When reviewing the data regarding state accommodations taxes, local accommodations taxes and local hospitality taxes, it is important to note that the Town of Bluffton began collected these taxes in a graduated manner. In FY 2002 the town levied a 2% hospitality tax on prepared food and beverages. In FY 2005 the town levied a 3% local accommodations tax on lodging. The State of South Carolina also levies a 2% accommodations tax on lodging. A portion of this tax is dispersed to the town of Bluffton on a quarterly basis.
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