The Horry County 1% Capital Projects Sales Tax becomes effective May 1, 2017. Sales tax is imposed on the sales of goods and certain services in Horry County. The additional 1% Capital Project Sales Tax must be collected and remitted for sales on and after May 1, 2017, including accommodations. This additional rate also applies to the Use tax which is imposed on the storage, use or consumption of tangible personal property and certain services when purchased at retail from outside the state.
If the service is provided May 1st or after, the new 1% sales tax must be collected and remitted for accommodations. This requirement to collect the additional one cent applies even if the charge for the accommodations has been paid in full prior to May 1st. The tax in effect at the time of service is provided, is the tax that must be collected and remitted.
Horry County Hospitality Fee Department