Download Hospitality Tax Form- h_tax_form.xlsx
A 2% fee imposed by the City of Columbia on the purchase of prepared or modified foods and/or beverages intended for immediate consumption or carry out.
All food and /or beverage sales prepared or modified for immediate consumption, carry-out or catered. Examples: Fountain drinks, frozen drinks, coffee, cappuccino, prepared sandwiches, salads, bakery items (doughnuts, cakes, cookies, pies and breads), heated foods (pizza, nachos, hot dogs, sandwiches, chicken, vegetables), fruit trays, vegetable trays and deli meats and cheeses purchased by the pound. This list is not inclusive, but it is simply in place to help you determine which items are subject to the hospitality tax.
A) Who is required to pay Hospitality taxes?
Restaurants, hotels, motels, bars and / or lounges, caterers, ice cream shops, bakery shops and any other food service facilities or establishments of any kind (including convenience and grocery stores) with specified areas for preparing food and beverages.
B) Which food and beverage sales are not subject to the Hospitality Tax?
Pre-packaged foods, bulk or pre-packaged cold deli products, canned or bottled beverages which are not sold for immediate consumption, boxes or jars of food, bags of chips, pretzels, nuts, candy or other pre-packaged food items.
C) How will this tax be remitted to the City of Columbia?
The tax collected by the seller or provider of the service shall be remitted to the City of Columbia along with a form provided by the city by the 20th day of the month and shall cover sales for the previous month.
- On a monthly basis when the estimated amount of average collections is more than fifty ($50.00) dollars a month (annual gross receipts in excess of $30,000).
- On a quarterly basis when the estimated amount of average collections is between twenty-five ($25.00) dollars to fifty ($50.00) dollars a month (annual gross receipts less than $15,000).
- On an annual basis when the estimated amount of average collections is less then twenty-five ($25.00) dollars a month (annual gross receipts less than $15,000).
D) What if my Hospitality Tax payment is delinquent?
A penalty of 5% percent per month must accompany all delinquent remittances.
Mailing Address: P.O. Box 147, Columbia, SC 29217
Physical Address: 1339 Main Street (1st Floor), Columbia, SC 29201
Phone: 803-545-3345 | Fax: 803-988-8025
Office Hours: Mon-Fri - 8:30 a.m.- 5:00 p.m.
Email Address: [email protected]