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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​Tourism Development​

The local Tourism Development Sales & Use Tax authorized under SC Code Section 4-10-910​, is a general sales and use tax on all sales at retail (with a few exceptions) taxable under the state Sales & Use Tax. This tax may only be imposed by a municipality located in a county where revenue from the state A​ccommodations Tax​ is at least $14 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​
​August 1, 2009
​Myrtle Beach​


How to file and pay

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 on MyDORWAY​ no matter how much your tax liability may be.​​​​

File and pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

​File electronically with a third party (Sales XML/EFT)​​
You can also use a third party software to electronically file your Sales & Use Tax retur​n. ​
​SCDOR's online services for businesses​ page ​provides instructions for setting up electronic filing with a third party vendor​, located under Sales, Use, and Accommodations.​​

Paper​ ​forms
File a Schedule of Local Taxes (ST-389) with your State Sales & Use Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3.​ Mail forms only to the address printed on the form - failure to mail to the correct address may cause delays in processing.
  • ST-389 -  Schedule of Local Taxes
  • S​T-3 - State Sales & Use Tax Return
​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

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Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!