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Hospitality Tax

Dawn Moody
Accounting Technician



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Hospitality Tax

Hospitality Tax

Spartanburg County’s 2% Local Hospitality Tax on prepared meals and beverages became effective January 1, 2008. Business owners collect and remit the tax directly to Spartanburg County. The Local Hospitality Tax provides a dedicated source of revenue and an appropriate and efficient means of funding tourist-related infrastructure and capital improvement projects. It is the Council’s intent to enhance the County’s appeal to tourists through further development of the County as a destination for tourist related activities. Spartanburg County’s Local Hospitality Tax was adopted by ordinance as authorized in Article 7 of Chapter 1 of Title 6 of the Code of Laws of South Carolina, 1976, as amended, generally referred to as the “Local Hospitality Tax Act”.

An Ordinance was passed June 20, 2011 to amend Ordinance No. O-07-20 which established and provided for the collection of a local hospitality Tax in Spartanburg County. The amended Ordinance states that the Hospitality Tax will sunset and be repealed in its entirety on June 30, 2030.

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