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.
Download the Accommodations Tax Guidelines and Application for 2020-2021 below: