Florence County Finance Office

Florence County Local Hospitality Tax — Registration and Remittance

The county's Local Hospitality Tax Guide, published by the Finance Office and linked from the county Finance page, states that "Florence County Council has imposed a two percent (2%) Local Hospitality Tax on gross sales in eating/drinking establishments located within the unincorporated areas of Florence County and certain towns and a one percent (1%) on gross sales in eating/drinking establishments located within other municipalities of Florence County", and that the tax "is effective on October 1, 2008." The county's Hospitality Tax Form sets out the geography: 2% in the unincorporated area and within the city limits of Quinby, Coward, Scranton, Lake City, Olanta and Johnsonville; 1% within Timmonsville; and "Establishments located in the boundaries of the City of Florence and the Town of Pamplico are currently remitting hospitality tax to their municipality and are not required to remit the county hospitality tax." Under the guide, "Restaurants, bars and lounges, private clubs, hotels and motels, caterers, grocery stores, convenience stores and other food establishments" collect the tax from patrons; a prepared meal is any food or beverage, including alcoholic beverages, prepared or modified by the establishment and ready for consumption at the time of sale, and the guide lists items such as coffee brewed on site and sandwiches prepared on site as taxable. S.C. Code § 6-1-770 sets the remittance frequency: monthly when the average tax is more than $50 a month, quarterly at $25 to $50 and annually under $25; the county form states that "The tax is due by the 20th of the following month" and that late payment carries a 5% per month penalty "Per Florence County Ordinance". A business registers with the Finance Office on the Hospitality Tax Registration Form in the guide (no registration fee is shown on it), and an establishment that does not sell prepared meals or beverages for immediate consumption may file the guide's Local Hospitality Tax Exemption Form. Contact: Florence County Finance Office, 180 N. Irby Street MSC-H, Florence, SC 29501, (843) 665-3013.