South Carolina Code Section 6-4-5 and related sections impose a 2% tax on all accommodations, including campgrounds, in the state for the purpose of assisting in the development of innovative and/or effective tourism promotion projects at the local level; enlarging the economic benefits of tourism through advertising; and assisting in developing a strong tourism industry throughout South Carolina.
The State allocates the funds to the government entities based on point of revenue origin. The net proceeds are remitted quarterly to the municipality or county in which the tax was collected. The state's eleven tourism districts also receive a percentage of the accommodations tax. Two percent of the total revenues collected in the state is taken off the top and distributed evenly to the eleven tourism districts.
Accommodations Tax Application Handbook
Accommodations Tax Application Form