accommodations tax
Known also as a hotel or lodging tax, this is charged in most states across the country to travelers when they rent accommodations in a hotel, inn, tourist home or house, motel, or other lodging; in South Carolina, the state accommodation tax is a mandatory 2%, which is distributed back to cities and counties by a formula based on point of sale; local county and municipal governments may also impose a local accommodations tax by ordinance, which cannot exceed 3%; funds from this tax must be used for tourism-related expenditures as defined by SC Code Section 6- 1-530. (Davis, 2025)