York County Finance Office / York County Treasurer

York County Local Hospitality Tax — Registration and Remittance (unincorporated area)

County Code §35.131(A) (Ord. 4506, passed November 6, 2006) levies a county local hospitality tax of 2% of the charges for food and beverages on the sales of prepared meals and beverages sold in establishments, including establishments licensed for on-premises consumption of alcoholic beverages, beer and wine, within the unincorporated area of the county. The county's Hospitality Tax page states that collection began on November 6, 2006, and lists among taxable items fountain and frozen drinks, coffee, tea, hot chocolate and cappuccino, prepared sandwiches and salads, and bakery items that are prepared or modified. A business registers on the county's Hospitality Tax Registration Form, which asks for the date opened, the estimated monthly sales subject to the tax and the state retail license number, and shows no registration fee. Under §35.132(A) the tax is remitted to the county treasurer monthly when the estimated average tax is more than $50 a month, quarterly at $25 to $50 a month and annually under $25 a month. Per the county's Hospitality Tax page, payment is due in the Treasurer's Office or postmarked by the 20th day of the month after the reporting period closes, and a return filed after the due date owes a 5% penalty per month or portion thereof on the original tax due; the Reporting and Computation Form computes that penalty as Line 4 x .05 and states that payments are delinquent on the 21st of the following month. In the County Code, §35.999(C) makes failure to remit the tax as and when due a misdemeanor punishable by a fine of not more than $500, and adds a 5% per month penalty where an audit reveals that false information was filed. Payments go to York County Treasurer, Hospitality Tax, PO Box 116, York, SC 29745; the Finance Office answers questions at (803) 684-8528.