Licenses and Fees
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Local Hospitality Fee
Hospitality Fee is a uniform fee equal to two percent (2%) imposed on the sale of Prepared Meals and beverages for immediate consumption sold in establishments that are responsible for collecting the fee at the time of sale.
Prepared Meals means food prepared or modified by an establishment which at the time of sale is ready for consumption by members of the public, regardless of the food’s actual quantity, presentation, or packaging.
Establishment means any business within the City which sells Prepared Meals and beverages for immediate consumption. Establishments include restaurants, bars and lounges, hotels and motels with restaurants and/or lounge facilities, caterers, ice cream shops, bakery shops, and other food service facilities including convenience and grocery stores (that have specified areas where foods and beverages are prepared).
Fee Information for Remittance
All food and/or beverage service establishments located in the City of Florence are responsible for collecting a 2% fee on the sale of prepared meals and beverages sold.
Establishments collecting the Hospitality Fees must remit the fees to the City of Florence on a monthly, quarterly or annual basis depending upon the amount of fees collected monthly. Penalties are assessed by the City for late remittance. Fees collected will be accounted for in a special fund by the City to be used only for municipal services and capital projects that enrich the quality of life for Florence residents while promoting and servicing visitors and tourists.
Prepared meals are defined as food prepared or modified by an establishment which at the time of sale is ready for consumption by members of the public, regardless of the food's actual quantity, presentation or packaging. Food service establishments are defined as businesses within the City which sell prepared meals and beverages (including alcoholic beverages) for immediate consumption. These establishments include restaurants, bars and lounges, hotel and motels with restaurants and/or lounge facilities, caterers, ice cream shops, bakery shops, and other food service facilities including convenience and grocery stores (that have specified areas where foods and beverages are prepared). The Hospitality Fee does not apply to organizations that are exempt from collecting state sales tax.
Additional details about the City of Florence’s Hospitality Fee can be obtained by visiting the City of Florence Licensing & Permitting Department located on the 4th floor at 324 West Evans Street, Florence, SC or by calling (843) 665-3173.
Who is responsible for the collection and remittance of the Hospitality Fee?
The food and/or beverage service establishment is responsible for collection of the fee from patrons and the monthly remittance of the collections to the City of Florence.
Where should my collections be remitted?
The remittance report, payment, and sales tax return for the corresponding period should be delivered or mailed to:
City of Florence
Hospitality Fee Section
324 West Evans Street
Florence, S.C. 29501
What is the frequency of payment?
The local Hospitality Fee must be remitted to the City of Florence on a monthly basis when the estimated amount of average tax is more than $50.00 a month. If the estimated amount of average tax is $25-$50 per month, it may be remitted on a quarterly basis. When the estimated amount of average tax is less than $25 per month, the fee may be remitted on an annual basis.
What if my fee payment is delinquent?
A 10% penalty per month should accompany all delinquent remittances. If the 20th of the month falls on a holiday or weekend, the City will accept, without penalty, payment on the following work day.
Persons or businesses selling goods door to door must obtain a business license from the City of Florence Licensing & Permitting Department. Persons or businesses requesting donations door to door must obtain a solicitation permit from the City of Florence Licensing & Permitting Department. Anyone selling merchandise or requesting donations must carry the appropriate City permit. A solicitation or business license permit is necessary to solicit anywhere in the City of Florence, including streets, public buildings, and private residences. Should a person be soliciting without a valid permit, he or she is subject to fines and/or arrest. If a violation is deemed to have occurred, a summons may be issued to the violating person and/or business.
Never pay or donate cash or valuables to a door to door solicitor, whether or not they appear legitimate. If a solicitor does not have a permit or appears fraudulent, contact the City of Florence Police Department at 843-665-3191.
Download and print the Door to Door Permit Application