A Local Hospitality Tax is a tax, not to exceed two percent, on the sale of prepared meals and beverages sold in establishments. The tax is 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”. Spartanburg County Council is considering enacting a Local Hospitality Tax to provide 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. |
