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 |
Remitting Local Taxes:
Remit online using
MyDORWAY
OR
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.