Two Percent (2%) Hospitality Tax
Three Percent (3%) Accommodations Tax
Please remit to the Town of Santee by the 20th day following the end of the reporting period to avoid a 5% penalty.
Monthly Hospitality & Accommodations Tax Report
194 Municipal Way
Post Office Box 1220
Santee, SC 29142
Phone 803.854.2152 ext. 202
What is a Hospitality Tax?
The Hospitality Tax is a 2% tax imposed on the purchase of prepared or modified food and/or beverages intended for immediate consumption.
What is an Accommodations Tax?
Accommodations Tax is a 3% tax imposed on rental charges for rooms, campground spaces, lodging or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, resident, or any place in which rooms, lodging, or sleeping accommodations are furnished to transients for consideration for less than 90 consecutive days.
Why was it necessary to implement a Hospitality and Accommodations Tax?
The Town implements the use of Hospitality and Accommodations Tax to fund in whole or part, necessary capital improvements such as beautification projects, tree plantings, and promotional efforts. Downtown improvements including streetscape phases, promotional activities, parking lots, and equipment necessary for the provision of public safety activities can also funded by these taxes.
Who is responsible for the collection and remittance of the Hospitality Tax and Accommodations Tax?
The establishments that are affected by these taxes are liable for the collection of the taxes from patrons and the monthly remittance of these collections to the Town of Santee every month.
How will the tax be remitted?
Taxes will be remitted to the Clerk/Treasurer at the Town of Santee on a monthly basis by the 20th of each month for the prior month’s total collections. Each remittance must be accompanied by a completed Accommodations and Hospitality Tax Monthly Reporting Form. A form must be submitted every month.
How can I get additional remittance forms?
Remittance forms are available at the Town Hall or by going online at www.townofsantee-sc.org
What if my tax payment is delinquent?
A 5% penalty per month or portion thereof should accompany all delinquent remittances. If the 20th of the month falls on the weekend, remittances must be postmarked by the 20th of the month.
Restaurants and Bars
What sales are affected by the Hospitality Tax for restaurants, bars and other food service establishments?
Taxes are to be collected on ALL food and beverage sales.
Convenience Stores and Grocery Stores
What sales are affected by the Hospitality Tax for convenience stores and grocery stores?
All food and/or beverage sales prepared or modified as a meal for immediate consumption are subject to Hospitality Tax collection.
What are some examples of prepared and/or modified food and beverages covered by the Hospitality Tax old by convenience stores and grocery stores?
The following are examples of prepared or modified foods subject to taxing:
- Heated foods (pizza, nachos, hot dogs, sandwiches, chicken, vegetables, etc.)
- Prepared sandwiches, salads, doughnuts, and cakes
- Fountain drinks, frozen drinks, coffee, cappuccino, etc.
What are some examples of prepared and/or modified food and beverages NOT covered by the Hospitality Tax sold by convenience stores and grocery stores?
Packaged Foods include:
- Canned or bottled beverages.
- Prepackaged cold deli products.
Accessory Food Service Facilities
What sales are affected by the Hospitality Tax for food service which is an accessory to the primary business (arcades, amusements, theaters, etc.)?
Prepared or modified food and beverage items such as fountain drinks, popcorn, nachos, etc., are subject to tax.
What sales are affected by the Hospitality Tax for Accommodations?
The rental charges for rooms, campground spaces, lodging or sleeping accommodations furnished to transients for less than 90 consecutive days and those guest charges that are affected by State Accommodations tax are subject to taxing.