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 Finance Department
Contact Person:
Fred Liner (CFO)
linerf@horrycounty.org ]
Phone: (843) 915-5180
FAX: (843) 915-6181


Mailing address:
Horry County Finance Department
P0 Box 296
Conway, SC 29528-0296

Physical location:
Government & Justice Center
1301 Second Ave
Conway, SC 29526

Office: (843) 915-5180

Accounts Payable & Payroll: (843) 915-5181

Accounts Receivable & EMS Patient Billing: (843) 915-5182

Mailroom: (843) 915-5860

Fax: (843) 915-6180
Office Hours
8:00 am - 5:00 pm
Monday through Friday

» Accommodations Tax Procedures

» Comprehensive Annual Financial Report


Functions

  • The Finance Department is responsible for developing, maintaining, and administering all programs related to general accounting functions, invoice audit and certification of funds, cost accounting and payroll functions as well as preparation of the Comprehensive Annual Financial Report.


  • The Finance Department is responsible for formulating and analyzing the operations and capital budget of the County, including the review of allotments and the development of annual work programs. The office also performs research and analysis of the fiscal impact of management decisions and proposals.


  • The Finance Department is responsible for the identification, acquisition and management of federal, state and other grants that supplement existing County programs or assist in the funding of new ones.

Frequently Asked Questions

  • Does Horry County require a business license?

    Yes, please contact the Business License Department.

  • How often does Horry County process vendor payments?

    Vendor payments are processed each Thurday. For invoices to be included in the weekly processing, the Accounts Payable Department must receive the proper documentation by Wednesday.

  • What is the dollar value at which assets are required to be capitalized?

    Annually, during the budget process, the County reviews the asset capitalization floor to determine the most cost effective limit acceptable. Currently, assets with a purchase price or donated value of $5,000 or greater are capitalized. A comprehensive Fixed Asset Capitalization policy was implemented in 2000 as a component of the County's Finance Policy, ordinance 46-2000.

Accommodations Tax Procedures

  • The Accommodations Tax Fund is used to account for the revenues allocated to the fund by state law for the specific purpose of promoting tourism in Horry County and for other tourism related expenditures. Revenues are derived from a statewide two percent room tax, which is collected by the state and distributed to recipient counties, less the South Carolina Department of Revenue and Taxation administrative fee and funds withheld for other counties.

    Application Procedures  |  Application  |  Accommodations Tax Detail Form
    [adobe pdf format]

Common Terms

  • Encumbrance: The commitment of budgeted funds to purchase an item or service.


  • Fund: An accounting entity that has a set of self-balancing accounts that records all financial transactions for specific activities or government functions.


  • Fund Balance: The excess of assets over liabilities.


  • Millage: Rate used in calculating taxes based upon the value of property, expressed in mills per dollar of property value.


  • Supplemental: Non-profit organizations that request funds from the County to aid in their operations.

Interesting Facts

  • The imposition of the 2.5% Hospitality Fee is as follows: one half (1.5) percent of the Hospitality Fee is strictly for the Horry County RIDE Plan (Road Improvement Development Effort) in conjunction with the State program. The funds from the one (1%) percent shall be to offset the cost of providing public safety and public works services and infrastructure directly impacted by tourism.

 
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