Hospitality Tax
What is Hospitality Tax?
Hospitality tax is a uniform tax equal to two (2%) percent on the gross sales price of prepared meals and beverages sold in establishments. 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 consumption.
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.