Welcome to the City of Orangeburg’s Local Hospitality and Accommodations Tax Frequently Asked Questions page. This section provides clear answers to common questions about tax requirements, reporting, and compliance for businesses operating within the city. Use this resource to better understand your responsibilities and ensure accurate and timely tax filings.
To fund necessary capital improvements such as beautification projects and tree plantings, promotional efforts, downtown improvements including Streetscape phases, promotional activities, parking lots, airport improvements, Edisto Gardens projects, Christmas lights and other projects. Funds are also used to fund Keep America Beautiful, the Downtown Orangeburg Revitalization Committee, and the Orangeburg Community Development Corporation.
Hospitality Tax
The foodservice establishment is liable for the collection of the tax from patrons and for the monthly remittance of these collections to the City of Orangeburg.
Taxes must be remitted monthly to the City of Orangeburg Finance Department or online at www.orangeburg.sc.us/pay-apply by the 20th of each month for the prior month’s total collections. Each remittance must be accompanied by a completed Hospitality Tax Monthly Reporting Form. If the 20th of the month falls on the weekend, remittances must be postmarked by the 20th or received the Friday before.
Go online to https://www.orangeburg.sc.us/hospitality-tax
A 5% penalty per month should accompany all delinquent remittances between the 21st- 31st. After the 31st of the month, the penalty increases to 10%. Tickets for unpaid hospitality taxes will be issued on delinquent accounts.
Yes, all businesses that provide these types of services are required to submit a form each month, regardless of the sale amounts.
ALL food and beverage sales are taxed.
All food and beverage sales that are prepared or modified as a meal for immediate consumption.
- Heated foods (pizza, nachos, hot dogs, sandwiches, chicken, vegetables, etc.)
- Prepared sandwiches, salads, doughnuts, and cakes
- Fountain drinks, frozen drinks, coffee, cappuccino, etc.
- Packaged Foods
- Canned or bottled beverages.
- Prepackaged cold deli products.
Prepared or modified food and beverage items such as fountain drinks, popcorn, nachos, etc.
Accommodations Tax
The establishment renting rooms, campground spaces, lodging or sleeping accommodations furnished to transients for less than 90 consecutive days is liable for the collection of the tax from the guests and the monthly remittance of these collections to the City of Orangeburg.
Taxes must be remitted monthly to the City of Orangeburg Finance Department or online at www.orangeburg.sc.us/pay-apply by the 20th of each month for the prior month’s total collections. Each remittance must be accompanied by a completed Accommodations Tax Monthly Reporting Form.
Go online to https://www.orangeburg.sc.us/hospitality-tax
A 5% penalty per month should accompany all delinquent remittances between the 21st- 31st. After the 31st of the month, the penalty increases to 10%. Tickets for unpaid hospitality taxes will be issued on delinquent accounts.
Yes, all businesses that provide these types of services are required to submit a form each month regardless of sale amounts.