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Hospitality Tax
The hospitality tax is a uniform tax of 2% on the gross proceeds derived from the sales of prepared meals, food, and beverages sold in or by establishments, or those licensed for on-premises consumption of alcoholic beverages, beer, or wine.

The tax imposed by the ordinance is collected when the patron tenders payment for his meal, food, or beverage and must be held in trust for the benefit of the city until the same is paid to the Director of Revenue Collections.

Every establishment subject to this ordinance must make a return to the Revenue Collections Division on forms provided by the office delineating gross proceeds of sales of prepared meals, food, and beverages for the previous month, and the amount of the tax due is remitted. Taxes and required reports must be remitted to the Revenue Collections Division by the 20th day of the month and must cover sales of the previous month. Any taxes not timely remitted will be subject to a penalty of 25%. Please see the hospitality tax ordinance for details.

Related Documents
Hospitality Tax Form
Hospitality Tax Ordinance
Joshua Richards
Director Revenue Collections

2 George Street
Ste. 1700
Charleston, SC 29401

Ph: 843-724-3711
Fx: 843-720-3954