Accommodations Tax
Definition
State Accommodations Tax is a mandatory 2% charge applied to all accommodations statewide. Accommodations are defined as “… the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration.”
Purpose
These dollars are distributed back to cities and counties by a formula based on point of sale. In addition, the Town has imposed a Local Accommodations Tax by ordinance of 3% that is collected by the Business License Department.
For towns, such as Bluffton, with a high concentration of tourism activity, Accommodations (bed) tax may be used by the Town to provide additional services "to promote tourism and enlarge its economic benefits through advertising, promotion and providing those facilities and services which enhance the ability of the Town to attract and provide for tourists" beyond those services normally provided by the Town.
Deadlines
Deadlines for Applications are March 31, June 30, September 30, and December 30. The Accommodations Tax Advisory Committee meets once a quarter to recommend funding allocations to Council based on qualifying criteria.
Effective July 1, 2019, remittance of local accommodations and hospitality taxes, must be remitted to the Town of Bluffton on the following basis:
- Monthly
- when the estimated amount of average tax is more than $50.00 a month
- Local Accommodations gross proceeds of more that $1,666 per month
- Local Hospitality gross proceeds of more that $2,499 per month
- Quarterly
- when the estimated amount of average tax is $25.00 to $50.00 a month
- Local Accommodations gross proceeds of more than $833 to $1,666 per month
- Local Hospitality gross proceeds of $1,250 to $2,499 per month
- Annually
- when the estimated amount of average tax is less that $25.00 a month
- Local Accommodations gross proceeds of less than $833 a month
- Local Hospitality gross proceeds of less than $1,250 per month
Payments are due on or before the 20th day following the end of the filing period to avoid late penalties of 5% of the unpaid amount for each month or portion thereof until paid in full.
Payments can be made in person, via mail, and online (monthly remittance ONLY). For more information regarding payments please contact the Business License Division at 843-706-4501.