South Carolina Accommodations Tax
The State of South Carolina imposes a 2% tax on all accommodations, including campgrounds, in the state for the purpose of assisting in the development of innovative and/or effective tourism promotion projects at the local level; enlarging the economic benefits of tourism through advertising; and assisting in developing a strong tourism industry throughout South Carolina.
The State allocates the funds to the government entities based on point of revenue origin. The net proceeds are remitted quarterly to the municipality or county in which the tax was collected.
The City of Aiken State Accommodations Tax Grant is available for qualifying non-profit or government organizations. Funds must be spent on marketing outside a 50-mile radius of Aiken in order to qualify for reimbursement. All applications are reviewed by the City of Aiken Accommodations Tax Committee, seven members appointed by City Council. The Committee strives to effectively allocate the State’s Accommodations Tax funds in order to increase the recognition of the City of Aiken as a “Visitors Destination,” while closely following the guidelines set forth by the State of South Carolina.