Accommodations Taxes

A 2% Accommodations Tax is collected on the rental or charge for any rooms, campground spaces, lodging, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodging, or sleeping accommodations are furnished to transients for a consideration for less than ninety (90) consecutive days.

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Who is required to pay Accommodations Tax?

  • Hotels

  • Motels

  • Short Term Rentals (primary or secondary home)

  • Campgrounds

  • Bed and Breakfasts

  • Inns

When are Accommodations Taxes Due?

Accommodations Tax payments must be paid or postmarked to the City by the 20th day of the month following the closing of the month. If the 20th of the month falls on a Saturday or Sunday or postal service holiday, remittance paid or postmarked on the next business day will be accepted as timely.

A 5% penalty per month or portion there of, based on the original amount of Accommodations Tax due and must accompany all returns filed after the due date.

How can I pay my Accommodations Tax?

  • Email the Hospitality Reporting Form along with the Credit Card Authorization form to businessoffice@cityofgreer.org

  • Mail payments to Business Office at 301 E Poinsett St, Greer SC 29651

  • Visit us at City Hall, we are located at 301 E Poinsett St, Greer SC 29651 and we are open Monday thru Friday 8-5, excluding holidays. We also have a drop box located at City Hall, the box is checked daily Monday thru Friday.

Local and State Accommodations Tax proceeds must be used for tourism-related projects and programs.

A municipality receiving more than $50,000 in South Carolina State Accommodations Tax revenue must appoint and advisory committee. Please see our Accommodation Tax Grant page.

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Accommodations Tax Reporting Form
Credit Card Authorization Form
Accommodations Tax Flow Chart

Notice: If your short term rental property is rented through an online marketplace, be aware that not all of those entities collect and remit the Local Accommodations Tax on your behalf. Some only collect and remit the state imposed Accommodations Tax. Be advised it is the property owner's reasonability to determine if the tax needs to be collected and remitted to the City.

Who is not REQUIRED to pay Accommodations Tax?

  • Accommodations provided to the same person for longer than 90 continuous days (sales become tax-exempt on day 91)

  • A facility with six or fewer bedrooms, provided that:

    • The facility is on the same premises where the owner or operator lives at the time the other rooms are rented, and

    • The owner or operator does not use a rental agency or online travel company to rent rooms.

  • Accommodations provided to foreign diplomats

  • Accommodations billed directly to federal government agencies, the American Red Cross, federal credit unions, or charitable children’s hospitals.