Today, June 25, Horry County announced it intends to collect hospitality and accommodations taxes within the city of North Myrtle Beach. Only the city of North Myrtle Beach has the legal right to establish and collect these taxes within its jurisdiction. Horry County has absolutely no authority to do so and is in clear violation of law.
In overwhelming fashion, the recent Court order associated with CIVIL ACTION NO. 2019-CP-26-01732 opposed Horry County’s actions in this regard. The same Court order identified the plaintiff as “City of Myrtle Beach, For Itself and a Class of Similarly Situated Plaintiffs”, which clearly includes municipalities in Horry County.
As emphasized in that Court order, South Carolina law preserves the autonomy of municipalities within their borders, absent their agreement or consent or an express statutory provision to the contrary. The County and the City each possess the authority to enact uniform service charges but no law grants the City or the County the power to unilaterally impose uniform service charges within the jurisdictional limits of the other.
The city of North Myrtle Beach is seeking immediate legal recourse.
The city will collect the full hospitality tax and accommodations tax within its jurisdiction. Under law, Horry County can only establish and collect service taxes in areas of the County outside of municipal jurisdictions.