The tour tax is a $0.50 fee on every ticket of admission to a tour conducted on the public streets and sidewalks of the City of Charleston.
Each tour operator must collect the fee imposed from any patron when he or she pays the admission charge. Every tour operator must hold the fee imposed in trust until it is paid to the Director of Revenue Collections. "Tour operator" is defined as the individual or entity which or who possesses a business license to conduct tours in the City of Charleston or which or who sponsors tours conducted on the streets or sidewalks of the city.
Prior to conducting or maintaining any tour on the public street and sidewalks of the city, each tour operator must register with the Revenue Collections Division. Each operator must make a return to the director of Revenue Collections on forms provided by the director of the total number of tours conducted and the total number of tickets sold or distributed and the amount of fees collected from the patrons.
Tourism Fees & Required Reports
Tourism fees and required reports must be remitted to the Director of Revenue Collections on or before the 15th day of each month and must include all fees collected the previous month. Failure to file the required reports and fees as required will subject the operator to a $10 penalty or a penalty of 10% of the tourism fee due, whichever is higher. Please refer to Tour Fee ordinance for details.