Local Accommodations and Hospitality Tax Grant Application Instructions

Each fiscal year on a quarterly basis, the County of Beaufort receives revenues from a 3% local accommodation tax (ATAX) imposed on tourist lodging as well as a hospitality tax (HTAX), which is imposed on the sale of prepared meals and beverages. Per the County’s Code of Ordinances (Sec. 66-44 for local ATAX or Sec. 66-534 for HTAX), these revenues must be used for the following purposes:

Local ATAX:

a. Tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

b. Cultural, recreational or historic facilities;

c. River/Beach access and re-nourishment;

d. Highways, roads, streets, bridges and boat ramps providing access to tourist destinations;

e. Advertisements and promotions related to tourism development;

f. Water and sewer infrastructure to serve tourism-related demand; and

g. The operation and maintenance of those items provided in items (a) through (f) above, including police, fire protection, emergency medical services and emergency-preparedness operations directly attendant to those facilities.

h. For all other proper uses including those set forth herein.

Local HTAX:

a. Tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

b. Tourism-related Cultural, recreational or historic facilities or land acquisition;

c. River/Beach access and re-nourishment;

d. Highways, roads, streets, bridges and boat ramps providing access to tourist destinations;

e. Advertisements and promotions related to tourism development;

f. Water and sewer infrastructure to serve tourism-related demand; and

g. The operation and maintenance of those items provided in items (a) through (f) above, including police, fire protection, emergency medical services and emergency-preparedness operations directly attendant to those facilities.

The County has established a grant application process for the award and issuance of these funds to local organizations wishing to use an award for one or more of the above purposes. Applications shall be submitted during the fourth quarter of each calendar year (October thru December) with the intent to announce awards during the first quarter of the following calendar year (January thru March). Entities will have one (1) year to expend their award. Organizations that have been awarded previous ATAX or HTAX funds may apply during subsequent award cycles but will not receive additional appropriations until final accounting reports for those earlier awards have been received by the County.

The following information describes instructions for application completion as well as the County’s process for reviewing and making awards.

Instructions for Completing the Application

1. Please answer all questions and provide all requested information. The online application is devised in such a way that each question/request for documentation must be completed before you may move on and/or submit the request. If all information, such as required attachments, is not received by the deadline, the application will be considered nonresponsive and will not be considered for funding.

2. Organizations shall fully describe their planned event/project.

3. Applicants must upload all required documents to the online form. Failure to include all required information/documentation will deem your application incomplete and, therefore, ineligible for this year’s grant cycle. The following documents are required:

a. Exemption Certificate: A copy of your entity’s Tax Exemption Certificate or Tax Exempt Determination Letter from the IRS must be uploaded.

b. Detailed Budget: Include all revenues and expenditures associated with the entire event/project; do not only include anticipated expenditures for the dollars requested from this opportunity. If you have applied for and/or received ATAX awards from other local entities, include information related to the award amount(s), the organization(s) from which they came and what event/project those awards are funding.

c. Tourism Impact: Explain how your event/project will impact tourism including specific information on the number of tourists that are expected to be generated and the method used to determine this impact. If this is not the first year for your event/project, include tourism impact from previous years.

d. Marketing Plan: Provide a detailed marketing plan that will be utilized to increase tourism as a result of your event/project.

e. Financial Statements: Include your organization’s audited financial statements from the previous two (2) years. An audit review is acceptable for smaller entities.

4. Once you have toggled through all of the slides, you will have the chance to review your application before submitting it. If you need to edit any of your responses, hover your curser next to the question and click the “edit” link that appears; you will be taken back to the slide for which you need to change or add information. Once you have reviewed and completed your application, hit the “SUBMIT” button on the final screen and your entire application will be sent to and received by Beaufort County; you will also receive an emailed copy of your application for your records. **NOTE: Failure to include any of the requested information and/or documentation will cause your application to be deemed incomplete and consequently render you ineligible for any grant award.**

Application Review and Award Process

· Applications are due by 5:00 p.m. on May 31st of 2024.

· Eligible applications will be reviewed during the evaluation period with staff recommendation for awards made to County Council’s Finance Committee during its February meeting or as soon as is practical during the first quarter of the calendar year following the submission deadline. All applications, including supporting documentation will be given to Finance Committee members for their review.

· Finance Committee will consider the applications and staff recommendation and vote to make funding recommendations to County Council

· An ordinance will then be presented to County Council for their adoption, which they may accept, reject or modify. The ordinance requires three readings for passage.

· Entities will be notified of the results of this process via letter after the County Council vote. Awarded organizations will receive grant instructions; unsuccessful organizations will receive a denial letter.

Apply Now

 

If you have any questions about the application or evaluation process, please contact:

Brycen Campbell
Senior Accountant
(843) 255-2316
LocalTaxApps@bcgov.net