Accommodations Tax Grant

The City of Greer annually accepts applications for the Accommodations Tax Grants. These grants are provided to eligible projects through revenue received by the City of Greer for its share of the 2% lodging tax levied by the State of South Carolina. These monies may only be used for activities related to tourism in specific categories.


  1. Advertising and promotion of tourism so as to develop and increase tourist attendance through the generation of publicity.

  2. Promotion of the arts and cultural events.

  3. Construction, maintenance and operation of facilities for civic and cultural activities including
    construction and maintenance of access and the nearby roads and utilities for the facilities.

  4. The criminal justice system, law enforcement, fire protection, solid waste collection and health
    facilities when required to serve tourists and tourist facilities. This is based on the estimated
    percentage of cost directly attributed to tourism.

  5. Public facilities such as restrooms, dressing rooms, parks, and parking lots.

  6. Tourist shuttle transportation.

  7. Control and repair of waterfront erosion, including beach re-nourishment.

  8. The operating of visitor information centers.

Advisory Committee

An Accommodations Tax Advisory Committee, mandated by the State of South Carolina, reviews applications and makes recommendations to City Council for the award of these funds. These expenditures are also reviewed by the State of South Carolina’s Tourism Expenditure Review Committee (TERC) who looks to distinguish between events attended primarily by those in the local community from those events that are designed for and attended primarily by non-residents who come from outside the community.


Grant requests for 2023 must be received by 5 p.m. on March 20, 2023 to be considered.


  1. Entities applying must be a nonprofit organization or represent a nonprofit organization.

  2. Applicants must provide a 25% match in funds. In-kind labor and contributions can be used
    toward the match.

  3. Applicants must provide a budget showing revenues and expenditures when submitting their
    applications and a closing report with actual revenues and expenditures before July 1, 2024.

  4. Any violation of the guidelines by the applicant shall result in the following:
    a) All funds received by the applicant shall be immediately returned to the city.
    b) The applicant shall be prohibited from applying for future discretionary funds.

Please refer to the City of Greer’s Ordinance #31-2015, Section titled “Program Funds: Distribution,” for all requirements and procedures adopted by Council for the administration of these funds. All City of Greer Code of Ordinances are available online at City of Greer website, under the Government link, and Code of Ordinances.

For detailed information regarding how State Accommodations Tax Funds may be spent, please refer to Section 6-4-10 of the South Carolina Code of Laws and the Department of Revenue’s official advisory opinion contained in SC REVENUE RULING #98-22. This information is available online at South Carolina State House website.