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Town of Hilton Head Island
Beach Preservation Fee & Accommodations Tax

General Information

What is the Beach Preservation?

A uniform fee equal to 2% is imposed on the gross proceeds derived from the rental for any rooms (excluding meeting rooms), campgrounds spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, inn, condominium, motel, “bed and breakfast”, residence or any other place in which rooms, lodgings or sleeping accommodations are furnished to transients within the Town of Hilton Head Island, South Carolina.

What is Accommodations Tax?

A local accommodations tax equal to 1% is hereby imposed on the gross proceeds derived from the rental of any rooms (excluding meeting rooms), campgrounds spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, inn, condominium, motel, “bed and breakfast”, residence or any other place in which rooms, lodgings or sleeping accommodations are furnished to transients within the Town of Hilton Head Island, South Carolina.

Who is considered a transient?

Anyone leasing or renting sleeping accommodations for a period of less than ninety (90) days.

What makes up the 10% tax that is charged on rentals?

Payable to SC Dept. of Revenue Payable to the Town of Hilton Head Island
5% - state sales tax 2% - beach preservation fee

2% - state accommodations tax

 1% - local accommodations tax

How do I pay the SC Department of Revenue?

Anyone needing to set up an State Accommodations Tax account can get the necessary form from their website at 803-898-5000 or www.sctax.org. The form is the SCTC111. Complete the form and send in $50.00 for the license. The form gives a number to contact the Registration Section with any questions.

How do I pay the Town of Hilton Head Island ?

  • The Beach Preservation & Accommodations Tax shall be remitted to The Town of Hilton Head Island, South Carolina.
  • Payment of the Beach Preservation & Accommodations Tax collected the first quarter (January, February, March) shall be due on April 20th of the calendar year.
  • Payment of the Beach Preservation & Accommodations Tax collected the second quarter (April, May, June) shall be due on July 20th of the calendar year.
  • Payment of the Beach Preservation & Accommodations Tax collected the third quarter (July, August, September) shall be due on October 20th of the calendar year.
  • Payment of the Beach Preservation & Accommodations Tax collected the fourth quarter (October, November, December) shall be due on January 20th of the calendar year immediately following.

What if my tax is delinquent?

Person failing to remit payment by the due date shall pay a penalty of 5% of the unpaid amount for each month or portion thereof until Beach Preservation & Accommodations Tax are paid in full.

Do I need a Business License? YES! Starting in 2007, if you rent two (2) or more properties. Contact the Business License office for application (843)341-4610.