• A 1% Hospitality Tax will be applied to the gross proceeds of sales of prepared food and beverages sold in establishments located within the municipal boundaries of Eastover, and that portion of Irmo lying within Richland County boundaries.
• Taxes will total 7% in the municipal boundaries of Eastover, and that portion of Irmo lying within Richland County boundaries (5% State of South Carolina Sales Tax, 1% Local Option Sales Tax, and 1% Richland County Hospitality Tax).
• Businesses should remit the 1% Hospitality Tax to Richland County.
• All Hospitality Tax payments are due on the 20^th of every month, or the first business day after the 20^th. Payments received after this time will incur a 5% per month late fee.
• 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 bsc@rcgov.us or (803) 576-2287 to request these voucher forms be sent to you.

Important Information

The deadline has now passed for FY09 Hospitality Tax Grant Applications.

The Business Service Center has begun to administer the Richland County Hospitality Tax program. (NOTE: all non-delinquent payments should continue to be sent to the Treasurer’s office.) This change is a good opportunity to ensure that all businesses are aware of some important information and some changes. Please read carefully about them below.

1. Business Service Center inspectors and auditors are now visiting and auditing businesses to ensure compliance by businesses with the Hospitality Tax.
2. If your business does not have a Richland County business license but does business in the unincorporated areas of the County, a business license is needed for each year beginning from when the business opened or 2006, whichever is later, with penalties at 5% per month. Please contact the Business Service Center to request the appropriate business license application forms. The deadline to obtain a 2008 business license without penalty is March 15, 2008.
   
   (NOTE: If your business is exempt from having a business license, please contact the Business Service Center so this can be noted in the system.)
3. Payment vouchers are available online and are strongly recommended to be used, as it ensures that all information and calculations are accurate. Click “Print Personalized Payment Voucher” at the top of the column at the right.
4. Businesses wishing to receive paper voucher forms for Hospitality Tax payments need to request them. Please contact the Business Service Center to request paper payment vouchers.
5. Hospitality taxes must be collected and remitted to the County for any food or beverages prepared and/or modified on site. If your business does not sell food or beverages (or if the food or beverages are not prepared or modified on site) please contact the Business Service Center to request the Hospitality Tax Certification Form so your business can be removed from the system.
6. For audit purposes, a copy of the State Sales Tax return shall be submitted with each Hospitality Tax payment for the time period the Hospitality Tax payment covers. If the Sales Tax Return is not received with the payment, the 5% penalty outlined in Section 23-73(b) will be applied for failure to timely provide audit records as requested. If not all sales reported on the State Sales Tax Return are from the sale of prepared or modified foods or beverages, the business will also need to identify the amount of the sales from prepared or modified foods or beverages.
7. Businesses with any past Hospitality Tax balances will have current payments applied first to previous balances. This means that current payments will be applied to any prior balances before being applied to the current month, and penalties will accrue to any shortage associated with the payment for the current month. Any month with no payment applied will accrue penalties until revenue is documented and reported and taxes paid.
8. 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.
9. If a business has moved to a new location and owed Hospitality Taxes from the previous location, the business will not be able to obtain a 2008 business license until the balance is paid in full. Business license penalties will accrue beginning March 16, 2008.
10. 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 2008 business license until the unpaid balance is paid in full. Business license penalties will accrue beginning March 16, 2008.
11. If a business’ total annual reported Hospitality Tax revenues do not coincide with the reported business license revenues for the same year, the business is subject to be audited, with all applicable penalties applied.
12. Businesses unable to pay their balances in full may pay two or more months at a time, to ensure that the business will become current. All balances, including any applicable late fees, must be paid in full on or before March 15, 2008 in order to obtain a 2008 business license. Any businesses remaining delinquent after this date will continue to accrue Hospitality Tax and business license penalties until the balance is paid and the business license is renewed.
13. Businesses with bounced Hospitality Tax checks must pay these amounts, with penalties, with certified funds, and will not be able to obtain a 2008 business license until the balance is paid in full. Business license penalties will accrue beginning March 16, 2008.
14. Businesses with zero revenue in a month must still return that month’s voucher form to avoid the appearance of delinquency.
15. 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.
16. Independent contractors are required to obtain their own business license. These are people who are paid on the IRS Form 1099 Form rather than the W2 Form. Please verify that any independent contractors have their business license. If not, please complete and return the enclosed Hospitality Tax Update form so they may be sent the appropriate business license application forms.