What proceeds are subject to the local accommodations tax?

Rental or charges for rooms, campground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, motel, inn, condominium, bed and breakfast, residence or other place in which rooms, lodgings or sleeping accommodations are furnished for consideration within Georgetown County are subject to a 3% local accommodations tax. The gross proceeds received from the lease or rental of sleeping accommodations supplied to the same person for a period of 30 or more continuous days are not considered proceeds from transients.

Show All Answers

1. What is local accommodations tax?
2. What is local hospitality tax?
3. Who is responsible for collecting and remitting the local accommodations/hospitality tax?
4. How should the tax be remitted?
5. What if my tax payment is late?
6. What is the penalty for violation of this ordinance?
7. What records do I need to keep?
8. What are "prepared meals and beverages?"
9. What sales by restaurants, bars and other food service establishments are subject to the hospitality tax?
10. What sales by convenience stores are subject to the hospitality tax?
11. What proceeds are subject to the local accommodations tax?
12. Who can I contact for additional information regarding Hospitality / Accommodations taxes?