2024-2025 Accommodations Tax Grant Program
The South Carolina state accommodation tax is a mandatory 2% charge applied to all accommodations statewide. Accommodations are defined as the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. State Accommodations taxes are submitted to the South Carolina Department of Revenue.
Owners are required to pay a monthly 2% local accommodations tax to the City of Travelers Rest. To submit payment complete the Accommodation Tax Form and mail to Travelers Rest City Hall, 125 Trailblazer Drive, Travelers Rest, SC 29690
1. Advertising and promotion of tourism to develop and increase tourist attendance through the generation of publicity
2. Promotion of the arts and cultural events
3. Construction, maintenance, and operation of facilities for civic and cultural activities including construction and maintenance of access and the nearby roads and utilities for the facilities
4. The criminal justice system, law enforcement, fire protection, solid waste collection, and health facilities when required to serve tourists and tourist facilities. This is based on the estimated percentage of cost directly attributed to tourist
5. Public facilities such as restrooms, dressing rooms, parks, and parking lots
6. Tourist shuttle transportation
7. Control and repair of waterfront erosion, including beach re-nourishment
8. The operating of visitor information centersAn Accommodations Tax Advisory Committee reviews applications and makes recommendations to City Council for the award of these grant funds.
1. Submit the Accommodations Tax Grant Application no later than C.O.B. Extended through May 1, 2024
2. Applicants must provide a 25% match in funds. In-kind labor and contributions can be used as a match
3. Applicants must provide a budget showing revenues and expenditures when submitting their applications and a closing report with actual revenues and expenditures before July 1, 2025
4. Any violation of the guidelines by the applicant shall result in the following:
a) All funds received by the applicant shall be immediately returned to the city
b) The applicant shall be prohibited from applying for future fundingPlease refer to the City of Travelers Rest’s Accommodations Tax Grant Guidelines for all requirements and procedures for the administration of these funds. For detailed information regarding how State Accommodations Tax Funds may be spent, please refer to Section 6-4-10 of the South Carolina Code of Laws and the Department of Revenue’s official advisory opinion contained in SC REVENUE RULING #98-22.Grant funding is subject to the discretion of the City Council. Applicants must meet certain criteria. Please read the full program guidelines prior to applying.Contact Shannon Herman with questions at shannon@travelersrestsc.com or (864) 834-8740.