Hampton County Council asks staff to study hospitality tax as possible revenue source

Council members on June 22, 2026 discussed whether Hampton County should explore adopting a hospitality tax — a local tax on certain food, beverage and hospitality services — as a tool to raise county revenue.

Councilman Al Love introduced the item as a revenue option and said he had discussed it with interim administrator Epperson. Staff and other councilors noted that counties may levy up to a 2% hospitality tax under state rules, subject to restrictions on allowable uses (examples include tourism and beautification) and to limitations when municipalities already collect such a tax inside town limits. Council asked administration to research how many county businesses would be affected, estimate potential revenue, and clarify the permitted spending categories before Council considered ordinance readings.

No ordinance action was taken; councilors said a formal proposal would require a feasibility study and would go through the three‑reading ordinance process in future meetings if pursued. Council members also discussed coordination with municipalities that already levy hospitality taxes so county levies would not duplicate existing municipal taxes.