Summary
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 Date | Municipality |
|---|
| August 1, 2009 | Myrtle Beach |
How to File
Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.
- We recommend filing electronically online with MyDORWAY, no matter how much your tax liability may be.
Have questions about MyDORWAY? Check out our MyDORWAY Help page.
- To file by paper, file an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Use Tax Return, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.
