SC Code of Laws §6-1-530 Municipalities may impose up to a 2% local hospitality sales tax and counties can impose up to 1% hospitality sales tax. The combined City and County hospitality tax cannot exceed 2%. The revenue generated by the local accommodations tax must be used exclusively for the following purposes: (1) tourism-related buildings including, but not limited to, civic center, coliseum, and aquariums; (2) tourism-related cultural, recreational, or historic facilities; (3) beach access, renourishment, or other tourism-related lands and water access; (4) highways, roads, streets, and bridges providing access to tourist destinations; (5) advertisements and promotions related to tourism development; or (6) water and sewer infrastructure to serve tourism-related demand.