City of Aiken Accommodations Tax
The Accommodations Tax is enacted to preserve the general health, safety, and welfare of the general public within the city, and to specifically improve and increase tourism-related activities and facilities, and to enhance the quality of life in the city for its citizens and visitors.
The City of Aiken has an accommodations tax of 3% that is to be collected. The Accommodation tax only applies to short-term rentals, less than 90 days. The Accommodation tax is to be remitted to the City of Aiken by the 20th of each month with the tax being based on the previous month’s gross receipts. Please remember that payments are due prior to the 20th of each month to avoid a penalty. A penalty of 5% of the unpaid tax will be levied for each month or portion thereof after the due date until paid.
As defined by the Aiken, South Carolina Code of Ordinances: The Accommodation Tax is A uniform tax equal to three percent is hereby imposed on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in S.C. Code 1976, § 12-36-920(A) and is imposed on every person engaged in the business of furnishing accommodations to transients for consideration within the city. Included are gross proceeds derived from 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 consideration.
Please also note that this fee is collected by the City of Aiken and not the South Carolina Department of Revenue. All payments are to be sent to the City of Aiken, PO Box 2458, Aiken, SC 29802 by the 20th of each month to avoid penalty. If your business will be responsible for collecting and remitting this tax, you will need to request and complete an Application for Accommodation Tax Account and return it to us immediately. We will set up your account so that notices can be mailed to you. Please remember that these notices are mailed only as a reminder and do not excuse you from remitting this tax in a timely manner. The application will also contain different categories that are available for remitting this tax. Please choose the one that will apply to your business based on your volume of collections. If you have any questions, please feel free to contact Andrew Ridout online or by phone at 803-642-7642.
We appreciate your help in the collection of this tax. Thank you for your time and assistance with this matter and please let us know if we may be of any assistance to you.
Accommodations Tax Application Handbook
Accommodations Tax Application
Accommodations Tax Marketing Spreadsheet