A) Who is responsible for collecting and remitting the Tourism and Development Fee?
The business that is affected by this fee is liable for the collection and remittance on a monthly basis to the City of Columbia.
B) How will the fee be remitted?
Fees will be remitted to the City of Columbia on a monthly basis, payable by the 20th day of the following month. Each remittance should be accompanied by a completed and signed Tourism Development Reporting Form, TDF96, and a copy of a SC Sales, Use, Accommodations and Local Option Tax Return Form, ST 388. Please do not remit this fee to the state of South Carolina. This fee is not a local option sales tax.
C) What if my payment is late?
A 5% penalty per month in addition to the Tourism Development Fee must accompany all delinquent remittances. The penalty for violation can accrue up to a maximum of 100% on the original monthly fee. Additionally, violators may be deemed guilty of a misdemeanor, subject to a $500 fine and/or imprisonment for up to thirty (30) days for disregard of this Ordinance.
D) When did the Tourism and Development Fee become effective?
The effective date of the Ordinance is July 1, 1996.
E) Are there are exclusions to the ordinance?
Yes. Meeting and conference room rentals are excluded as well as lodging rentals to the same person or persons for a continuous 30 days.
Mailing Address: P.O. Box 147, Columbia, SC 29217
Physical Address: 1339 Main Street (1st Floor), Columbia, SC 29201
Phone: 803-545-3345 | Fax: 803-988-8025
Office Hours: Mon-Fri - 8:30 a.m.- 5:00 p.m.