Fill - Free fillable Hospitality Tax Packet (City of West Columbia, SC) PDF form

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 city’s 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.



Restaurants,

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 “repackaged” for 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 city’s 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 _________________

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Hospitality Tax Packet (City of West Columbia, SC)

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