The City of Columbia offers Accommodations and Hospitality Tax Grants to eligible organizations for projects/events that promote tourism.
Donor Name: City of Columbia
State: South Carolina
City: Columbia
Type of Grant: Grant
Deadline: 03/31/2023
Grant Duration: 12 months
Details:
A 2% Hospitality Tax is collected on all prepared food and beverages sold in the City of Columbia. From revenues collected, the City of Columbia offers funding through the Hospitality Tax Grant program. These funds may be used for organizations/events/programs that promote the attraction of tourism and dining within the city limits. Grant applications are considered eligible when they meet South Carolina State Law restrictions on the use of Hospitality Tax funds and when they meet City of Columbia Guidelines.
Project Period
Applicants seeking funding for FY 23/24: (July 1, 2023 – June 30, 2024).
Eligible Uses
Expenses must be directly in support of one of the 6 purposes of hospitality tax funding under S.C. Code 6-1-730:
- Tourism-related buildings, including, but not limited to: civic centers, coliseums, and aquariums; and/or
- Tourism-related cultural, recreational, and historic facilities; and/or
- Beach access and re-nourishment; and/or
- Highways, roads, streets, and bridges providing access to tourist destinations; and/or
- Advertising and promotions related to the development of tourism; and/or
- Water and sewer infrastructure to serve tourism-related demand.
In a county where at least nine hundred thousand dollars in accommodations taxes is collected annually , revenues of the hospitality tax authorized in this article may be used for the operation and maintenance of those items provided in (1) through (6), including: police, fire, emergency medical services, and emergency-preparedness operations directly attendant to those facilities.
Eligibility Requirements
In order to receive H-tax funding, organizations/projects/events must meet the following eligibility requirements:
- Organization/program/event must meet one of the stated uses described in South Carolina State Law S.C. Code 6-1-730 for Hospitality Tax Uses
- Organization or fiscal agent must provide proof of their non-profit status with documentation from the South Carolina Secretary of State Office or be exempt from federal income tax under Section 501(C) of the Internal Revenue Code whose primary goal is to attract additional visitors through tourism promotion (letter of exemption from the IRS must be provided).
- Organization/Project/Event must be in the City of Columbia limits.
- Organization/Project/Event must promote the attraction of tourist and promote dining in the City of Columbia. Columbia City Council has determined a tourist to be anyone traveling from outside of the city limits.
- All projects/events must be completed during the fiscal year in which they are funded. Fiscal year begins July 1, and ends on June 30.
- Grant funds requested must be for eligible expenditures only.
- If funding is approved for an event, the event must be marketed and open to the public.
- Organization must have a current City of Columbia business license.
For more information, visit Hospitality Tax Grant.
