Hospitality Fee :: County Treasurer

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Contact Person:

Melissa Ward
Business License & Hospitality Manager
[ wardm@horrycounty.org ]

Mailing Address:

Horry County Hospitality Fee Department
PO Box 1275
Conway, SC 29528

Phone: 843.915.5220
FAX: 843.915.6220

Hours and Locations:

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Treasurer · Delinquent Tax · Installment Payments · Business License · Hospitality · Hours & Locations

Horry County Hospitality Fee:

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

Functions:

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.

What is the Hospitality Fee?

The Hospitality Fee is a service charge imposed on sectors of the hospitality industry within the geographic confines of Horry County that:

provide accommodations to transients
collect admissions to places of amusement
sell prepared or modified food or beverages (including alcoholic beverages)
provide short-term rental of private passenger motor vehicles

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.

Accommodations for Transients

include rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodging or sleeping accommodations are furnished to transients for a consideration within the County to which the sales tax imposed by the State of South Carolina pursuant to Section 12-36-920 of the South Carolina Code applies.

Any and all short-term accommodation rentals require collection and remittance of the Hospitality Fee.
Long-term accommodation rentals 90 consecutive days at the same location to the same patron does not require collection and remittance of the Hospitality Fee.
If accommodations are arranged by a property manager, insure that the property manager is collecting and remitting Hospitality Fees.

Admissions to Places of Amusement

include paid admissions to places of amusement (including, one time events) within the County to which the admissions tax imposed by the State of South Carolina pursuant to Section 12-21-2420, et seq. of the South Carolina Code applies.

Prepared or Modified Food/Beverages

include proceeds derived from the sale (including, one time events) of prepared or modified food/beverages sold for immediate consumption either on or off premises, or on-premise consumption of alcohol, beer, or wine.

Short-Term Rental of Private Passenger Motor Vehicles

include rental or charges for private passenger motor vehicle to the same patron for less than 90 consecutive days.

How to Establish a New Hospitality Fee Account:

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:

DBA Name
Corporation Name
Start Date of Business
Owner's Name
Retail Sales License Number
Federal ID Number or Social Security Number
Type of Business
Physical Location of Business (address)
Mailing Address of Business
Contact Person and Telephone Number

The Hospitality Fee Account is established with consideration to the location of the business. Businesses located inside the city limits will need to contact the appropriate municipality as well.

An information packet will be mailed to the business or property owner. The packet will include "Reporting Forms" and instructions. Keep these documents in a safe place until needed for reporting.

How to Report and Remit Hospitality Fees Collected:

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.

Collect appropriate fees from customers.
Retrieve the appropriate "Reporting Form" provided in the information packet or download a form.
Enter the gross proceeds for each category applicable to the business: sale of food/beverages; rental of transient accommodations or paid admissions and/or amusements.
Calculate Hospitality Fee.
Pay the Hospitality Fee:
- - In person, at the Horry County Hospitality Fee Office or Horry County Treasurer's Offices [locations] with check (payable to Horry County Hospitality Fee) or cash.
- Horry County Hospitality Fee
  PO Box 1275
  Conway, SC 29528
  - Through the mail with check only. Make check payable to Horry County Hospitality Fee, include the appropriate reporting form and write the Hospitality Fee Account number on the check. The United States postmark is the determining date for mailed payments as to whether or not penalty applies.
- - At the Horry County Treasurer's Office night deposit boxes for convenient after business-hours payment [locations]. Checks only, made payable to the Horry County Hospitality Fee, include reporting form and write the account number on the check.

Due Dates and Penalties:

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.

Changes to Account Information:

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.

Inspections and Audits:

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.

Violations will be issued in the event the business:

- fails to collect the Hospitality Fee
- fails to remit to the County any Hospitality Fee collected
- fails to file a Hospitality Fee return
- knowingly provides false information on a Hospitality Fee return
- fails to provide books and records to the County Administrator or other authorized agent of the County for the purpose of inspection, examination, or audit after 24 hours of written notice

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.

Board of Fee Appeals:

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.

Helpful Information and Useful Links:

Always include reporting form with your payment.
Always write the account number on check and do not staple check to reporting form.
If gross receipts for the reporting period are "zero", submit a reporting form indicating "zero". The completed form can be mailed or faxed to the office.
If business is sold complete the Business Change-Notification Form and submit to Hospitality Fee Department.
New business owners must establish a new account. Do not use the previous owner's reporting forms.
Keep the business' mailing address current in order to receive correspondence from this department.
If your business is located in the unincorporated area of Horry County you may need an Horry County Business License.
Retail Sales License/Accommodations/Admissions information can be obtained from the SC Department of Revenue at www.sctax.org
Telephone numbers and locations of local municipalities.

Documents:

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.

Hospitality Fee