Melissa Ward
Business License & Hospitality Manager
[ wardm@horrycounty.org ]
Horry County Hospitality Fee Department
PO Box 1275
Conway, SC 29528
Phone: 843.915.5220
FAX: 843.915.6220
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On October 15, 1996 Horry County Council passed Ordinance 105-96. Subsequent amendments to Ordinance 105-96 include: Ordinances 7-97; 76-97; 80-01; 111-01 and 50-04.
Ordinance 105-96 and amendments Documents
The Hospitality Fee department is responsible for collecting, depositing, and auditing all businesses affected by the Hospitality Fees for Horry County. Audits are performed to assure proper accounting and collection of fee revenues. Field audits are regularly performed to ensure compliance of existing and new businesses. The department provides the State with detailed accounting and monthly deposits in compliance with the Comprehensive State Road Plan (State Infrastructure Bank-SIB). The Hospitality Fee also provides funding for Public Safety areas, as well as funding to the Horry County Public Works Department for other local infrastructure needs.
The Hospitality Fee is a service charge imposed on sectors of the hospitality industry within the geographic confines of Horry County that:
A business is subject to the collection and remittance of the Horry County Hospitality Fee if it meets one or more of the conditions above.
The payment of the fee is the liability of the consumer of the services and due to the service provider upon delivery of the service.
The service provider remits fees collected to the Horry County Hospitality Fee Department.
The Hospitality Fee rate is determined with consideration to the location of the business. Businesses located
outside the city limits will calculate the fee at 2.5% of gross proceeds from the Sale of Food/Beverages, 3% of gross proceeds from Rental of Transient Accommodations and 2.5% of gross proceeds from Paid Admissions and/or Amusements. Businesses located
inside the city limits will calculate the fee at 1.5% of the gross proceeds from the Sale of Food/Beverages, Rental of Transient Accommodations and Paid Admissions and/or Amusements.
All businesses must register with the
S.C. Department of Revenue.
In addition, businesses located inside the city limits must register with their
local municipality.
Contact our office by telephone at (843) 915-5220 or personally visit our office at 211 Beaty Street, Conway, SC.
Answer a series of questions regarding the business. Depending on the type of business certain questions may not apply. Standard questions include:
When an account is established an information packet is mailed to the business or property owner. This packet explains when and how to report the fees collected.
Horry County Hospitality Fee
PO Box 1275
Conway, SC 29528
The due date is the 20th of the month following the reporting period. If the payment is postmarked after the 20th a 10% penalty will be added. An additional 10% penalty is added if payment is not postmarked by the last day of the month in which the payment is due. For questions regarding when to report or reporting due dates contact our office with your account number.
Any changes to the account information should be reported on the Business Change-Notification Form within five (5) days. The completed form can be mailed or faxed to the office. New business owners must establish a new account. Do not use the previous owner's reporting form.
To insure compliance with the Hospitality Fee Ordinance all businesses are subject to periodic on-site inspection and/or financial audit. In the event an inspection or audit reveals that inaccurate information has been filed, an assessment for the correct fee and applicable penalties may be issued to the business.
Each day of violation constitutes a separate offense. Upon conviction of a violation, the violator is guilty of a misdemeanor and subject to a fine or forfeiture not exceeding $500, or imprisonment not exceeding 30 days, or both.
Any person aggrieved by a decision and/or final assessment may appeal the decision by written request through the Board of Fee Appeals handled by the County Business License Department.
It is important to select the appropriate form to insure correct calculation of fees and timely payment. The city limits are the legal boundaries of a particular municipality. Only businesses within these boundaries are considered "inside city limits". Contact our office to determine if the business location is inside or outside city limits. Reporting forms must include the account number.