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Expenditures of Accommodations Tax Revenue: A South Carolina Study

School of Business and Economics at the College of Charleston in South Carolina

John C. Crotts

School of Business and Economics at the College of Charleston in South Carolina

Calvin Blackwell

School of Business and Economics at the College of Charleston in South Carolina

Alan K. Styles

College of Business Administration at California State University-San Marcos

The collection of accommodations taxes, generally paid by nonresident visitors, has become a well-accepted means of raising tax revenues in tourism communities. This article looks at small communities and counties across the State of South Carolina to determine categories of use that may provide local governments their best return on their expenditure of these funds. The findings, decidedly exploratory in nature, suggest that the use of accommodation tax funds for the promotion of the arts, cultural events, and other tourism-related events is a successful strategy, enabling tourism growth (as measured by growth in the accommodations sector) while hopefully fueling a virtuous cycle that yields still greater tourism dollars for the community.

Key Words: accommodations tax • bed tax • occupancy tax • earmarked taxes • destination marketing • festival marketing • cultural tourism

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