Hospitality Tax Information
Welcome to the online Hospitality Tax Center! We're glad you're here. Thank you for your interest in and compliance with the County's Hospitality Tax requirements. We appreciate your business. Your business helps make Richland County a great place to live, work, and visit.
New! Hospitality Taxes can now be paid online! Pay with any credit card!
- Please click here to pay online. Ensure delivery and accurate calculations. Receive instant payment confirmation. (State Sales Tax Returns must be emailed to htax@richlandcountysc.gov within 24 hours of your payment.)
- Click here to Print Personalized Payment Voucher to have your Hospitality Tax automatically calculated and to print the business' personalized voucher.
New! Update your business information throughout the year!
Please complete and return a Hospitality Tax Update Form when your business: (1) closes, (2) moves, (3) has a change of ownership, or (4) has a change of Hospitality Tax contact person. Help us to serve you better by keeping our records for your business current.
General Information
Please see below for general information about Hospitality Taxes.
What It Is
1. The Hospitality Tax is a food and beverage tax that applies to all gross receipts collected on sales of prepared or modified meals, food, and beverages.
2. Hospitality Taxes apply to all restaurants, bars, convenience stores, fast food outlets, grocery stores, caterers, and any other business or organization preparing and/or serving food and/or beverages. This includes mobile businesses selling prepared or modified foods or beverages AND includes festivals and special events that also have vendors selling prepared or modified foods or beverages. This tax applies whether or not the food/beverage is for dine-in or take-out.
3. Hospitality Taxes are PUBLIC FUNDS collected by the business or organization from customers on behalf of the County and must be remitted to the County. These public funds are NOT to be spent for any business or personal purpose.
Tax Rate
1. Businesses located within the unincorporated areas of Richland County - areas outside any city limits - selling prepared or modified foods or beverages have a Hospitality Tax rate of 2% on those products.
2. Businesses within the city limits of Arcadia Lakes, Blythewood, Cayce, Columbia (in Richland County), and Forest Acres selling prepared or modified foods or beverages have a 2% Hospitality Tax rate on those products.
3. Businesses within the city limits of Eastover and within the city limits of Irmo (Richland County areas only) selling prepared or modified foods or beverages have a 1% Hospitality Tax rate on those products.
** Please see the Hospitality Tax Information sheet for the total sales tax rate in different jurisdictions for different types of purchases.
Ordinances
The Richland County Council approved a Hospitality Tax on prepared meals and beverages in 2003. The County's Hospitality Tax ordinances may be found in Chapter 23 of the County Code of Ordinances.
Voucher Forms
If you prefer to obtain paper voucher forms, please complete a Hospitality Tax Update Form and email it to the Business Service Center at bsc@richlandcountysc.gov to request these voucher forms be sent to you. Altered vouchers are not accepted, and vouchers may not be transferred to new locations or new owners.
Businesses with zero revenue in a month must still return that payment period's voucher form to avoid the appearance of delinquency.
Due Date
- All Hospitality Tax payments are due on the 20th of every month, or the next business day. Payments received after this time will incur a 5% per month late fee.
- Mailed payments must be accompanied (in the same envelope) by a signed voucher and a State Sales Tax return for the period being reported to avoid penalties.
More Information
- Businesses with Hospitality Tax balances due or payments missing altogether must pay the balances or payments in full before a business license will be issued. Penalties will accrue on the Hospitality Tax payments and the business license payment until the Hospitality Tax payments are paid in full.
- If a business has moved to a new location and owes Hospitality Taxes from the previous location, the business will not be able to obtain a current business license until the balance is paid in full. Business licenses expire April 30th each year and penalties begin accruing on May 1st.
- If the business has changed ownership and the previous owner was delinquent in paying Hospitality Taxes, the new owner is responsible for paying the unpaid balance. The business will not be able to obtain a current business license until the unpaid balance is paid in full. Business licenses expire April 30th each year and penalties begin accruing on May 1st.
- Schools, daycares, and community care facilities owe Hospitality Taxes only on revenues generated by the sale of food/beverages to employees or are sold separately to clients.
Contact
If you have any questions regarding the Richland County Hospitality Tax, please contact the Business Service Center at bsc@richlandcountysc.gov or (803) 576-2287. We'll be happy to assist you.