your Federal Tax Return if you are a Resident Business.

Businesses located within the municipal limits of Irmo may be required to submit IRS tax documents each year showing gross receipts for the calculation of their business license.

All licensed contractors must purchase a vehicle decal for each service vehicle at the job site. The cost is $3.00 per vehicle decal.

Renewals are due no later than April 15 in order to avoid penalty.  After April 15, a 5% penalty per month will be assessed.

Licensing Resources


Business License Ordinance

North American Industry Classification System (NAICS)

Business License Rates Schedule

Business License Instructions

Local Hospitality Tax

The Town adopted a Local Hospitality Tax Ordinance on December 15, 2020. This Ordinance established a two percent (2%) for Lexington County Businesses and a one percent (1%) for Richland County . The taxes are imposed on gross proceeds and for any business that prepares food and/or beverages. The ordinance states that all affected businesses shall be responsible for collecting local hospitality taxes beginning June 1, 2021. Payments will be made monthly beginning July 1, 2021 to the Town of Irmo.  The payments can be mailed or dropped off at 7300 Woodrow Street. Please click on Town of Irmo Local Hospitality Tax Guide. This guide provides helpful information about the local hospitality tax and includes forms that you will need to submit your taxes each month.

Town of Irmo Local Hospitality Tax Guide
Monthly Hospitality Tax Reporting Form Lexington County
Monthly Hospitality Tax Reporting Form Richland County


The Town works to administer Town Planning and Development through the adoption of a comprehensive plan, zoning ordinance, and land development regulations which provide for harmonious, orderly and progressive growth, informed decisions on land use decisions, and help prepare for future development and maintain and enhance the current quality of life that makes Irmo such a distinct and desirable community in which to live. We pride ourselves in partnering with the people and businesses who invest in our community.


The ultimate goal of the Comprehensive Plan is to establish a set of guidelines and procedures that will serve as a tool for making informed decisions about land development, economic growth, infrastructure improvements, housing and transportation needs, and protecting natural and cultural resources.  State Law requires that the plan be re-evaluated every five years to reflect changes in growth or direction of development and the Irmo Planning Commission must prepare and recommend a new plan every 10 years.

Irmo Comprehensive Plan


The Zoning Department ensures compliance to the Town of Irmo Zoning Ordinance. The Zoning Clerk reviews zoning request and schedules public hearings, permits signs, reviews plans to ensure compliance to zoning land use regulations, and enforces all provisions in the Zoning Ordinance.

Zoning/Amendment Request

Irmo Zoning Ordinance

Zoning and Land Development Regulations

Irmo Zoning Map


  • ALTER STRUCTURE (including decks, patios, sunrooms, driveways, etc.)
  • ACCESSORY BUILDING (including garages, carports, storage sheds, domestic kennels, satellite dishes, supported TV antennas)
  • RECREATIONAL USES (including swimming pools & tennis courts)
  • LAND DEVELOPMENT (including landscaping & tree preservation)
  • HOOD REPLACEMENT – call Irmo Fire Marshal @ 803-798-4979

(in addition to Irmo Zoning Permit)

  • CC&I SERVICES LLC  ISSUES BUILDING PERMITS, INSPECTIONS AND CERTIFICATE OF OCCUPANCY for ALL properties (located inside the town limits of Irmo regardless of what county the property resides in)
  • If you have any questions please click on CC&I SERVICES LLC  or call  864-586-6111

Zoning Resources

Annexation Application – Lexington County

Annexation Application – Richland County

Variance Application

Sign Application

Zoning Permit Application

Zoning Application

Zoning Permit Requirements

Building Permits & Inspections (CC&I SERVICES, LLC)

Special Exception Application

Zoning Administrator’s Appeal Application

Plat Subdivision Application

Change of Use Application

Rental Property Registration

The Irmo Town Ordinance listed below outlines the rental property requirements. Landlords/Owners are required to register each residential rental property and pay a $250 registration fee for each property per year. Mail payments to: Town of Irmo, P.O. Box 406, Irmo, SC 29063. Any payments received after April 15th will be assessed a late penalty of $500. If you no longer own this property please submit proof that it has been sold.

Rental Property Registration Ordinance