Remittance Information For Local Hospitality Fee
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.
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 paid online, 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.