Senate Bill 2854, 2019 Regular Session
House Bill 1794, 2023 Regular Session
A 2% tax is imposed on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the City of Charleston. This special levy is in addition to all other taxes now imposed. Effective May 1, 2020. Repeal date July 1, 2027.
“Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. “Restaurant” does not include any school, hospital, convalescent or nursing home or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors and their families.