What is the Local Hospitality Tax?
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 has imposed a two percent
(2%) 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.

Show All Answers

1. What is the Local Hospitality Tax?
2. What is considered a prepared meal?
3. Who is responsible for collecting and remitting the Local Hospitality Tax?
4. How should the tax be remitted?
5. When will the Hospitality Fee/Tax go into effect and when will my first remittance be due?