Richland County Hospitality Tax


Hospitality Tax Number: Business SSN/FEIN Number:


Mail Vouchers To:
Richland County Government
Treasurer's Office/Hospitality Tax
P.O. Box 11947
Columbia, South Carolina 29211

For Questions or More Information:
Website: Hospitality Tax Information
E-mail: tate.carole@richlandcountysc.gov
Office Phone: 803-576-2259

Important Payment Information
  • Liability: Payment of the Hospitality Tax shall be the liability of the consumer of the foods or beverages, and shall be charged to and paid by that consumer at the time of delivery of the food or beverages.

  • Responsibility: Failure to charge the Hospitality Tax or collect it from the consumer does not relieve the business of the responsibility of remitting the required Hospitality Taxes to the County.

  • Remittance: The provider of goods subject to the Hospitality Tax shall remit the taxes with the appropriate frequency to the Richland County Treasurer's Office by the 20th of the month following the month of collection.

  • Penalties: Failure to pay on time - or submit all required documents on time - carries a penalty of 5% per month, charged on the original amount of the Hospitality Tax due.

  • Required Documents: All mailed or online payments must be accompanied by a State Sales Tax (ST-3) Form for the appropriate reporting period, either mailed with the payment or e-mailed to HTax@rcgov.us. All mailed payments must also include a signed, original voucher form. Failure to provide these documents may result in a citation to Magistrate's Court and a fine up to $1,092.50

  • Payment Frequency: Payment frequency is based on the prior year's gross sales. All new businesses must pay Hospitality Taxes their first twelve months on a monthly basis. All changes in frequency will only be made at the end of the calendar year for the next calendar year.