Spartanburg County Budget Management – Hospitality Tax Division

Spartanburg County Local Hospitality Tax — Registration and Remittance

Ordinance O-07-20, adopted on third reading on October 15, 2007 (first reading August 20, 2007; second reading and public hearing September 17, 2007), levies a 2% Local Hospitality Tax on the gross proceeds of sales of prepared meals and beverages, collected from January 1, 2008 (§11). The ordinance defines prepared meals and beverages as products sold ready for consumption in businesses classified as eating and drinking places, including lunch counters, restaurant stands, convenience stores and grocery delicatessens. The county's Hospitality Tax page states that "Restaurants, food trucks, and other establishments that serve prepared food and/or beverages must remit this tax to the correct office", and that "The Hospitality Tax on services outside shaded areas and within the Pacolet township is due to our County Office." The same page adds: "The County office accepts payments only from businesses who serve in areas of the County which are not designated to the City of Spartanburg or to other municipalities." A business in a shaded municipal area pays the office listed for that area on the county page instead. The food-truck tag rests on the county page and on the county's New Business Registration Form, which offers a "Mobile only (Food Truck)" location type; the county assigns a Hospitality Tax Registration Number, and the form shows no registration fee. Under §3(b) the filing period is monthly when the tax averages over $50 a month, quarterly at $25 to $50 a month, and annual under $25 a month; under §3(c) the return is due by the 20th of the month after the period closes. The county's return form computes the tax as Line 1 x .02 and the monthly penalty as Line 2 x .05, and asks for a copy of the state sales tax return with the remittance. Under §8(b) the penalty is 5% per month on the original tax due.