North Charleston, SC Hotels & Lodging: Transient Occupancy Tax (2026)

The city's Municipal Accommodations Fee, codified at Sec. 5-138 through Sec. 5-146, applies to any rooms (excluding meeting and conference rooms), camp ground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by a hotel, motel, inn, condominium, bed and breakfast, residence, or other place offering accommodations for consideration in the city. Sec. 5-139 sets the rate at 2 percent of gross proceeds from any accommodations rental. Payment is the consumer's responsibility, but under Sec. 5-140 the fee shall be collected by the provider of the services, who must remit a sworn return, a copy of the state sales tax computation form, and the fee itself not later than the twentieth of each month to the Charleston County Business License/User Fee Division at 2 Courthouse Square in Charleston.

Sixty-five percent of the revenue is deposited into a dedicated Municipal Accommodations Fee Special Revenue Fund used to defray the costs of capital improvements beneficial to the tourism industry, including the North Charleston Convention Center, while the remaining 35 percent flows into the city's general fund for municipal services. The Charleston County Treasurer or another city agent may enter the premises of any provider to make inspections, examine and audit books and records on 24 hours' notice, and inspection records are not public. The fee took effect July 1, 1996, and stays booked for the same person for 30 or more continuous days are exempt as not transient.