The City of Goose Creek imposes a 1 percent Local Accommodations Tax on the gross proceeds derived from rental or charges for accommodations furnished to transients for consideration, as described in Section 12-36-920(A) of the 1976 South Carolina State Code, by any person within the City of Goose Creek.
The revenue generated by this Accommodations Tax must be used for purposes that include, but are not restricted to, tourism-related cultural, recreational or historical facilities. All proceeds from the Accommodations Tax must be kept in a separate fund segregated from the city’s General Fund.
The Accommodations Tax must be remitted to the City of Goose Creek by the 20th day of the month following the closing date of the period for which the tax payment is to be remitted. The closing date for monthly payments is the last day of the month.
A payment is considered timely remitted to the city if the return has a United States Post Office postmark date on or before the date the hospitality coupon requires. If the 20th day of the month falls on a Saturday, Sunday or postal service holiday, then payments mailed on the next business day will be accepted as timely filed.
A late fee of 5 percent of the unpaid amount for each month or portion thereof shall be added to any tax not timely remitted.