Frequently Asked Questions

Why did the City of Orangeburg implement a Local Hospitality and Accommodations Tax?

To fund necessary capital improvements such as beautification projects and tree plantings, promotional efforts, downtown improvements including Streetscape phases, promotional activities, parking lots, airport improvements, Edisto Gardens projects, Christmas lights and other projects. Funds are also used to fund Keep America Beautiful, the Downtown Orangeburg Revitalization Committee, and the Orangeburg Community Development Corporation.

Hospitality Tax

Who is responsible for the collection and remittance of the Hospitality Tax?

The foodservice establishment is liable for the collection of the tax from patrons and for the monthly remittance of these collections to the City of Orangeburg.

How should the tax be remitted?

Taxes must be remitted monthly to the City of Orangeburg Finance Department or online at www.orangeburg.sc.us/pay-apply by the 20th of each month for the prior month’s total collections. Each remittance must be accompanied by a completed Hospitality Tax Monthly Reporting Form. If the 20th of the month falls on the weekend, remittances must be postmarked by the 20th or received the Friday before.

How can I get additional remittance forms?

Go online to https://www.orangeburg.sc.us/hospitality-tax

What if my tax payment is delinquent?

A 5% penalty per month should accompany all delinquent remittances between the 21^st- 31^st. After the 31^st of the month, the penalty increases to 10%. Tickets for unpaid hospitality taxes will be issued on delinquent accounts.

Am I required to submit a form if my gross proceeds for the month were $0?

Yes, all businesses that provide these types of services are required to submit a form each month, regardless of the sale amounts.

What sales are affected by the Hospitality Tax for restaurants, bars, and other food service establishments?

ALL food and beverage sales are taxed.

What sales are affected by the Hospitality Tax for convenience stores and grocery stores?

All food and beverage sales that are prepared or modified as a meal for immediate consumption.

What are some examples of prepared and modified food and beverages covered by the Hospitality Tax sold by convenience stores and grocery stores?

Heated foods (pizza, nachos, hot dogs, sandwiches, chicken, vegetables, etc.)
Prepared sandwiches, salads, doughnuts, and cakes
Fountain drinks, frozen drinks, coffee, cappuccino, etc.

What are some examples of prepared and modified food and beverages NOT covered by the Hospitality Tax sold by convenience stores and grocery stores?

Packaged Foods
Canned or bottled beverages.
Prepackaged cold deli products.

What sales are affected by the Hospitality Tax for food service that is an accessory to the primary business (arcades, amusements, theaters, etc.?)

Prepared or modified food and beverage items such as fountain drinks, popcorn, nachos, etc.

Accommodations Tax

Who is responsible for the collection and remittance of the Accommodations Tax?

The establishment renting rooms, campground spaces, lodging or sleeping accommodations furnished to transients for less than 90 consecutive days is liable for the collection of the tax from the guests and the monthly remittance of these collections to the City of Orangeburg.