A Local Hospitality Tax is a tax, not to exceed two percent, on the sale of prepared meals
and beverages sold in establishments. The tax is authorized in Article 7 of Chapter 1 of
Title 6 of the Code of Laws of South Carolina, 1976, as amended, generally referred to as
the “Local Hospitality Tax Act”. Cherokee County Council has imposed a two percent
(2%) Local Hospitality Tax to provide a dedicated source of revenue and an appropriate
and efficient means of funding tourist-related infrastructure and capital improvement
projects. It is the Council’s intent to enhance the County’s appeal to tourists through
further development of the County as a destination for tourist related activities.
A prepared meal is any food and /or beverage, inclusive of alcoholic beverages, beer and
wine, prepared or modified by an establishment, which at the time of sale is ready for
Restaurants, bars and lounges, private clubs, hotels and motels, caterers, grocery stores,
convenience stores and other food establishments are responsible for collecting this tax
from patrons and are required to remit such collections to the local government. Failure
to collect taxes does not relieve any business from making the required remittances to the
The Local Hospitality Tax Act requires that taxes be remitted to Cherokee County on a
Monthly basis when the estimated amount of average tax is more than fifty ($50.00)
dollars a month, on a Quarterly basis when the estimated amount is twenty-five ($25) to
fifty ($50) dollars a month and Annually when the estimated amount of average tax is
less than twenty-five ($25) dollars a month.
Cherokee County’s two percent (2%) Local Hospitality Tax is effective on January 1,
2022. The deadline for remittance of the first month’s collections will be 5:00 p.m. on
the 20th of February 2022.