Taxes and Fees

The Finance Department is responsible for the assessment and collection of most taxes and fees in the City.  The Department is responsible for the accurate accounting of all taxes and fees.  Click below to learn more about these items:

Real Property Tax
Personal and Business Property Tax
Business License Fees
Permit Fees
Garbage Fees
Recycling Fees
Hospitality Fees
Accommodations Fees
Criminal/Traffic Violations
Parking Violations
 

Real Property Tax

The City of Beaufort utilizes real property taxes as its primary source of revenue for public operations.  Real property tax is based on the assessment levied by the Beaufort County Assessor's Office.  City Council sets a millage rate which is applied by Beaufort County to the assessed value of real property.  All real property taxes are paid to the County, which in turn distributes the City's portion to the Finance Department.
 


Personal and Business Property Tax

Personal and business property taxes are levied against tangible property including:

  • Motor Vehicles
  • Motor Homes (Contact County Auditor for Details)
  • Watercraft and Motors (DNR Watercraft Items)
  • Shrimp Boats
  • Commericial Watercraft
  • Large Pleasure Craft (Documented Boats)
  • Rental Residential Property
  • Business Personal Property (Local)
  • Business Personal Property (PT100)
  • Aircraft
  • Signs
  • Manufacturers
  • Utilities

These items are assessed by the County Auditor's Office and a millage rate is applied against the assessed value.  The County collects these taxes and distributes them to the Finance Department.
 


Business License Fees

The State of South Carolina requires that localities assess business license fees against the gross revenue of business operations.  The City of Beaufort collects fees according to Standard Industry Classification (SIC) codes.  Fees are applied to all businesses operating in the City, including those operations based elsewhere.  For more information contact the Business License Division.
 


Permit Fees

Fees associated with building and other permits are collected by the City's Codes Division.  Permit fees are collected at the time the permit application is submitted.  For more information, contact the Codes Division.
 


Garbage Fees

All residents in the City of Beaufort are required to participate in the City's Solid Waste Collection program.  The program is managed by the Department of Public Works.  Fees are assessed to all residences in the City, and to participating businesses.  Fees are collected in conjunction with water bills by the Beaufort Jasper Water Sewer Authority.
 


Recycling Fees
Per City ordinance, all residents must participate in the City's recycling program.  The program is managed by the Department of Public Works.  A fee is assessed for recycling services and are collected in conjunction with water bills by the Beaufort Jasper Water Sewer Authority.
 

Hospitality Fees

All businesses serving prepared foods are required to assess a hospitality fee to customers.  There is a 2% local fee imposed by the business on each customer for the purchase of prepared foods or beverages. This 2% hospitality fee is then reported and paid monthly to the Business License department
 


Accommodations Fees

There is a 3% local fee imposed by the business on each customer nightly accommodations provided by hotels, motels, inns, beds & breakfast, etc. This 3% accommodations fee is then reported and paid monthly to the Business License department.
 


Criminal/Traffic Violations

The City's Municipal Court collects fees associated with violations of City ordinances.  In addition to these fees, the Municipal Court remits fees associated with state criminal and traffic assessments to the appropriate state department.  For more information on these fees, contact the Beaufort Municipal Court.


Parking Violations

Fees associated with violations of the City's parking ordinance may be paid at drop boxes throughout the central business district, or at Beaufort City Hall located at 302 Carteret Street. 
 


Beaufort Finance Department
P.O. Box 1167
Beaufort, South Carolina 29901
(843) 525-7070
(843) 525-7013 (fax)
Email the Finance Department