Welcome to Dorchester County Online Hospitality Tax
As a business in Dorchester County, subject to the Local Hospitality Tax, you have the option to submit and pay for each reporting period by providing your sales reporting of prepared foods and/or beverages, along with supporting documents through the Hospitality Tax Portal.
Login to your account with your e-mail and password. First time users will be required to “Reset their Password”. If further assistance is required, please contact the Business Services Office at 843-563-0018.
Hospitality Tax Policy & Information
Dorchester County enacted a 2% Hospitality Tax on prepared food and beverages effective January 1, 2019, for the unincorporated areas of Dorchester County.
The local hospitality tax shall be 1% for establishments located within the boundaries of any incorporated municipalities within the County which have not imposed a local hospitality tax prior to the effective date of this Ordinance. Business owners collect and remit the tax directly to Dorchester County.
Businesses may pay on a monthly, quarterly, or annual basis, depending on their revenue, as set forth in the ordinance and State law. The revenue is based on the average gross monthly sales. Note that all new businesses will pay monthly. Projected Monthly Revenue (from H-Tax Items) frequency:
- Annual: $0 - $1,250 average per month
- Quartery: $1,250 - $2,500 average per month
- Monthly: Greater than $2,500 average per month
All hospitality tax payments are due by the 20th day of the month following the closing date of the period for which the local hospitality tax is to be remitted. Example: January hospitality tax is due by February 20th.
- Annual payments are due by the 20th of January each year.
- Quarterly payments are due the 20th of April, July, October and January.
- Monthly payments are due the 20th of each month.
Any unpaid assessment of hospitality tax shall be subject to a 5% per month penalty, charged on the original amount of the tax due. If using 13 period accounting cycle, please contact the Business Services Office.
For additional information please click the Local Hospitality Tax Guide & Information button on the left hand side of the screen or email hospitalitytax@dorchestercountysc.gov