Cuss words are words that have some sort of negative connotation in a particular setting or amongst a particular group.
They also generally have multiple definitions and uses as different parts of speech.
Or, simply, within a particular language?
Is 'cuss' a word used in all cultures? Or is this an AmericanCulturalAssumption? I would say maybe SwearWord? or maybe 'to curse' is close.
"Cuss" is an alteration of "curse". Maybe based upon US Southern pronunciation.
See: SevenWordsYouCantSayOnTelevision, FakeCussWordCategoryIdiom