PO Box 4044, West Columbia, SC 29171 l www.westcolumbiasc.gov l 803.791.1880
Hospitality Tax Packet
      The City of West Columbia City Council authorized the levy of a two
percent (2%) local hospitality tax on prepared meals and/or beverages, inclusive of alcoholic beverages, beer
and wine sold in establishments eecve September 1, 2016.
No, the hospitality tax is similar to the state
sales tax in that it is a pass through to the customer. As a business owner you will charge 2% for local
hospitality taxes remied to the City of West Columbia.
  The tax imposed by this ordinance shall be collected from the customer when payment for meals or
beverages is tendered and shall be held in trust for the benet of the City unl remied”.
               
      The city is required to deposit the funds into a local hospitality tax
fund maintained separately from the general fund in accordance with state law. The citys use of hospitality
tax funds is for tourism related acvies and improvements.
An establishment shall mean any business, private club, or non-prot instuon other than a private club
which has a xed place of operaons, or uses a mobile device on a regular basis, within the city and which
from that locaon or device sells prepared meals and/or beverages inclusive of alcoholic beverages, beer,
and wine, whether for on-premises consumpon, take-out, or delivery. As used in this denion, non-prot
instuon shall include any medical, educaonal, or social service facility which makes the service of
prepared meals and beverages available for sale to the public at-large on a regular basis.
bars and lounges, private clubs, hotels and motels, caterers, grocery stores, convenience stores (if they sell
prepared or modied foods and/or beverages) and other food service establishments.
The hospitality tax collected shall be
remied to the city on the reporng form provided in this packet. The forms must be postmarked by the
20th day of the month following the closing date of the period for which the tax payment is to be remied.
For example, taxes collected in September must be postmarked by October 20th.
The tax must be remied:
On a monthly basis when the esmated amount of tax is more than $50.00 a month. The closing date is the
last day of the month.
On a quarterly basis when the esmated amount of tax is $25.00 to $50.00 per month. The closing dates
are the last days of the months of March, June, September and December.
On an annual basis when the esmated amount of average tax is less than $25.00 a month. The closing
date is the last day of December.
 A prepared meal would be any food and/or beverage, inclusive
of alcoholic beverages, beer and wine, prepared or modied by an establishment which at the me of sale is
ready for consumpon by members of the public, regardless of the actual quanty, presentaon, or
packaging, without regard to the me of day of the sale.
All food and/or beverage sales including alcoholic beverages.
All food and/or beverage sales prepared, modied and ready for consumpon.
Some examples are:
Heated foods (muns, bagels, etc.)
Oven ready pizzas (including the sale of individual slices)
Nachos, hot dogs, sandwiches made to order or made in advance
Oven fried or rosserie chicken
Hot and cold side items (e.g., vegetables, macaroni and cheese, mashed potatoes, potato salad,
cole slaw, etc.)
Fountain drinks, frozen drinks dispensed from a fountain machine (e.g., smoothies), coee, tea,
hot chocolate, cappuccino
Ice cream dipped or prepared in parlors, frozen yogurt
Doughnuts, pastries, and other bakery items which are prepared or modied
Prepared sandwiches and salads
Foods and beverages prepared for catering
Bulk or cold deli products repackagedfor household consumpon
Party Plaers
Canned or boled drinks
Pre-packaged foods – not prepared or modied
Bags of chips, pretzels, nuts, candy or other pre-packaged snack food items
Any alcohol, including beer and wine, that is sold in cans or boles and is not intended for
consumpon on the premises
Whole fruit consolidated into a basket
    
  Returns with a  on or before the due date are
considered mely led. If the 20th day of the month falls on a Saturday, Sunday, postal service holiday or
city holiday, then payments postmarked or made at the citys Customer Service Department (located at City
Hall) on the next business day will be accepted as mely led. A 5% late fee is imposed on the unpaid tax for
each month, or poron thereof, aer the due date unl paid.
No, not at this me. You may pay by cash, check or
money order.
The reporng form and payment should be delivered or mailed to:
City of West Columbia
An: Hospitality
Post Oce Box 4044
West Columbia, SC 29171
       If you lose your packet/forms please visit our website at
www.westcolumbiasc.gov and download the forms for the remainder of the year or contact Tara Greenwood
at (803) 791-1880 ext. 628.
    Every business required to remit taxes shall maintain books
and records showing the taxes due for a period of ve years aer the tax is due. The Treasurer, or his/her
designee, shall have access to these books and records to assure compliance with the city code.
 Local hospitality taxes
remaining unpaid aer the due date will be sent a Nocaon of Hospitality Tax Violaon. The city may
proceed with all available procedures under the law including, but not limited to, a Municipal Summons to
appear in Municipal Court.
Secon 4. The failure of any vendor subject to this ordinance to remit to the City the tax imposed by the
provisions of this ordinance shall constute a misdemeanor punishable by a ne of not more than $500.00 or
imprisonment for up to thirty (30) days, or both.— Hospitality Tax Ordinance
      No, one check for all locaons will be acceptable. However, please
submit a separate hospitality tax form for each locaon, and mail the check and forms together.
If you have addional quesons, please contact -
   
 August 20th
 September 20th
 October 20th
 November 20th
 December 20th
 January 20th
 February 20th
 March 20th
 April 20th
 May 20th
 June 20th
 July 20th
(Please Print or Type)
Date Opened: ___________________________
D/B/A Business Name: ____________________________________________________ Business Phone: ___________________
State Retail License Number: __________________________________ Federal ID or SSN: ______________________________
Physical Locaon: __________________________________________________________________________________________
City: ________________________________________________________ State: _____________ Zip: _____________________
Esmated Monthly Sales Subject to Hospitality Tax: ______________________________________________________________
Owner, Partnership, or Corporate Charter Name: ________________________________________________________________
Address: _________________________________________________________________________________________________
City:_____________________________________________ State: ________________________ Zip Code: _________________
Contact Name: ____________________________________________________________________________________________
Contact Phone: ____________________________________________________________________________________________
Name of Person or Firm Responsible for Reporng Hospitality Tax: __________________________________________________
Contact Name: ____________________________________________________________________________________________
Contact Phone: ____________________________________________________________________________________________
Mailing Address for all Correspondence: _______________________________________________________________________
City: ___________________________________________ State: ___________________________ Zip Code: ________________
I cerfy that all informaon on this form is true and correct to the best of my knowledge.
Signature: ______________________________________________________ Date: ____________________________________
Print Name & Title: _________________________________________________________________________________________
Phone: ___________________________________________________________________________________________________
Please mail Registraon Form to:
City of West Columbia
An: Hospitality
PO Box 4044
West Columbia, SC 29171-4044
You may email a signed copy to hospitality@westcolumbiasc.gov.
Mail to: City of West Columbia, Hospitality
Post Oce Box 4044, West Columbia, SC 29171
Hospitality Sales Tax Form for Month: ____________________________
Business Name: ______________________________________ Physical Locaon: ______________________________
(Please Print)
Mailing Address: ____________________________________________ Fed. ID or SS #: _________________________
City: __________________________________________ State: ______________ Zip: ___________________________
Contact Name: __________________________________________ Contact Phone: _____________________________
Basis of Tax Remiance: (Please check one) _______ Monthly _______ Quarterly _______ Annually
1. Gross Sales of Food and/or Beverages 1. $ _______________________
2. Gross Sales: __________________ 2% (.02) 2. $ _______________________
From Line 1 (Hospitality Tax)
3. Late Fee 
__________________ 5% (.05) ___________________ 3. $ _______________________
H Tax From Line 2 Number of months late (Late Fee)
4. Total Local Hospitality Tax Due to City of West Columbia. 4. $ _______________________
(Line 2 + Line 3) (Total Due)
 
I cerfy that all the informaon stated above is true and accurate to the best of my knowledge and belief.
__________________________________________________ ____________________
For Office Use Only
____ Assess Late Fee Postmark Date _________________