columbia south carolina tourism tax

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Accommodations Tax FAQs

​what is the difference between the state accommodations tax and the local accommodations tax.

State Accommodations Tax The  state accommodations tax  is a mandatory 2 percent charge applied to all accommodations statewide. Accommodations are defined as "the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration." The SC Department of Revenue collects these dollars and distributes them back to cities and counties by a formula based on the location of the short-term rental. Local Accommodations Tax County and municipal governments may impose a  local accommodations tax  by ordinance adopted by a positive majority of the entire governing body. The cumulative rate of the tax may not exceed 3 percent. A county government may not impose an accommodations tax exceeding 1.5 percent within a municipality without consent by resolution of the municipal council.

Who approves accommodations tax expenditures?

State Accommodations Tax A municipality receiving more than $50,000 in revenue from the state accommodations tax must appoint an advisory committee to make recommendations for how the revenue generated from the accommodations tax should be spent. The advisory committee consists of seven members, with a majority being selected from the hospitality industry of the municipality or county receiving the revenue. At least two of the hospitality industry members must be from the lodging industry, where applicable. One member must represent the cultural organizations of the municipality receiving the revenue. The advisory committee submits written recommendations to the municipal council at least once annually. The report addresses how to spend the portion of accommodations tax revenue that remains after allocations are made to the general fund and the tourism and promotion funds. The municipal council may accept, reject or modify these recommendations. The council must submit an annual report detailing use of the state accommodations tax proceeds to the state Tourism Expenditure Review Committee. TERC is an 11-member committee that reviews the tourism-related expenditures funded with state accommodations tax revenue. Local Accommodations Tax There is no requirement for an advisory committee for local accommodations tax expenditures. The municipal council is solely responsible for approving local accommodations tax expenditures unless otherwise established by the council.

Are there restrictions on the use of the accommodations tax revenue?

State Accommodations Tax Yes. State law is very specific about how cities and counties can spend state accommodations tax revenue. The first $25,000 is deposited into the local governments' general fund, 30 percent of the balance must be allocated to a special fund for the exclusive use of tourism advertising and promotion, and the remaining balance must be used for tourism-related expenditures as defined in  SC Code Section 6-1-530 . Local Accommodations Tax Local Accommodations Tax proceeds must be used for tourism-related projects and programs as defined in SC Code Section 6-1-530.

Acceptable tourism-related expenses

As defined by SC Code Section 6-1-530 :

• Tourism-related buildings such as civic centers, coliseums and aquariums.
• Tourism-related cultural, recreational or historic facilities.
• Beach access, renourishment, or other tourism-related lands and water access.
• Highways, roads, streets and bridges providing access to tourist destinations.
• Advertisements and promotions related to tourism development.
• Water and sewer infrastructure to serve tourism-related demand.

Funds can also be used for operation and maintenance of the above items, including police, fire protection, emergency medical services and emergency-preparedness operations.

Learn more about South Carolina regulations for short-term rentals .

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3 Ways to Enjoy the Water in Columbia SC

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Think of us as the biggest cheerleaders for the heart of South Carolina. 

The Columbia Metropolitan Convention & Visitors Bureau dba Experience Columbia SC is the destination marketing organization (DMO) for the region. This branch of Columbia SC tourism began in 1984 as the Greater Columbia Convention & Visitors Bureau. Experience Columbia SC’s mission is to strengthen the area’s economy by marketing and selling the region as a premier destination for meetings & conventions, tradeshows, special events and leisure travel. Experience Columbia SC works with  accommodations , restaurants , facilities and attractions  to provide informative materials and services that enhance and promote the desired image of the Columbia area.

The Experience Columbia SC DMO is funded by a combination of private and public funds including City of Columbia Accommodations Tax, Richland County Accommodations and Hospitality Taxes, and Accommodations Tax from Lexington County, Town of Lexington, City of Cayce, West Columbia and Town of Irmo, as well as a Destination Specific Grant from the South Carolina Department of Parks, Recreation & Tourism.  

Team members reporting to the Executive Director of the DMO include sales, convention services and partnership services personnel. The  Columbia SC Visitors Center , a brick-and-mortar visitor information center and retail shop falls under the guidance of the ECSC DMO and includes visitor services personnel.  

Columbia SC tourism is comprised of a set of sister organizations (Midlands Authority for Conventions Sports & Tourism + Columbia Metropolitan Convention & Visitors Bureau) responsible for various components of promoting and marketing tourism throughout Richland County, Lexington County and the City of Columbia. The two sister organizations are made up of three brands, each with a specific set of responsibilities related to promoting and marketing the Columbia region. The three brands are Experience Columbia SC , the Columbia Metropolitan Convention Center and Experience Columbia SC Sports .

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Pay raises, bridge repairs, and property tax rebates: Here's what's included in the SC Senate budget

A surplus in South Carolina sales taxes is earmarked for roadwork and expediting incremental tax cuts in the Senate's proposed budget.  

The plan allocates $117 million for the Rural Roads Program, $100 million for bridge improvements, and $30 million for water and sewer upgrades. 

The House proposal directs a $500 million surplus towards property tax rebates. 

These surplus funds would be allocated as one-time credits on property taxes, averaging around $360 per homeowner, according to House budget writers.

“The governor, in his plan, he put, was it $400 million, $500 million into bridges, so it’s the best parts of the governor’s plan, a better part with the Senate plan over the House plan for this tax reduction,” Finance Committee Chair Sen. Harvey Peeler, R-Cherokee, said.

Additionally, the budget sets aside $53 million for the University of South Carolina's health campus in Columbia and $175 million for Clemson's veterinary school. 

“Our higher education funding in this report continues our years-long focus on access and affordability for most of our instate students,” said Sen. Ronnie Cromer.

The Senate's proposal includes $82.5 million for a $1,300 base pay increase for state employees earning $50,000 or less annually, with a 2.75% increase for those earning more. 

The House plan would give a $1,000 raise to all workers making $66,667 or less and a 1.5% raise to employees making more.

“I want to follow up and compliment the work of Mr. Chairman of your subcommittees in finding a way to make sure as inflation goes up that our raise for state employees is almost twice what the House did and should be able to keep up with costs so thank you,” said Sen. Mike Fanning (D-Fairfield County). 

The Senate plan also raises the starting salary floor for first-year teachers to $47,000 in the upcoming school year, up from $42,500. 

“If you recall, it wasn’t terribly long ago that we were significantly low on the starting salary and we made commitments and we’re continuing that,” said Sen. Sean Bennett. 

Once the Senate passes its version, a conference committee will reconcile differences between both chambers before final approval. 

The fiscal year begins July 1.

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South Carolina Lawmakers Look To Speed Up Income Tax Cuts

Next week, South Carolina Senators will convene in Columbia at the state capitol to take up a new state budget. The new state budget, as approved by the South Carolina Senate’s Finance Committee, would accelerate the gradual reduction in the state’s top income tax rate enacted two years ago, providing a boost in expected tax relief for South Carolina residents. The budget under Senate consideration would cut the current top personal income tax rate from 6.4% to 6.2% for tax year 2024. This proposal expands on a tax relief package...

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