Cherokee County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- 3 percent of gross proceeds (Sec. 7-122)
- Payer
- The guest; the provider collects
- Due date
- Twentieth day of each month
- Remit to
- Cherokee County Treasurer's Office, Gaffney
- Late penalty
- 5 percent per month, capped at 100 percent
- Proceeds fund
- Accommodations Fee Special Revenue Fund
Summary
Cherokee County, South Carolina calls its lodging charge an accommodations fee. Section 7-122 sets it at three (3) percent of gross proceeds from renting any accommodation, hotel and motel rooms included. The provider collects it from the guest and remits it by the twentieth of each month to the Cherokee County Treasurer's Office.
A uniform fee equal to three (3) percent is hereby imposed on the gross proceeds derived from the rental of any accommodation within the county. ... Payment of the accommodations fee established herein shall be the liability of the consumer of the accommodations services. The fee shall be paid at the time of delivery of the services to which the fee applies, and shall be collected by the provider of the services. ... The provider of services shall remit the form, a copy of the state's sales tax computation form, and the accommodations fees due on the twentieth day of each month, or, when such twentieth day falls on a Saturday or Sunday or legal holiday, the first business day thereafter, commencing in July 1999, to the Cherokee County Treasurer's Office, at 110 Railroad Ave., Gaffney, South Carolina 29340. (Post Office Box 1267, Gaffney, South Carolina 29342)
Full Breakdown
The rate sits in one sentence. Section 7-122 imposes a uniform fee equal to three (3) percent on the gross proceeds derived from the rental of any accommodation within the county. The definition in Section 7-121 names hotels, inns, motels, condominiums, bed and breakfasts and residences, and it also reaches campground spaces and recreational vehicle space. Meeting and conference rooms are excluded. Section 7-121 defines County as Cherokee County and all of the municipalities within the geographical boundaries of the county, so the printed reach is wider than the unincorporated area this page covers.
Under Section 7-123 the guest is liable for the fee, the provider of the services collects it when the service is delivered, and the county supplies the return form. The form carries a sworn declaration of correctness. A lodging operator in unincorporated Cherokee County, South Carolina files the return each month with a copy of the state's sales tax computation form and pays on the twentieth day, or the first business day after a Saturday, Sunday or legal holiday, at the Cherokee County Treasurer's Office, 110 Railroad Ave., Gaffney, South Carolina 29340. The mailing address printed is Post Office Box 1267, Gaffney, South Carolina 29342.
Revenue is segregated. Section 7-124 creates the interest-bearing Cherokee County Accommodations Fee Special Revenue Fund, and Section 7-125 requires council to distribute it for capital projects and the support of tourism and tourist services. Section 7-126 charges the operational and administrative costs of billing and collection to that fund.
Operators keep books the county can audit. The compliance officer, finance officer or other authorized agent can enter premises, examine books and records during normal business hours on 24 hours' written notice, and make systematic inspections of all accommodations. Records of inspections are not deemed public records.
Violations & Fines
Failing to collect the fee, failing to remit it monthly, knowingly giving false information on the return, and failing to provide books and records on 24 hours' written notice are violations under Section 7-127. The penalty is 5 percent per month or any part thereof on the original fee, capped at 100 percent. Violators can also be deemed guilty of a misdemeanor with a $500 penalty, and each day a violation remains in effect is a separate violation.
Frequently Asked Questions
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Sources & Official References
Other rules in Cherokee County
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