Local Accommodations Fee
The Accommodations Fee (3%) is imposed on sectors of the Accommodations industry within the geographic confines of Cherokee County that are defined as any room (excluding meeting and conference rooms), camp ground spaces, recreational vehicle space, lodgings or sleeping accommodations furnished to transients by any hotel, inn, condominium, motel, bed and breakfast, residence, or any other place in which rooms, lodgings or sleeping accommodations are furnished for consideration within the county. The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person or persons or a period of thirty (30) continuous days or longer are not considered proceeds from transients.
A business is subject to the collection and remittance of the Cherokee County Accommodations Fee if it meets one or more of the conditions above. The payment of the fee is the liability of the consumer of the services and due to the service provider upon delivery of the service.
The provider of the services shall remit the form, a copy of the state’s sales tax computation form, and the accommodations fees due on the twentieth day of each month, or, when such twentieth day falls on a Saturday or Sunday or legal holiday, the first business day thereafter, commencing in July 1999, to the Cherokee County Treasurer’s Office, at 110 Railroad Ave., Gaffney, South Carolina 29340. (Post Office Box 1267, Gaffney, South Carolina 29342)
Inspections and Audits
To ensure compliance with the Accommodations Fee Ordinance all businesses are subject to periodic on-site inspection and/or financial audit. In the event an inspection or audit reveals that inaccurate information has been filed, an assessment for the correct fee and applicable penalties may be issued to the business.
Violations will be issued in the event the business:
- fails to collect the Accommodations Fee
- fails to remit to the County and Accommodations Fee collected
- fails to file a Accommodations Fee return
- knowingly provides false information on a Accommodations Fee return
- fails to provide books and records to the County authorized agent of the County for the purpose of inspection, examination, or audit after 24 hours of written notice
Each day of violation constitutes a separate offense. Upon conviction of a violation, the violator is guilty of a misdemeanor and subject to a fine or forfeiture not exceeding $500, or imprisonment not exceeding 30 days, or both.