Spartanburg County enacted a 2% Hospitality Tax on prepared food and beverages effective January 1, 2008 for the unincorporated areas of the County. Business owners collect and remit the tax directly to Spartanburg County. The Hospitality Tax provides a dedicated source of revenue and an appropriate and efficient means of funding tourist-related infrastructure, capital improvement projects, and implementation of the tourism action plan. 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.