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1. What is the Hospitality Tax/Fee?

The Hospitality Tax/Fee is a city tax or fee that everyone who eats in a restaurant, rents a room for a week or two, goes to a show or plays golf in North Myrtle Beach will pay whether they live in North Myrtle Beach or another state.

2. What is the Hospitality Tax and Fee imposed on?

Tax

The tax is imposed on the following:

• 2% on all food and beverages prepared/modified prior to consumption
• 3% on accommodations for transients

Note

The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days or more are not considered proceeds from transients.

Fee

The fee is imposed on the following:

• 1% of paid admissions to amusements

3. Who collects the Hospitality Tax?

The Hospitality Tax is collected through:

• Campgrounds, tourist camps
• Condominiums
• Food service facilities
• Grocery and convenience stores
• Hotels, motels, inns
• Lodging facilities providing accommodations for transients
• Restaurants, bars

4. Who collects the Hospitality Fee?

The Hospitality Fee is collected through:

• Bingo halls and arcades
• Bowling alleys, skating rinks
• Golf courses, miniature golf courses
• Paid admissions to amusements
• Theaters, night clubs
• Zoos, water parks, piers

5. Why is there a Hospitality Tax and Fee and how is it used?

The City adopted the Hospitality Tax and Fee in order to diversify its revenue sources and not place continuing burdens upon business and residents through the business license tax and property tax. The Hospitality Tax and Fee was identified as an equitable way for residents and visitors to the City to contribute to the cost of:

• Beach maintenance
• Bridges
• Drainage
• Expenditures associated with Public Safety
• Oceanfront access ways
• Public parking
• Recreational facilities
• Roads

6. What is the remittance process?

The fee (based on your monthly gross receipts) is to be remitted monthly by the 20th of the following month to the City Revenue Department with the appropriate reporting forms. A discount of 2% of the fee due is allowed if the remittance is made on or before the due date. A penalty of 5% of the unpaid balance per month for each month past due is imposed on late payments.

Access the Hospitality Fee Submission Form (PDF).

7. Are there other fees collected by other agencies?

In addition to our Hospitality Tax and Fee, the State of South Carolina imposes a:

• 6% Sales Tax, a 1% Horry County School Capital Tax and 1% Road Tax on everything sold
• 2% Accommodations Tax
• 5% Amusement Tax