Property Taxes for the City of North Charleston are billed and collected by the Charleston County and Dorchester County Auditors' and Treasurer's departments through interlocal agreements entered into by the City of North Charleston and the respective county governments. For questions about your property tax bill, contact either the Charleston County Treasurer, P.O. Box 878, Charleston, S.C., 29402 or at 843-958-4360, or the Dorchester County Treasurer, P.O. Box 338, St. George, S.C. 29477 or at 843-832-0165 depending on the county in which you live.
The City of North Charleston entered into a contract with the County of Charleston to administer our Hospitality (Food and Beverage) Tax Ordinance, which went into effect September 1, 2000. The tax imposed by this ordinance shall be collected from any patron when he/she tenders payment for his/her meal or beverage at establishments that serve prepared meals and beverages. The establishment will collect this tax similar to the way in which it collects sales tax, however this tax is paid monthly to the Charleston County Business License/User Fee Department, 4045 Bridge View Drive, North Charleston, S.C., 29405. Please contact them at 843-202-6080 if you should need a payment coupon booklet.
Local Accommodations Taxes
The City of North Charleston adopted an ordinance in 1996 that imposes a 2% local accommodations tax on the gross proceeds derived from the rental of any accommodations within the City. The fee shall be paid by the consumer at the time of the delivery of the rental services and shall be collected by the provider of the services. "Accommodation" is defined as any rooms (excluding meeting and conference rooms), camp ground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, motel, inn, condominium, "bed and breakfast", residence or any other place in which rooms, lodgings or sleeping accommodations are furnished for consideration within the City. Accommodations supplied to the same person for a period of thirty (30) continuous days are specifically exempt from the ordinance and are not considered transient. The provider must remit the collections on a monthly basis to the Charleston County Business License/User Fee Department, 4045 Bridge View Drive, North Charleston, S.C., 29405. Please contact them at 843-202-6080 if you should have any questions.
Sales Tax Breakdown
Statewide Sales Tax – 6%
Charleston County Local Option Sales Tax – 1%
Charleston County Infrastructure/Greenbelt – ½ %
Charleston County School District School Improvement tax – 1%
For a total of 8 ½% in Retail Sales Tax in Charleston County, SC
On top of the retail sales tax:
Restaurants pay 2% hospitality tax (food and beverage) bringing total to 10 ½ %
Hotels pay an additional 4% (2% to State and 2% local) bringing total to 12 ½%