City of North Myrtle Beach

Hospitality Fees

The Hospitality Fee is a fee that everyone who eats in a restaurant, rents a room for a week or two, goes to a show or plays golf in North Myrtle Beach will pay whether they live in North Myrtle Beach or another state.

The fee is imposed on the following:

All food and beverages prepared/modified prior to consumption- 1%
Accommodations for transients- 1.5%
Paid admissions to amusements- 1%

The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of ninety (90) continuous days or more are not considered proceeds from transients.

Who collects the Hospitality Fee?

Food service facilities

Restaurants, bars
Grocery and convenience stores

Lodging facilities providing accommodations for transients

Hotels, Motels, Inns
Campgrounds, Tourist camps
Condominiums

Paid admissions to amusements

Theaters, Night Clubs
Golf courses, Miniature golf courses
Zoos, Water Parks, Piers
Bowling Alleys, Skating Rinks
Bingo Halls and Arcades


Why is there a Hospitality Fee and how is it used?

The City adopted the Hospitality Fee in order to diversify its revenue sources and not place continuing burdens upon business and residents through the business license tax and property tax. The Hospitality Fee was identified as an equitable way for residents and visitors to the City to contribute to the cost of capital infrastructure improvements related to maintenance of the beaches, transportation routes, public parking, oceanfront access ways, and the acquisition of capital facilities and equipment necessary for the provision of adequate police and fire services. These funds must be used for capital infrastructure improvements and cannot be used for normal operating expenses.


What is the remittance process?

The fee (based on your monthly gross receipts) is to be remitted monthly by the 20th of the following month to the City Revenue Department with the appropriate reporting forms. A discount of 2% of the fee due is allowed if the remittance is made on or before the due date. A penalty of 5% of the unpaid balance per month for each month past due is imposed on late payments.
Click for Hospitality Fee Submission form


Are there Other Fees collected by other Agencies?

In addition to our Hospitality Fee, Horry County imposes a 1-1/2% Hospitality Fee on the same basis. The State of South Carolina imposes a 5% Sales Tax on everything sold and a 2% Accommodations Tax and 2% Amusement Tax.