Horry County Treasurer – Hospitality Fee Department

Horry County Hospitality Fee — Account Registration and Monthly Remittance (unincorporated area)

Code §19-6(a), in the Horry County Code of Ordinances as published on Municode (version of August 12, 2026), establishes a hospitality fee "equal to one and one-half (1.5) percent within the geographic confines of the county, and an additional imposition equal to one (1) percent within the unincorporated areas of the county only", applied among other things to "The gross proceeds derived from the sale of prepared food and beverages sold for immediate consumption either on or off premises; or maintain licenses for the on-premise consumption of alcohol, beer or wine." A restaurant or coffee shop in the unincorporated area therefore collects 2.5%, which matches the county's Hospitality Fee page: "Businesses located outside the city limits will calculate the fee at 2.5% of gross proceeds from the Sale of Food/Beverages". The fee is the consumer's liability, collected by the business at the time of service and held in trust until remitted (§19-6(b)). Returns and payment are due monthly on or before the twentieth day of each month, or, for businesses paying in thirteen four-week installments, on or before the twentieth day after each period (§19-6(c)(2)). A new account is set up by calling the Hospitality Fee Department at (843) 915-5620 or visiting the office, per the county page; no registration fee is published there. Under §19-6(c)(5)-(7) the failure-to-file and late-filing penalties are each 0.333% per day (10% per month), capped at 20% of the fee due for the period, and the late-payment penalty is 0.333% per day. The county's Hospitality Fee page adds that all businesses must also register with the S.C. Department of Revenue.