Revenue and Fiscal Affairs compiles school district, county, and municipal revenue and expenditure data for South Carolina. School district revenue and expenditure data are obtained from annual submissions by each district to the SC Department of Education. Counties and municipalities receiving revenues from state aid, known as Aid to Subdivisions, are required to submit an annual financial report to our agency detailing their sources of revenue, expenditures by category, indebtedness, and other information.
Counties and municipalities may impose, by ordinance, a local hospitality tax not to exceed two percent of the charges for food and beverages pursuant to S.C. Code of Laws §6-1-720. Counties and municipalities may also impose, by ordinance, a local accommodations tax not to exceed three percent on the rental or charges for accommodations furnished to transients pursuant to S.C. Code of Laws §6-1-520.
Revenues and tax rates are provided as reported. Please contact the local taxing authority to confirm any information.