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Laurie O. Lane Revenue Technician |
Hospitality Tax |
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On May 11, 2004, The City of Hartsville passed an ordinance establishing a Hospitality Tax on prepared meals and beverages. The 2% tax is applied to the gross proceeds of sales of prepared food and beverages sold in establishments located within the City of Hartsville. Combined tax is 9% (7% State of South Carolina, and 2% City of Hartsville Hospitality Tax).
The tax imposed by The City of Hartsville, shall be collected from the customer when payment for meals or beverages is tendered and shall be remitted on the designated time schedule to the City of Hartsville. Payment of the hospitality tax shall be remitted by the vendor to The City of Hartsville by the 20th day of the month and shall cover the tax due for the previous month. The tax remitted on or before the due date shall receive a 2% discount. The tax remitted after the due date shall receive a 10% penalty per month until paid in full. The payments should be made to The City of Hartsville, Finance Department.
Included Items:
¨ Produce cut, sliced, cored or modified on site ¨ Salads made on site ¨ Sandwiches/subs prepared on-site ¨ Bakery items cooked/baked on-site ¨ Coffee brewed in store ¨ Seafood steamed/cooked on-site ¨ Grilled hamburgers and hot dogs ¨ Packaged dinners cooked on-site ¨ Fountain drinks ¨ Any food prepared or modified on-site by employee or contractor ¨ Any food cooked on-site ¨ Any prepared foods or meals that are subject to SC sales tax ¨ Any served beverage, including beer, wine, and liquor ¨ Ice cream parlors
Exempt Items:
¨ Canned or bottled drinks sold on-site from vending machines ¨ Canned or bottled drinks which are not sold for immediate on-site consumption ¨ Fruit consolidated into a basket ¨ Items repackaged in store for bulk sale, but not prepared or modified for immediate consumption ¨ Prepackaged cans, boxes, or jars of food ¨ Bags of chips, pretzels, nuts, candy or other prepackaged food items |
