City of North Myrtle Beach

Hospitality Tax & Fee

The Hospitality Tax/Fee is a city tax or fee that everyone who eats in a restaurant, rents a room for a week or two, goes to a show or plays golf in North Myrtle Beach will pay whether they live in North Myrtle Beach or another state.

The tax is imposed on the following:

All food and beverages prepared/modified prior to consumption- 2%
Accommodations for transients- 3%

The fee is imposed on the following:

Paid admissions to amusements- 1%

The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of ninety (90) continuous days or more are not considered proceeds from transients.

Who collects the Hospitality Tax?

Food service facilities
Restaurants, bars
Grocery and convenience stores
Lodging facilities providing accommodations for transients
Hotels, Motels, Inns
Campgrounds, Tourist camps
Condominiums

Who collects the Hospitality Fee?

Paid admissions to amusements
Theaters, Night Clubs
Golf courses, Miniature golf courses
Zoos, Water Parks, Piers
Bowling Alleys, Skating Rinks
Bingo Halls and Arcades

Why is there a Hospitality Tax & Fee and how is it used?

The City adopted the Hospitality Tax & Fee in order to diversify its revenue sources and not place continuing burdens upon business and residents through the business license tax and property tax. The Hospitality Tax & Fee was identified as an equitable way for residents and visitors to the City to contribute to the cost of beach maintenance, roads, bridges, drainage, public parking, oceanfront access ways, recreational facilities, as well as expenditures associated with Public Safety.

What is the remittance process?

The fee (based on your monthly gross receipts) is to be remitted monthly by the 20th of the following month to the City Revenue Department with the appropriate reporting forms. A discount of 2% of the fee due is allowed if the remittance is made on or before the due date. A penalty of 5% of the unpaid balance per month for each month past due is imposed on late payments.

Click for Hospitality Fee Submission form

Are there Other Fees collected by other Agencies?

In addition to our Hospitality Tax & Fee, the State of South Carolina imposes a 6% Sales Tax, a 1% Horry County School Capital Tax and 1% Road Tax on everything sold as well as a 2% Accommodations Tax and a 5% Amusement Tax.