The Accommodations Tax Payment Form is the monthly return that the County Council of Beaufort County, South Carolina, Business License Department uses to collect local accommodations tax from people and businesses that rent sleeping accommodations. It is one of the Beaufort County Business Services forms, and it reports accommodations tax rather than property tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at its Business Services website, and the payment goes to the county by the channels described below.
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What is Accommodations Tax Payment Form – Beaufort County, SC?
The Accommodations Tax Payment Form is the monthly return Beaufort County, South Carolina, uses to collect local accommodations tax on gross proceeds from transient accommodations; the PDF itself is titled Accommodations Tax Remittance Form.
The form is issued by the County Council of Beaufort County, Business License Department, and it belongs to the county's business license program. A business that rents sleeping accommodations opens an accommodations tax account with the department, and the county mails payment coupons for the current year when the account is opened. This form is the document you complete each reporting period to report gross proceeds, figure the local accommodations tax and add any penalty.
The form has four numbered lines: gross proceeds from transient accommodation (line 1), the local accommodations tax (line 2), a penalty line (line 3) and the total local accommodations tax due (line 4). It also has an account number, a reporting period, a phone number, a certification and a signature block, plus an "Office Use Only" area that the county completes.
The county page lists separate payment forms for two other charges, the Hospitality Tax Payment Form and the Admissions Fee Payment Form. This form covers accommodations tax only. It is not a property tax form and does not replace a business license.
Who needs to file Accommodations Tax Payment Form – Beaufort County, SC?
All persons or businesses renting sleeping accommodations for less than ninety (90) days must open an account with the County Council of Beaufort Business License department and remit accommodations tax monthly. This form is the payment form for that account.
- Owners and operators who rent sleeping accommodations for fewer than ninety days report each period's gross proceeds on it.
- Account holders with no gross revenue for a period still send in their signed coupon marked -0-, so that the county can post it to their record.
- The person who prepares the report signs it, because the form requires the preparer's signature to certify accuracy and compliance with the county's Local Accommodations Tax ordinance.
If you sell a rental unit, the county asks you to submit a Statement of Closure form to the Business License Department to close the account; it may be delivered by hand, by mail or by fax at (843)255-9411. The hospitality tax and the admissions fee have their own payment forms and are not reported here.
When to file Accommodations Tax Payment Form – Beaufort County, SC
Accommodations tax is due monthly and must be remitted by the 20th day of the month that follows the reporting period. The return becomes delinquent if it is postmarked after the 20th day following the end of the period.
If tax is not paid on time, a penalty applies for each month or portion of a month past due until the tax is paid in full; line 3 of the form is where the penalty is entered. The county's account renewals take place each year in January or February.
A period with no gross revenue is still reported: send the signed coupon marked -0-. The form sets no other deadline, and it will not be accepted without payment.
Documents you need
- A copy of that period's State Sales Tax return(s): the form requires it to accompany every payment form.
- Payment for the tax due, by check payable to Beaufort County Treasurer: the payment form will not be accepted without payment.
How to fill out Accommodations Tax Payment Form – Beaufort County, SC
Enter your account details
Write your name and address in the blank lines at the top, your account number after ACCT#, and your phone number after PHONE #. Use the account number the county assigned when you opened your accommodations tax account.
Write the reporting period
Enter the month or period this return covers on the REPORTING PERIOD line. Complete a separate form for each period, and make copies of the blank form as needed.
Enter gross proceeds on line 1
On line 1, GROSS PROCEEDS: TRANSIENT ACCOMMODATION, enter the total gross proceeds you collected from rentals for the period. If there was no revenue, enter -0- and send the signed coupon marked -0-.
Figure the tax on line 2
Use the calculation printed under line 1 (line 1 multiplied by the rate shown on the form) to find the LOCAL ACCOMMODATIONS TAX for line 2. Do the arithmetic with the rate printed on the form.
Add any penalty on line 3
If you are paying after the due date, use line 3, PENALTY, to enter the penalty figured with the monthly rate printed on the form. If you are paying on time, no penalty applies.
Total the amount due on line 4
On line 4, TOTAL LOCAL ACCOMMODATIONS TAX DUE, enter the tax from line 2 plus any penalty from line 3. This is the amount of your check.
Sign, title and date the certification
The preparer signs under the statement that the information is true and accurate, then enters their title and the date. The form is not complete without the signature.
Leave the Office Use Only area blank
The Bill Number, Date Rec'd, Postmark Date, Bal Due and Refund Due boxes are for the county. Do not write in them.
Review and download the completed PDF
Check the account number, period and amounts, then download or print the completed PDF from FillingPDF. Assemble the form, your check and a copy of that period's State Sales Tax return(s) as described under How to submit.
How to submit Accommodations Tax Payment Form – Beaufort County, SC
You submit the completed form to the Beaufort County Business License Department by mail, with payment and a copy of your state sales tax return; the county's page and the form name no other channel for the payment itself.
- By mail: Beaufort County Business License Department, Post Office Drawer 1228, Beaufort, SC 29901 (the form's letterhead prints P.O. Drawer 1228, Beaufort, SC 29901-1228).
- Payment: make checks payable to Beaufort County Treasurer. The form will not be accepted without payment.
- Attachment: include a copy of that period's State Sales Tax return(s).
- Timing: the return is delinquent if postmarked after the 20th day following the end of the period.
For questions, the form lists the Business License Department phone number, 843-255-2270, and fax, 843-255-9411. The county asks that a Statement of Closure be submitted by hand delivery, mail or fax when a rental unit is sold. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Sending the form without payment; the form states it will not be accepted without payment.
- Leaving out the copy of that period's State Sales Tax return(s) that must accompany the payment form.
- Mailing the return so that it is postmarked after the 20th day following the end of the period, which makes it delinquent.
- Submitting the form unsigned; the preparer must sign to certify accuracy and compliance with the Local Accommodations Tax ordinance.
- Skipping a month with no revenue instead of sending the signed coupon marked -0- for posting to your record.
- Writing checks to anyone other than Beaufort County Treasurer.
- Using this form to report hospitality tax or admissions fees, which have separate payment forms.
- Leaving the account open after selling a rental unit instead of submitting a Statement of Closure form.
Frequently asked questions
Is this the Beaufort County property tax form?
No. This form reports local accommodations tax to the Beaufort County Business License Department for rentals of sleeping accommodations. It does not report or pay property tax, so for beaufort county property tax matters you need a different county office and form.
Who has to file the Accommodations Tax Payment Form?
All persons or businesses renting sleeping accommodations for less than ninety (90) days must open an account with the Beaufort County Business License department and remit accommodations tax monthly. This form is how you report and pay it for each period.
When is the Beaufort County accommodations tax due?
By the 20th day of the month following the reporting period. The return is delinquent if postmarked after the 20th day following the end of the period, and a penalty applies for each month or portion of a month the tax stays unpaid.
Where do I mail the accommodations tax payment form?
Mail it, with your check payable to Beaufort County Treasurer, to Beaufort County Business License Department, Post Office Drawer 1228, Beaufort, SC 29901. Include a copy of that period's State Sales Tax return(s), or the form will not be complete.
What do I send if I had no rental income this month?
Send in your signed coupon marked -0-. The county page says this lets it post the zero-revenue period to your record, so do not skip the month.
Do I need to attach anything to the form?
Yes. The form says it must be accompanied by a copy of that period's State Sales Tax return(s) and by payment; it will not be accepted without payment. The preparer must also sign it.
What do I do when I sell a rental unit?
Submit a Statement of Closure form to the Beaufort County Business License Department to close the account. The county accepts it by hand delivery, by mail or by fax at (843)255-9411.
Can I fill out the accommodations tax form online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to Beaufort County and does not file or pay the tax; you mail the form and payment to the county.
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