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The Hospitality Tax applies to all gross receipts
collected on sales of prepared meals, food, and beverages sold in establishments
licensed or non-licensed for on-premises consumption of alcoholic beverages,
beer, or wine. The two percent (2%) tax is imposed on every person engaged
in the business of furnishing food and beverage services, whether dine
in or take out, within the unincorporated areas of Richland County,
and a one percent (1%) tax is imposed on every person engaged in the
business of furnishing food and beverage services, whether dine in or
take out, in the CITY LIMITS of Eastover and that portion
of Irmo in Richland County. The tax applies to all restaurants, convenience
stores, fast food outlets, grocery stores, and any other establishment
preparing and/or serving food and/or beverages within the aforementioned
areas of Richland County.
Payment of the Hospitality Tax shall be the liability of the consumer
of the services. The tax shall be paid at the time of delivery of the
services to which the tax applies and shall be collected by the provider
of the services. The provider of the services shall remit the Hospitality
Tax to Richland County due by the 20th of the following month*. Failure
to pay on time carries a penalty of 5% per month, charged on the original
amount of the Hospitality Tax due.
Each voucher must be signed by the preparer. The preparer's
signature certifies that all information submitted is correct and in
accordance with the requirements of the Richland County Hospitality
Tax Ordinance.
*If gross sales total less than $2,500 per month, please contact the Business Service Center
at (803) 576-2287 |