Fill - Free fillable FY 2020 - 2021 CITY OF WEST COLUMBIA (City of West Columbia, SC) PDF form

FY 2020 - 2021

CITY OF WEST COLUMBIA ACCOMMODATIONS TAX

GRANT OVERVIEW & GUIDELINES

Authorized under Chapter 4 of Title 6 of the South Carolina Code of Laws (“Code”), Accommodation Taxes

are collected by lodging facilities (i.e., hotels, motels, etc.) from individuals who spend one or more nights in

their facilities (also known as the “heads on beds” tax). These tourism-related funds must then be used to

promote tourism and enlarge the economic benefits of the area through advertising, promotion, and providing

those facilities and services that enhance the ability of the county or municipality to attract and provide for

tourists. Collected funds are distributed to the respective counties and municipalities to determine the best

use of these funds that meets the intent of the law. In the City of West Columbia, applications for funds from

the Tourism-related Fund are submitted to the West Columbia Accommodations Tax Advisory Committee

(Committee) for review. Eligible applicants include public and private not-for-profit organizations. The

Committee will then make allocation recommendations to West Columbia City Council for final determination

and approval.

What is the definition of a tourist?

Under Section 6-5-5 (a)(4), “travel” and “tourism” mean the action and activities of people taking trips

outside their home communities for any purpose except daily commuting to and from work. Because

there is no clear definition of “home community” within the Code, the Tourism Expenditure Review Committee

(TERC), the state oversight committee for these funds, has adopted a guideline set by other travel industry

entities that states that a tourist is generally one who travels in excess of 50 miles from home. However,

TERC will review every event on a case by case basis to consider how the project or event increases visitors

to the region and boosts the economy.

What type of project or event qualifies as a tourism-related expenditure?

The Committee looks to distinguish between events or activities designated for and attended primarily by

those in the local community (not qualifying) from events that are designated for and attended primarily by

non-residents who come from outside the local community, which generally means from outside a 50-mile

radius (qualifying). To make a determination regarding the purpose or intent of an activity or event, the

Committee looks to substantiate the promotional activities undertaken to bring non-residents into the area to

attend the funded activity. The promotional effort is a key indicator of the extent to which the purpose

of the funded activity is to attract non-residents.

Certain tourism-related expenditures must be awarded on a “percentage of tourism” basis. Applicants must

be able to substantiate how much of the total expenditure is related to tourism, and must be able to provide

the “percentage of tourism” to the total budget of the project.

Categories of Qualifying Expenditures (as applied to West Columbia):

Under the Code, in order to qualify for a tourism-related expenditure, the expenditure must (1) be used

to attract or provide for tourists, and (2) can not be used for an item that would normally need to be

provided for by the municipality. There are five (5) categories of tourism-related expenditures applicable

for the City of West Columbia:

• Advertising & Promotion of Tourism – Under Code Section 6-4-10 (4)(b)(1), monies in the Tourism-

related Fund can be used for advertising and the promotion of tourism to increase tourism in the

municipality. Qualifying expenditures would include monies spent on magazine, newspaper, web,

radio or television advertising in an attempt to promote the municipality to tourists. Qualifying

expenditures also include monies spent to promote the municipality to entities that specialize in

tourism, such as bus tour companies and travel agencies.

• Arts & Cultural Events – Under Code Section 6-4-10 (4)(b)(2), monies in the Tourism-related Fund

can be used for the promotion of the arts and cultural events. Expenditures that can qualify include

monies used for advertising or the promotion of a particular festival or arts/cultural event held in or

near the municipality in an effort to attract tourists who will stay in hotels/motels, etc. within the

city.

• Facilities for Civic and Cultural Events – Under Code Section 6-4-10 (4)(b)(3), monies in the

Tourism-related Fund can be used for the construction, maintenance and operation of facilities for

cultural and civic activities, including construction and maintenance of access and other nearby

roads and utilities for the facilities. Eligible expenditures can include the costs incurred in building

a civic center, a museum or a coliseum. Funds may also be used for the continued operation of

such facility including repairs, and management fees or salaries of those who work at the facility.

Please note that the facility must enhance the ability of the municipality to attract and

provide for tourists and can not provide a purely local function or benefit.

• Tourist Transportation – Under Code Section 6-4-10 (4)(b)(6), monies in the Tourism-related Fund

may be used for tourist shuttle transportation. Qualifying expenditures include any monies spent

to provide public transportation to tourist, such as shuttle buses or trolleys. For example, shuttles

to transport persons from the airport to hotels, or from the hotels to tourist attractions, or from

conventions or tourist attractions to other tourist facilities would qualify.

• Visitors Centers – Under Code Section 6-4-10 (4)(b)(8), monies in the Tourism-related Fund may

be used for operating visitor centers. Expenditures that will qualify are any monies spent to operate

and maintain centers whose primary purpose is to provide information, brochures, and other

services to tourists.

Who is eligible to apply?

Eligible applicants include public and private non-profit organizations. No grant can be made to a private

for-profit organization to be expended by the organization for its own event. Also, grants will not be made

to non-profit organizations for projects which will primarily benefit one or a very few persons, or an exclusive

group of for-profit organizations.

Can Tourism-related Funds be used to support local art or music programs such as Jazz in the

Schools, which improve the cultural climate of the municipality?

NO. While such art programs are educational and promote culture, they do not enhance the ability of the

municipality to attract and provide for tourists. These types of programs primarily benefit the local population

by exposing them to new experiences; however, tourists rarely participate or experience the benefits of these

programs.

Can Tourism-related Funds be used for local transportation for senior citizens’ programs, or

programs related to drug abuse, AIDS awareness or similar programs that would benefit residents?

NO. While such programs do benefit the local community, they do not fit into any of the categories of tourism-

related expenditures and they do not attract or promote tourism within the municipality. However, to the

extent that a particular program is primarily designed to serve tourists, the program could be eligible as a

tourism-related expenditure. For example, senior citizens transportation for elderly tourists may qualify as a

tourism-related expenditure.

Can Tourism-related Funds be used to fund billboards or advertising relating to anniversaries or

other non-tourist related promotions for schools, colleges, universities or municipalities?

As a general rule, NO. However, if the billboard was designed to advertise the area and attract tourists to

the municipality, then the expenditure may qualify. For example, a billboard that reads “Come see West

Columbia and celebrate our 130

Anniversary,” and lists events to be held celebrating the anniversary, would

qualify. A billboard recognizing the anniversary of a private high school would not.

Can Tourism-related Funds be used for travel and lodging expenses of local high school bands in

such events as the Macy’s Thanksgiving Day parade?

NO. These events do not serve to attract tourists to the band’s municipality; rather they only serve to attract

tourists to the locality where such event is being held.

Can Tourism-related Funds be used to fund scholarships offered by a sporting or other type of similar

event, which otherwise qualifies for Tourism-related Funds for promoting its events?

NO. The scholarships do not qualify as a tourism-related expenditure under the Code.

May a municipality use Tourism-related Funds for beautification projects?

It depends on two factors: (1) is the project designed to attract or provide for tourists? and (2) is the

beautification a service that would normally be provided by the municipality? For example, a beautification

project around municipal buildings is a service that is normally provided by the municipality and would not

qualify. However, the creation of a public garden, such as Edisto Gardens in Orangeburg or Brookgreen

Gardens in Horry County, is the creation of a destination tourist facility and would qualify for tourism-related

funds, provided that such location was designed to attract tourists or enhance the ability of the municipality

to attract tourists.

Thank you for your interest in West Columbia’s Accommodations Tax Program. The following policies and

procedures for making an application to the Tourism-related Fund are provided below for your assistance.

Grant Overview & Guidelines are also attached for your information and should be reviewed prior to making

an application.

Funding provided by Accommodations Tax used for promotion and advertising specifically designed to bring

tourists to the City of West Columbia, is made under the provision that the City of West Columbia will be

listed as a co-sponsor on all advertising, including, but not limited to, all print media, radio, television and web

ads. Funds can only be awarded to those projects that will attract people to stay overnight in the City of West

Columbia and to frequent City of West Columbia restaurants.

Grant funds from the Accommodations Tax Program should be considered supplementary to the budget of

any applicant, and unless otherwise approved, must be used within the fiscal year for which the funds were

approved (July 1, 2020 – June 30, 2021).

DEADLINE FOR SUBMITTNG APPLICATION: No later than 5 PM, on May 4, 2020

NUMBER OF COPIES: Applicants must email an electronic copy, PDF preferred, to: bjunthank@westcolumbiasc.gov

Also required for submission is one (1) original printed copy, (binder-clips acceptable). All applications must be typed.

Please use the on-line fillable form. Note: No e-mailed copies will be accepted without the hard copy submittal.

ELIGIBLE APPLICANTS: The applicant must be a public or private non-profit organization.

DISBURSEMENT OF FUNDS: Awards may be disbursed any time after July 1

of the program year, but the city

reserves the right to require an applicant to submit appropriate documentation [i.e., signed contract(s), detailed

invoice(s), canceled check(s), etc.] before disbursing funds.

FINANCIAL STATEMENTS: If your organization received funding last year, a copy of the final financial statement

must accompany this application.

OTHER ACCOMMODATIONS TAX FUNDING: Organizations must indicate any other accommodations tax funds they

have requested or received from other municipalities or counties for this funding year.

FUNDING APROVAL: Funding in one calendar year does not automatically ensure funding in subsequent years.

Organizations seeking accommodation tax funding must submit an application each year.

The West Columbia Accommodation Tax Committee will hold a public meeting on Thursday, May 21,

2020, at 5:30 PM, in the New Brookland Room, at City Hall (200 N. 12

Street), to review applications, and

if deemed appropriate, to hear presentations from selected applicants.

Accommodations Tax

Application Guidelines

July 1, 2020 – June 30, 2021

1. The Applicant must be a public or private non-profit organization. Private non-profit organizations (non-

governmental) must attach a copy of the applicant’s 501 (C) certification letter and a copy of a current

Secretary of State charity registration letter. PLEASE FILL IN ALL BLANKS. Incomplete applications may

be deemed unresponsive and be returned to the applicant. Use “N/A” if not applicable.

Name of Project/Event ____________________________________________________________________________

Event Website: __________________________________________________________________________________

Applicant/Organization ____________________________________________________________________________

Federal ID No. _____________________________________ Non-Profit Status: ______________________________

Type of Organization: ___ County ___ Municipal ___ Other Gov’t ____ Non-Profit ___ Comm Serv/Church

roject Manager __________________________________________ Title __________________________________

Primary Telephone #_____________________________ Secondary Telephone # _____________________________

Address ________________________________________________________________________________________

Email __________________________________________________________________________________________

Applicants must submit a budget of planned expenditures with application, and, if approved for funding, an

accounting of how funds were spent at the end of the funding year.

(Definition: Tourism/tourist generally means the action and activities of people taking trips 50 miles outside their home

communities for any purpose, except daily commuting to and from work.) Distribution of funds may be based on the

percentage of visitors who travel 50 or more miles from outside the West Columbia community to attend or visit your

event.

2. Project Category (check one)

____ Advertising and Promotion of Tourism

The promotion of tourism to West Columbia through advertising in print media, radio, television, web ads, and/or

other

____ Arts & Cultural Events

The promotion of the arts or cultural events to tourists through advertising or promoting a particular festival or

arts/cultural event.

____ Facilities for Civic & Cultural Events

The construction, maintenance and operations of a facility used for cultural and civic activities that will attract tourists

to West Columbia. Eligible expenditures can also include construction and maintenance costs for access and other

nearby roads and utilities for the facility. Facilities for primarily local use are not eligible.

ACCOMMODATION TAX APPLICATION

For fiscal year July 1, 2020 – June 30, 2021

West Columbia Accommodations Tax Application Page 2

_____ Tourist Transportation

To provide for public transportation, such as shuttle buses or trolleys, to transport tourists to and from hotels and

tourist facilities, attractions and/or events.

____ Visitors Centers

For the operation/maintenance of visitors centers whose primary purpose is to provide information, brochures and

other services to tourists.

3. Project/Event general description with specific reference to what will be accomplished with city funds.

Describe how your project/event will attract and promote tourism or help provide services and facilities that are

needed to attract and provide for tourists, civic and cultural activities. (Attach additional sheet, if necessary)

__________________________________________________________________________________________

4. Project Period: Begin __________________ End ____________________

(must be within the funding year July 1, 2020 – June 30, 2021)

One important factor in allocating these funds is that there should be more hotel/motel activity in West Columbia due to the

funding provided. For events projects, answer question 5 (a) (b) & (c) below. All other projects skip to question #6.

a. which hotels in the City of West Columbia have you contacted to arrange rooms for your overnight visitors? ____

American Inn (1617 Chas. Hwy) ___ American Inn & Suites (McSwain Dr) ___ Holiday Inn & Suites (McSwain Dr)

____ Quality Inn (2516 Augusta Rd) ____ Residence Inn, Mariotte ____ Oyo Hotel (McSwain Dr) Total rooms

booked _____

b. Total number of visitors expected to attend your event _________.

c. W

hat percentage of visitors outside the West Columbia community (50 miles or more) will be attending your event?

______________

6. List the method(s) to be used to track tourist:

___ Web page inquiries – estimated inquiries per month _________

___ Brochure mailings – estimated brochures mailed per month ______

___ Event ticket sales – estimated tickets sold per event _____

___ Event registration – estimated registrants per event _____

___ Hotel room sales – estimated # of rooms per event/per month _______

___ Phone call inquiries – estimated phone calls per month ______

___ Surveys – estimated percent of “tourist” responses per survey ______

___ License plates – estimated count per event ______

West Columbia Accommodations Tax Application Page 3

7. Do/will you advertise outside a 50-mile radius? _____Yes ____No

a. If yes, please check all that apply to advertising sources outside a 50-mile radius:

___ Rack cards - # distributed _______

___ Brochures - # distributed _______

___ Posters - # distributed _______

___ Magazine Ads - # ads _______ (list ads & distribution range on separate sheet)

___ Newspaper Ads - # ads _______ (list newspapers & distribution on separate sheet)

___ Televisions Ads - # ads _______ (list stations & viewing range on separate sheet)

___ Radio Ads - # ads _______ (list stations & listening range on separate sheet)

___ Billboards - # ads _______ (list number & locations on separate sheet)

___ Websites - # web pages other than primary website: _______ (list on separate

sheet the target audience)

___ Other (list on separate sheet along with target audience

b. If no, is there any other group/agency who will be responsible for advertising? If so,

who? _____________________________________________

8. Estimated Cost of Project $_____________________

9. Total Accommodations Tax Funds Requested from West Columbia for FY 2020-2021: $_______,

which represents _________% of the total project/event budget. Please include this amount when

listing proposed sources of income on budget page. (Unless otherwise approved, funds must be

spent within the funding year: July 1, 2020 – June 30, 2021)

10. Has your project/event or organization previously received Accommodations Tax Funds from any

source in the last 3 years? ___ Yes ___No

a. If yes,

FY 2019-2020: $___________; source: __________________; purpose: __________________

FY 2018-2019: $___________; source: __________________; purpose: __________________

FY 2017-2018: $___________; source: __________________; purpose: __________________

b. For each award year, did you expend 100% of the Accommodations Tax Funds you were awarded?

___Yes ___No

c. If no, please explain and give amount not used:

____________________________________________________________________________________

City of West Columbia

Accommodations Tax Application Revenues – Page 4

Organization /Event ________________________________________________________________________

Provide the best description possible for the type and source of revenue(s) (example: A-Tax grant /Lexington

County – Committed - $10,000). Identify all contributing sponsors by name, agency, etc.

Please include the amount being requested from West Columbia A-Tax in your budget.

Type of Revenue /Source

Requested,

Committed or

Received

(Select One)

Amount for

FY 2020-2021

TOTAL *

*NOTE: This amount should equal the amount of expenses on following page.

City of West Columbia

Accommodations Tax Application Expenditures – Page 5

Organization/Event: _________________________________________________________________________

List all expenses associated with this event.

Type of Expenditure

Amount for

FY-2020-2021

TOTAL*

*NOTE: This amount should equal the amount of revenues on previous page.

West Columbia Accommodations Tax Application Page 6

I certify that the above information, along with any attachments, represents a true and accurate description

of the project/event for which we are applying for funds through the West Columbia Accommodations Tax

Program.

I also certify that I have read and understand the West Columbia Accommodations Tax Overview and

Guidelines.

_____________________________________ ______________________________

Signature of Project Manager/Director Date

PLEASE FOLLOW THE INSTRUCTIONS BELOW:

Order of Application Package:

1. Cover letter to include brief history of organization.

2. Copy of IRS 501 (C) certification letter (for private non-profit organizations)

3. Copy of a current South Carolina Secretary of State Charity registration letter (for private non-

profit organizations)

4. Completed West Columbia Accommodations Tax Application (including revenues/expenses)

5. Additional Information to questions (placed in order of questions)

Submissions

Applicants must email an electronic copy, PDF preferred, to: bjunthank@westcolumbiasc.gov. Also required for

submission is one (1) original printed copy, (unbound, binder-clips acceptable). All applications must be typed.

Please use the online fillable form. Note: No emailed copies will be accepted without the hard copy submittal.

City of West Columbia

ATTN: BJ Unthank

City Hall

200 N. 12

Street

West Columbia, SC 29169

DEADLINE IS 5:00 PM – Monday, May 4, 2020

**All applications must be typed**

***No emailed copies will be accepted without the one (1) hard copy submittal***

Note: Please call BJ Unthank, at (803) 939-8614, if you have any questions regarding the application,

project eligibility or the grant process prior to submission of your application.

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