What is the difference between the state accommodations tax and the local accommodations tax?

State Accommodations Tax The state accommodation tax is a mandatory 2 percent charge applied to all accommodations statewide. Accommodations are defined as "the 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, lodgings, or sleeping accommodations are furnished to transients for a consideration." These dollars are distributed back to cities and counties by a formula based on point of sale.  Local Accommodations Tax County and municipal governments may impose a local accommodations tax by ordinance adopted by a positive majority of the entire governing body. The cumulative rate of the tax may not exceed 3 percent. A county government may not impose an accommodations tax exceeding 1.5 percent within a municipality without consent by resolution of the municipal council.

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11. What is the difference between the state accommodations tax and the local accommodations tax?
12. Who approves accommodations tax expenditures?
13. Are there restrictions on the use of the accommodations tax revenue?
14. What is the Local Hospitality Tax?
15. Where do I send the taxes collected under the 2% Hospitality Tax?
16. What are the benefits of the Local Hospitality Tax?
17. What sales are subject to the Local Hospitality Tax?
18. Who is responsible for collecting and remitting the Local Hospitality Tax?
19. How will the Local Hospitality Tax be remitted to the Town of Fort Mill?
20. What if an establishment’s payment to the Town of Fort Mill is late?
21. Does the Local Hospitality Tax Act stipulate a business implementation credit for start-up costs?
22. How will the funds generated by the Hospitality Tax be allocated in future budgets?
23. How will the Town conduct audits of the Hospitality Tax?
24. Can the Town Council establish a Hospitality Tax advisory committee?
25. How do I calculate the taxes to be remitted to the Town under the 2% hospitality tax?