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.
Click here Print Personalized Payment Voucher to have your Hospitality Tax automatically calcuated and the personalized voucher printed for you. Please be advised that Richland County is working to allow Hospitality Taxes to be paid online. We hope this will be available to you by mid-summer 2016. Stay tuned!
We'd like to share with you some general information about Hospitality Taxes, such as what this tax is, when it started, how much it is, and so forth. For more information, please click here to obtain our Hospitality Tax Information document.
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. The Hospitality Tax applies to all restaurants, bars, convenience stores, fast food outlets, grocery stores, and any other business 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 sell prepared or modified foods or beverages. The tax applies whether or not the food/beverage is for dine-in or take-out.
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 Sales & Use Tax Chart for the total sales tax rate in different jurisdictions for different types of purchases.
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. (The individual ordinances will be posted here shortly.)
If you do not wish to obtain personalized voucher forms online from this website and prefer to obtain paper voucher forms, please contact the Business Service Center at email@example.com or (803) 576-2287 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.
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. ** Payments must be accompanied by a signed voucher and a State Sales Tax return for the period being reported to avoid penalties.
- 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 license penalties begin accruing on March 16.
- 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 license penalties begin accruing on March 16.
- 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.
If you have any questions regarding the Richland County Hospitality Tax, please contact the Richland County Business Service Center at firstname.lastname@example.org or (803) 576-2287. We'll be happy to talk with you further about this tax.