Senate Bill 3118, 2019 Regular Session
House Bill 1788, 2023 Regular Session
A 3% tax is imposed on the gross proceeds of hotels and motels and restaurants in Columbia. This levy is in addition to all other taxes imposed. Effective July 1, 2019. Repeal date July 1, 2028.
“Hotel” and “motel” means any establishment engaged in providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests.
“Restaurant” means any place where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not.