Hospitality Tax

Information Regarding Payment of Local Hospitality Tax

The City of York implemented a 2% hospitality tax on all prepared foods and beverages on November 4, 2003.

Following are answers to some frequently asked questions:

  1. WHAT IS THE LOCAL HOSPITALITY TAX?

    The local Hospitality Tax is a tax in the amount of two percent (2%) applied to the total amount charged for prepared or modified foods and beverages intended for immediate consumption and sold within the municipal limits of the City of York.
     

  2. WHERE DO I SEND THE TAXES COLLECTED UNDER THE 2% HOSPITALITY TAX?

    The taxes collected under the 2% Hospitality Tax should be sent to the following address:

    City of York Hospitality Tax
    P.O. Box 500
    York, SC 29745

    Do not send these revenues to the State of South Carolina as part of your normal monthly reporting to the Department of Revenue.
     

  3. WHAT ARE THE BENEFITS OF THE LOCAL HOSPITALITY TAX?

    1. The State Code specifies that the Local Hospitality Tax may fund the following projects: Construction, repair, and other capital-related needs of tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;
    2. Construction, repair, and other capital-related needs of tourism-related facilities, including, but not limited to, cultural, recreations, or historic facilities;
    3. Tourism-related beautification projects;
    4. Construction, repair, and other capital-related needs of highways, roads, streets, and bridges to serve tourism-related demand;
    5. Advertisements and promotions related to tourism development
    6. Construction, repair, and other capital-related needs of water and sewer infrastructure to serve tourism related demand The City of York’s Capital Improvement Plan includes repairs and enhancements to recreation facilities, beautification of the gateways leading into the city, and improvements to Highway 5/161 Business (East Liberty Street), downtown, and municipal facilities.
       

  4. WHAT SALES ARE SUBJECT TO THE LOCAL HOSPITALITY TAX?

    All food, beverage, and alcohol sales in bars, restaurants, and other food establishments are subject to the Local Hospitality Tax. Specifically, all food and beverage items that are prepared or modified by convenience stores, grocery stores, and other similar establishments, and that are intended for immediate consumption, are subject to the Local Hospitality Tax. 

    In establishments such as arcades and theaters, the sale of prepared or modified foods and beverages such as fountain drinks, popcorn, and nachos are subject to the Local Hospitality Tax.

    Caterers are not subject to the 2% tax.
     

  5. WHO IS RESPONSIBLE FOR COLLECTING AND REMITTING THE LOCAL HOSPITALITY TAX? 

    The establishments providing the prepared or modified foods and beverages are responsible for the collection of this tax from patrons and are liable to remit collections to the City of York. 

 

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