Rock Hill, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of gross guest charges
- Governing section
- City Code § 27-81
- Remittance deadline
- 20th of each month
- Late penalty
- 5% per month or part unpaid
- Revenue use
- Tourism facilities, roads, advertising, infrastructure
- Fund status
- Segregated from city's general fund
Summary
Rock Hill imposes a three percent local accommodations tax on gross receipts from guest charges at hotels, motels, and other transient accommodations within the city limits. City Code § 27-81 ties the tax to the definition of 'accommodations for transients' in S.C. Code 1976 § 6-1-520, and vendors must remit the tax monthly, by the 20th, with a five percent penalty for late payment.
There is hereby imposed within the municipal limits of the city a three percent local accommodations tax upon the gross receipts from all guest charges from accommodations for transients as is more fully defined and described in S.C. Code 1976, § 6-1-520. ... Payment of the accommodations tax established in this article shall be remitted by the vendor to the city on a monthly basis, along with the return or form established by the city for that purpose, not later than the 20th day of the month and shall cover the tax due for the previous month. Any tax not timely remitted shall be subject to a penalty of five percent of the sum owed for each month or portion thereof until paid.
Full Breakdown
C. Code 1976 § 6-1-520. Section 27-82 requires the city to keep the proceeds, plus any interest they earn, in a fund segregated from the general fund. Section 27-83 restricts how that money can be spent: tourism-related buildings such as civic centers, coliseums, and aquariums; cultural, recreational, or historic facilities; beach access and renourishment; highways, roads, streets, and bridges that provide access to tourist destinations; tourism advertising and promotion; and water and sewer infrastructure to serve tourism-related demand. Section 27-84 requires the vendor, meaning the hotel, motel, or other accommodation provider, to remit the tax to the city monthly, along with the city's return or form, no later than the 20th day of the month following the month the tax was collected; any late remittance draws a penalty of five percent of the amount owed for each month or part of a month it remains unpaid.
Section 27-85 places a separate duty on real estate agents, brokers, and listing services who remit tax on an owner's behalf: they must notify the city's finance department when a previously listed rental property is dropped from their listings, so the city can track which properties still owe the tax.
Violations & Fines
Late payment under § 27-84 draws a penalty of five percent of the tax owed for each month or partial month the remittance is overdue, on top of the unpaid tax itself. The tax and article are enforced as a general City Code obligation; a vendor collecting guest charges without remitting the three percent local accommodations tax is out of compliance with § 27-81 and subject to the city's standard collection and penalty tools for unpaid taxes.
Frequently Asked Questions
What is Rock Hill's hotel occupancy tax rate?
When is the accommodations tax due, and what happens if it's late?
What can Rock Hill spend accommodations tax revenue on?
Sources & Official References
Other rules in Rock Hill
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