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
Accommodations 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:
August 1, 2009
| Myrtle Beach
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