All food and/or beverage service establishments located in the City of Florence are responsible for collecting a 2% fee on the sale of prepared meals and beverages sold.
Establishments collecting the Hospitality Fees must remit the fees to the City of Florence on a monthly, quarterly or annual basis depending upon the amount of fees collected monthly. Penalties are assessed by the City for late remittance. Fees collected will be accounted for in a special fund by the City to be used only for municipal services and capital projects that enrich the quality of life for Florence residents while promoting and servicing visitors and tourists.
Prepared meals are defined as food prepared or modified by an establishment which at the time of sale is ready for consumption by members of the public, regardless of the food's actual quantity, presentation or packaging. Food service establishments are defined as businesses within the City which sell prepared meals and beverages (including alcoholic beverages) for immediate consumption. These establishments include restaurants, bars and lounges, hotel and motels with restaurants and/or lounge facilities, caterers, ice cream shops, bakery shops, and other food service facilities including convenience and grocery stores (that have specified areas where foods and beverages are prepared). The Hospitality Fee does not apply to organizations that are exempt from collecting state sales tax.
Additional details about the City of Florence’s Hospitality Fee can be obtained by visiting the City of Florence Licensing & Permitting Department located on the 4th floor at 324 West Evans Street, Florence, SC or by calling (843) 665-3173.
The Remittance Form and the 2% Fee Schedule is available for download as an Adobe Portable Document Format (PDF) file. For more information, see our PDF page.