Accommodations Tax and Grant Program
State Accommodations Tax
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.
For more information visit: dor.sc.gov/tax/accommodations.
Local Accommodations Tax
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
State Sales Tax
Accommodation businesses pay 5% state sales tax which must be submitted to the South Carolina Department of Revenue.
Questions? Contact Renee Smouse, [email protected] or call 864.834.8740.
Accommodations Tax Grant Program
The City of Travelers Rest is accepting applications for the Accommodations Tax Grant for fiscal year 2023-2024. Accommodations Tax Grants are provided to eligible projects through revenue received by the City for its share of the 2% lodging tax levied by the State of South Carolina. These monies can only be used for activities related to tourism in the following categories:
1. Advertising and promotion of tourism so as 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 by 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; and
8. The operating of visitor information centers.
An Accommodations Tax Advisory Committee, reviews applications and makes recommendations to City Council for the award of these grant funds.
Procedures and Conditions for Grant Recipients:
1. Submit the Accommodations Tax Grant Application no later than C.O.B. April 26, 2023.
2. Applicants must provide a 25% match in funds. In-kind labor and contributions can be used as 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, 2024.
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 funding.
Please refer to the City of Travelers Rest’s Accommodations Tax Grant Guidelines available online at www.travelersrestsc.com 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. This information is available online at www.scstatehouse.gov.
Grant funding is subject to the discretion of the City Council. Applicants must meet certain criteria. Please read the full program guidelines.
Contact Mike Forman with questions at [email protected] or (864) 834-8740.