Hospitality Fee is a uniform fee equal to two percent (2%) imposed on the sale of Prepared Meals and beverages for immediate consumption sold in establishments that are responsible for collecting the fee at the time of sale.
 
Prepared Meals means 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.
 
Establishment means any business within the City which sells Prepared Meals and beverages for immediate consumption.  Establishments include restaurants, bars and lounges, hotels 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).
 
Who is responsible for the collection and remittance of the Hospitality Fee?
The food and/or beverage service establishment is responsible for collection of the fee from patrons and the monthly remittance of the collections to the City of Florence.
 
Where should my collections be remitted? 
The remittance report, payment, and sales tax return for the corresponding period should be delivered or mailed to:

City of Florence
Hospitality Fee Section
324 West Evans Street
Florence, S.C.  29501

What is the frequency of payment? 
The local Hospitality Fee must be remitted to the City of Florence on a monthly basis when the estimated amount of average tax is more than $50.00 a month. If the estimated amount of average tax is $25-$50 per month, it may be remitted on a quarterly basis. When the estimated amount of average tax is less than $25  per month, the fee  may be remitted on an annual basis.

What if my fee payment is delinquent?
A 10% penalty per month should accompany all delinquent remittances. If the 20th of the month falls on a holiday or weekend, the City will accept, without penalty, payment on the following work day.