Florence Economic Development and Recreational Facilities Tax

A 2% tax is imposed on the gross proceeds of the sales of beer, alcoholic beverages, and prepared food by bars and restaurants located in Florence. This levy is in addition to all other taxes imposed. Effective January 1, 1999. Repealed from and after December 31, 2028, or not more than two months following the time that the recreational facilities authorized to be constructed by this act have been completed and the cost of constructing such facilities has been paid.

“Bar” means all places, required by law to possess an on-premises alcoholic beverage Control permit, where beer and/or alcoholic beverages are sold for consumption on the premises.
“Restaurant” means all places where prepared food and beverages, including alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not.