The Horry County hospitality tax is a local fee businesses collect on prepared food and drink, short-term lodging, paid admissions, and short-term vehicle rentals. The rate depends on where the business sits: 2.5% to 3% in unincorporated areas and generally 1.5% inside a municipality, with vehicle rentals a flat 2.5% countywide. Returns are due monthly, by the 20th of the following month.
Rates by Category and Location
The fee applies to gross proceeds in four categories, and the inside-city or outside-city distinction changes what you owe on nearly every one.
- Prepared food and beverages, including on-premises alcohol, beer, and wine: 2.5% outside city limits, 1.5% inside.
- Transient accommodations rented to the same guest for fewer than 90 consecutive days: 3% outside city limits, 1.5% inside. Stays of 90 days or longer at the same location for the same guest are exempt.
- Paid admissions and amusements: 2.5% outside city limits, 1.5% inside.
- Short-term motor vehicle rentals (private passenger vehicles rented to the same customer for fewer than 90 days): 2.5% countywide, with no inside/outside split.
The gap matters. A restaurant in unincorporated Horry County owes 2.5% on every sale; an identical restaurant inside Myrtle Beach city limits owes 1.5% to the county. For lodging, the unincorporated rate is double the in-city rate.1Horry County Government. Horry County Hospitality Fee
City Fees Stack on Top of the County Fee
If your business sits inside a municipality, the county fee is only part of what you collect. The city imposes its own hospitality fee on the same transactions, and you owe both. North Myrtle Beach, for example, adds 1% on food and beverages, 1.5% on transient accommodations, and 1% on paid admissions, all on top of the county’s 1.5%.2North Myrtle Beach, South Carolina. Frequently Asked Questions The City of Myrtle Beach charges a 2% hospitality tax on prepared food and beverages.3City of Myrtle Beach. City of Myrtle Beach Hospitality and Local Accommodations Tax Reporting Form Confirm your specific city’s rate before you set up your point of sale.
Register Before You Collect
Open a hospitality fee account with Horry County before you take your first sale. Call (843) 915-5620 or visit the Hospitality Fee office in person. Have the following ready:
- DBA name and corporation name
- Business start date and type
- Owner’s name and contact information
- South Carolina retail sales license number
- Federal employer identification number or Social Security number
- Physical and mailing addresses
You also need to register with the South Carolina Department of Revenue, and if you operate inside city limits, separately with your municipality. Once the county creates your account, it mails an information packet containing the reporting forms, instructions, and the account number and CID you’ll use to file.1Horry County Government. Horry County Hospitality Fee
Filing and Paying
Returns are due on the 20th of the month after the collection period. Fees collected in June are due by July 20. File even if you had no gross income for the period; submit the form with “zero” indicated.4Horry County Government. Hospitality Fee Department Letter to Customer
Each fee category uses its own form. The food and beverage form, for instance, breaks out gross proceeds by municipality (each city line at 1.5%) and includes a separate line for unincorporated sales at 2.5%.5Horry County, South Carolina. Horry County Hospitality Fee/Local Accommodations Tax Food/Beverage Reporting Form Every form asks for your account number, CID, federal ID or Social Security number, and retail license number. Multiple locations file separately, one return per site.
Online filing through the county’s portal is the fastest route and gives you immediate confirmation. Set up your portal account after the information packet arrives.1Horry County Government. Horry County Hospitality Fee If you file by mail, send the completed form and check to Horry County Treasurer, Hospitality Fee Department, PO Box 1275, Conway, SC 29528. The envelope must be postmarked by the 20th.4Horry County Government. Hospitality Fee Department Letter to Customer
What Late Filing or Nonpayment Costs
Penalties run on a daily formula: the fee owed multiplied by 0.333% per day, multiplied by the number of days late. That works out to roughly 10% per 30-day month. The three penalty categories differ mainly in whether there is a ceiling.
- Failure to file: daily penalty accrues from the due date until you file, capped at 20% of the fee owed for the period.
- Late filing: same calculation, also capped at 20%.
- Late payment: accrues daily with no cap. If a county audit uncovers the underpayment, the penalty is capped at 25% only if you pay within 10 days of the assessment. Miss that 10-day window and the cap goes away.
Noncompliance is also a misdemeanor. A conviction carries a fine up to $500, up to 30 days in jail, or both. If you want to contest an assessment, you can appeal to the Board of Fee Appeals by submitting a written notice with a $25 fee.1Horry County Government. Horry County Hospitality Fee