Hospitality Fee & Local Accommodations Tax Reporting Form (Page 2 of 2) in pdf

TOWN OF SURFSIDE BEACH

General Instructions for Hospitality Fee & Local Accommodations Tax Reporting Form

What is a Hospitality Fee/Local Accommodations Tax?

The Hospitality Fee is a one (1%) percent fee imposed by the Town of Surfside Beach on (1) accommodations provided to

transients, (2) paid places of amusement, (3) all food and beverages served by a restaurant, hotel, motel or other food service

facility, and (4) all food and beverages prepared or modified by convenience stores or grocery stores. The Local Accommodations

Tax is an additional one-half (0.5%) percent fee imposed by the Town of Surfside Beach on accommodations provided to

transients.

Why was it necessary to implement a Hospitality Fee/Local Accommodations Tax?

To fund in whole or in part the maintenance, (re)nourishment, and improvement of the Town’s beach and those facilities related to

the use of the beach; public transportation improvements; public park facilities, public parking, and capital facilities and equipment

necessary for the provision of public safety activities.

Who is responsible for collecting and remitting the Hospitality Fee/Local Accommodations Tax?

The Businesses that are affected by these fees are liable for the collection of these fees from patrons and are required to remit

collections to the Town of Surfside Beach.

When is the Hospitality Fee/Local Accommodations Tax due and how will the fee be remitted?

Hospitality Fees are remitted to the Town of Surfside Beach on a monthly basis. The taxpayer may request to remit fees quarterly

or every 28 days if the taxpayer reports sales tax to the SC Dept. of Revenue on the same schedule. Businesses are required to file

a report for every reporting period even if no fee is due for the period. The reporting period is defined as the prior month, quarter,

or 28 days. Remittance is due on the 20

day following the end of the reporting period. A completed Hospitality Fee Reporting

Form must accompany every remittance. Quarterly filers are required to use the report corresponding to the third month of each

quarter.

The Local Accommodations Tax follows the same reporting schedule as the Hospitality Fee. Local Accommodations Taxes, like

Hospitality Fees, are due by the 20th day following the end of the reporting period when the estimated amount of average tax is

more than fifty dollars a month. When the estimated amount of tax is between twenty five and fifty dollars, the fee may be

remitted on a quarterly basis and on an annual basis when the estimated amount of average tax is less than twenty five dollars.

When are fees/taxes considered late?

A 5% penalty in addition to the Hospitality Fee due must accompany all returns filed after the 20th day following the end of a

reporting period. An additional 5% penalty must also accompany Local Accommodations Taxes filed after the day following the

close of a reporting period. If the stated due date falls on a weekend day or legal holiday, the following business day is the due

date. Any reports mailed MUST BE POSTMARKED BY THE US POSTAL SERVICE ON THE DUE DATE.

FOOD SALES (Line 1)

1) What food sales in restaurants, bars and other food service facilities are subjected to the Hospitality Fee?

All food, beverage, and alcohol sales subject to sales tax.

2) What sales by grocery stores and convenience stores are affected by the Hospitality Fee?

All prepared deli and bakery foods sold in grocery stores and convenience stores.

3) What sales are affected by the Hospitality Fee for food service which is an accessory to the primary business (arcades,

amusements, theaters, etc.)?

Prepared and/or. modified food and beverage items such as fountain drinks, popcorn, nachos, etc. sold at arcades, amusements,

theaters, etc.

ACCOMMODATIONS (Line 2 & Line 9)

What sales are affected by the Hospitality Fee/Local Accommodations Tax for accommodations?

The rental charge for rooms, campground spaces, lodging, or sleeping accommodations furnished to transients for less than 90

consecutive days. The Hospitality Fee is equal to 1% of gross proceeds derived from rental; the Local Accommodations Tax is

equal to 0.5% of gross sales.

PAID PLACES OF AMUSEMENT (Line 3)

What sales are affected by the Hospitality Fee and what are some examples of paid places of amusement?

All paid places of amusement that are affected by admissions tax unless exempted by the South Carolina Code § 12-21-2420. Paid

places of amusement include but are not limited to, (1) theater admissions, (2) night club admissions, (3) miniature golf and

admissions, (4) amusement ride admissions, (5) bowling centers, and (6) green fees.

Hospitality Fee & Local Accommodations Tax Reporting Form Page 2

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