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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111
Phone: 803-898-5000 (choose the Sales Tax option)


The local tourism development sales and use tax is authorized under Code Section 4-10-910. The local tourism and development tax is a general sales and use tax on all sales at retail (with a few exceptions) taxable under the state sales and use tax. This tax may only be imposed by a municipality located in a county where revenue from the state accommodations tax is at least fourteen million dollars in a fiscal year.

The tax is imposed specifically for tourism advertisement and promotion directed at non-South Carolina residents. However, in the third and subsequent years of this tax, a portion of the tax may be used for certain property tax rollbacks. The tax is collected by the SCDOR on behalf of these municipalities.

Authorized municipality with a 1% tourism development tax:

Effective DateMunicipality
August 1, 2009Myrtle Beach

Remitting Local Taxes:

 Remit online using MyDORWAY 


To remit by paper, download, print and mail your ST-389 Schedule of Local Taxes to the address listed on the form

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing. 

Due Dates:

  Monthly Filing Schedule

Period Ended Due Date
January 31 February 20
February 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

  Quarterly Filing Schedule

Period Ended Due Date
March 31April 20
June 30July 20
September 30October 20
December 31January 20

  Annual Filing Schedule

Period Covered Due Date
December 31January 20