For Tax Periods 3-1-11 and after 1350 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE ST-389 (Rev. 12/1/10) 5063 For Tax Periods 3-1-11 and after SCHEDULE FOR LOCAL TAXES (Attach to form ST-3, ST-388, ST-403, ST-455 and ST-501 when filed.) Retail License or Use Tax Registration Number Business Name Period ended Page of NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see ST-14. Name of County or Jurisdiction 1. CAPITAL PROJECT TAX Code Net Taxable Amount 34-2726 Local Tax Discount Net Amount After Discount (A) (B) (C) (D) AIKEN 1002 x 1% = - = ALLENDALE 1003 x 1% = - = CHESTER 1012 x 1% = - = FLORENCE 1021 x 1% = - = GREENWOOD 1024 x 1% = - = HORRY 1026 x 1% = - = LANCASTER 1029 x 1% = - = NEWBERRY 1036 x 1% = - = ORANGEBURG 1038 x 1% = - = SUMTER 1043 x 1% = - = YORK 1046 x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = All pages of ST-389 must be submitted. page 1 of 8 50631050 American LegalNet, Inc. www.FormsWorkFlow.com ST-389 WORKSHEET (If applicable) The ST-389 is used to report various types of local taxes. Most of the local sales and use taxes reported on the ST-389 provide the same exemptions. However, some local taxes provide different exemptions from other local taxes. Before claiming a deduction on the ST-389 worksheet, you must report your gross sales (taxable and nontaxable) on line 1 of the ST-389 worksheet. Review carefully the exemptions applicable to the particular local tax or tribal tax since the exemptions may differ from the state tax exemptions or differ from another local tax exemption. For instance, the sales of unprepared foods are exempt of the State sales and use tax rate. However, local taxes still apply to sales of unprepared foods unless the local tax law specifically exempts such sales. Sales of unprepared foods that qualify for local sales and use tax exemption which also qualified for state sales and use tax exemption should be shown as a deduction on line 2 of the ST-389 worksheet for local taxes. To obtain information about local tax exemptions, visit our website www.sctax.org to obtain a current copy of the Department’s Policy Document which discusses the types of local taxes imposed and exemptions allowed under each local tax. Note: When your sales, purchases and withdrawals are made or delivered into a locality with more than one local tax type, the total net taxable amount on line 1, page 7 of 8 of form ST-389 will not agree with line 4 of ST-389 worksheet. If this circumstance occurs, you should complete a separate ST-389 Worksheet for each local tax type and complete the appropriate local tax section on the ST-389 form. 1. Total - Gross Proceeds of Sales/Rentals, Use Tax and Withdrawals of Inventory for Own Use: As reported on state sales and use tax return worksheet 1. (Line 3 of ST-3, ST-388, ST-455 or lines 3 and 7 of ST-403 and ST-501.) 2. Local Tax Allowable Deductions Column A Type of Deduction Column B Amount of Deduction a. Catawba Sales less than $100.00 $ b. Sales Not Subject to Local Tax $ $ $ $ $ 3. Total Amount of Deductions: Enter the Total Allowable Deductions from Column B. 3. 4. Net Sales and Purchases: (Line 1 minus line 3.) Should agree with ST-389, Page 7, line 1, Column A. 4. Note: This form does not address the local taxes on sales that are collected directly by the counties or municipalities (sales of accommodations or prepared meals.) It only addresses the general local taxes collected by the Department of Revenue on behalf of the counties, school districts, and the Catawba Indian tribal government. CAPITAL PROJECT, CATAWBA TRIBAL, EDUCATION CAPITAL IMPROVEMENT, SCHOOL DISTRICT, TOURISM DEVELOPMENT AND TRANSPORTATION TAX NUMERICAL CODES As a result of specific legislation, certain counties and jurisdictions now impose additional sales and use taxes, which are identified as Capital Project, Catawba Tribal, Education Capital Improvement, School District, Tourism Development, or Transportation Tax. These taxes are required to be reported based upon the county or jurisdiction in which the sale consummates. (Usually this is where the business is located, but it can be the place of delivery or physical presence by acceptance of the goods sold, if different from the business location.) For your convenience, the counties and jurisdictions that currently impose these additional taxes are listed on this form with their assigned four digit processing code. All pages of ST-389 must be submitted. page 2 of 8 50632058 American LegalNet, Inc. www.FormsWorkFlow.com For Tax Periods 3-1-11 and after NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see ST-14. Retail License or Use Tax Registration Number Business Name Period ended Name of County or Jurisdiction of Page Code Net Taxable Amount 2. SCHOOL DISTRICT / EDUCATION CAPITAL IMPROVEMENT TAX (A) Local Tax Discount (C) 34-2730 (B) Net Amount After Discount (D) CHARLESTON 5101 x 1% = - = CHEROKEE 5111 x 1% = - = CHESTERFIELD 5131 x 1% = - = CLARENDON 5140 x 1% = - = DARLINGTON 5161 x 1% = - = DILLON 5170 x 1% = - = HORRY 5261 x 1% = - = JASPER 5271 x 1% = - = LEE 5311 x 1% = - = LEXINGTON 5320 x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = All pages of ST-389 must be submitted. ST-389, page 3 of 8 50633056 American LegalNet, Inc. www.FormsWorkFlow.com NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see ST-14. Retail License or Use Tax Registration Number Business Name Period ended Name of County or Jurisdiction of Page Net Taxable Amount Local Tax Discount Net Amount After Discount (A) 3. TRANSPORTATION TAX Code (B) (C) (D) 34-2728 BEAUFORT 1007 x 1% = - = BERKELEY 1008 x 1% = - = CHARLESTON 1010 x .005 = - = DORCHESTER 1018 x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = 4. CATAWBA TRIBAL TAX 34-3766 LANCASTER 1029 x 8% = - = YORK 1046 x 7% = - = 5. RESERVED Only complete this section if you are making sales on the reservation. (A) (B) (C) (D) (A) (B) (C) - (D) = DO NOT COMPLETE SECTION #5. All pages of ST-389 must be submitted. ST-389, page 4 of 8 50634054 American LegalNet, Inc. www.FormsWorkFlow.com NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see ST-14. Retail License or Use Tax Registration Number Business Name Period ended Name of County or Jurisdiction of Page Code Net Taxable Amount Local Tax Discount Net Amount After Discount List one entry per line. If additional lines for Local Option are needed, complete ST-389-A. 6. LOCAL OPTION TAX 34-2721 (A) (B) (C) (D) x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = All pages of ST-389 must be submitted. ST-389, page 5 of 8 50635051 American LegalNet, Inc. www.FormsWorkFlow.com LOCAL OPTION NUMERICAL CODES FOR COUNTY/MUNICIPALITY (Rev. 8/20/10) The four digit code(s) listed below are to be used when filing this form. Each code reflects the location at which the sale was consummated. (Usually this is where the business is located, but it can be the place of delivery or physical presence by acceptance of the goods sold, if different from the business location.) Local Option Tax is applicable only to the counties listed below. Only names of incorporated towns are included in this listing. Other counties may be added at a later date by referendum. A complete updated list of all counties with local taxes can be found on our website www.sctax.org under Sales and Use > Publications/Notices. If the sale is consummated in a municipality you must use the city code, not the general county code. Name Abbeville County Abbeville (City)* Calhoun Falls Donalds Due West Honea Path Lowndesville Ware Shoals Allendale County Allendale (Town)* Fairfax Sycamore Ulmers Bamberg County Bamberg (Town)* Denmark Ehrhardt Govan Olar Code 1001 2005 2100 2212 2216 2425 2538 2944 1003 2015 2280 2889 2910 1005 2052 2204 2245 2346 2674 Barnwell County Barnwell (City)* Blackville Elko Hilda Kline Snelling Williston Berkeley County Charleston (City)* Bonneau Goose Creek Hanahan Jamestown Moncks Corner St. Stephens Summerville 1006 2054 2070 2255 2408 2466 2835 2970 1008 2129 2076 2342 2382 2442 2600 2858 2876 Calhoun County Cameron St. Matthews 1009 2106 2855 Charleston County Charleston (City)* Awendaw Folly Beach Hollywood Isle of Palms James Island Kiawah Island Lincolnville McClellanville Meggett Mt. Pleasant 1010 2130 2038 2292 2420 2436 2441 2462 2514 2573 2597 2609 Name North Charleston Ravenel Rockville Seabrook Island Sullivans Island Summerville Cherokee County Blacksburg Gaffney Chester County Chester (City)* Fort Lawn Great Falls Lowrys Richburg Code 2656 2745 2783 2812 2867 2875 1011 2068 2330 1012 2139 2304 2354 2542 2755 Chesterfield County Chesterfield (Town)* Cheraw Jefferson McBee Mount Croghan Pageland Patrick Ruby 1013 2142 2133 2444 2570 2606 2686 2695 2790 Clarendon County Manning Paxville Summerton Turbeville Colleton County Cottageville Edisto Beach Lodge Smoaks Walterboro Williams Darlington County Darlington (City)* Hartsville Lamar Society Hill Dillon County Dillon (City)* Lake View Latta Edgefield County Edgefield (Town)* Johnston North Augusta Trenton Fairfield County Jenkinsville Ridgeway Winnsboro 1014 2585 2698 2871 2905 1015 2172 2243 2530 2831 2940 2965 1016 2200 2392 2478 2837 1017 2208 2474 2494 1019 2240 2448 2653 2901 1020 2445 2775 2972 Name Florence County Florence (City)* Coward Johnsonville Lake City Olanta Pamplico Quinby Scranton Timmonsville Code 1021 2286 2175 2446 2470 2670 2689 2735 2810 2897 Hampton County Hampton (Town)* Brunson Estill Furman Gifford Luray Scotia Varnville Yemassee Jasper County Hardeeville Ridgeland 1025 2380 2082 2265 2320 2336 2546 2807 2932 2985 1027 2384 2765 Kershaw County Bethune Camden Elgin Lancaster County Lancaster (City)* Heath Spring Kershaw 1028 2064 2103 2250 1029 2482 2396 2460 Laurens County Laurens (City)* Clinton Cross Hill Fountain Inn Gray Court Ware Shoals Waterloo Lee County Bishopville Lynchburg 1030 2498 2151 2181 2316 2350 2946 2947 1031 2066 2554 Marion County Marion (City)* Mullins Nichols Sellers 1034 2588 2612 2636 2813 Name Code Marlboro County 1035 Bennettsville 2062 Blenheim 2072 Clio 2154 McColl 2576 Tatum 2895 McCormick County 1033 McCormick (City)* 2582 Parksville 2692 Plum Branch 2722 Pickens County 1039 Pickens (City)* 2716 Central 2118 Clemson 2148 Easley 2230 Liberty 2510 Norris 2644 Six Mile 2828 Richland County 1040 Arcadia Lakes 2030 Blythewood 2075 Columbia 2160 Eastover 2235 Forest Acres 2298 Irmo 2434 Saluda County Saluda (Town)* Batesburg Monetta Ridge Spring Ward 1041 2801 2057 2602 2760 2942 Sumter County Sumter (City)* Mayesville Pinewood 1043 2880 2594 2720 Williamsburg County Andrews Greeleyville Hemingway Kingstree Lane Stuckey 1045 2026 2358 2400 2463 2490 2864 Special Notice *If your sales or purchases are delivered within a city or town, you must use the CITY or TOWN code to properly identify the specific city. All pages of ST-389 must be submitted. page 6 of 8 50636059 American LegalNet, Inc. www.FormsWorkFlow.com NOTE: DO NOT TAKE CREDITS OR REPORT NEGATIVE AMOUNTS ON THIS FORM. To apply for refunds, see ST-14. Retail License or Use Tax Registration Number Business Name Period ended Name of County or Jurisdiction of Page Code 7. TOURISM DEVELOPMENT TAX Net Taxable Amount 34-2740 Local Tax Discount Net Amount After Discount (B) (C) (D) (A) x 1% = = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = - = x 1% = 2615 - x 1% = MYRTLE BEACH - = SUMMARY: Complete all pages of the ST-389 first, then enter totals here. 1. Add Column A from pages 1, 3, 4, 5, 7 and all ST389-A's. ...................................... 1 2. Add Column B from pages 1, 3, 4, 5, 7 and all ST389-A's...................... 2 3. Add Column D from pages 1, 3, 4, 5, 7 and all ST389-A's ................................................................. 3 4. Penalty ________________ Interest ________________ OFFICE USE ONLY: _________________ 4 5. Total (Add lines 3 and 4) .................................................................................................................... Enter amount on line 9 of ST-3, ST-388, ST-455 or line 17 of ST-403 and ST-501. NOTE: Other counties may adopt local taxes at a later date. For answers to questions pertaining to completing this form, please call (803) 898-5788. Mail to: Department of Revenue, Sales Tax, Columbia, SC 29214-0101 5 (Add Local Tax Penalty and Interest) All pages of ST-389 must be submitted. page 7 of 8 50637057 American LegalNet, Inc. www.FormsWorkFlow.com Collection of Catawba Tribal Sales Tax The Catawba Tribal Sales Tax is set aside in a tribal trust fund for the benefit of the tribe and its members. The reservation is located in parts of York and Lancaster counties. The chart shown below illustrates the type of tax imposed and tax rate to be collected from various points of delivery. New Sales Tax Rate for Catawba Tribal Tax Effective May 1, 2009 Tax Chart of Applicable Tax Type and Rates on Sales to Catawba Reservation Tax Rate by County York Lancaster Explanation of Applicable Deliveries Tax Type Retailers located on the reservation and making a sale (delivery) on the reservation Tribal Tax **7% **8% Retailers located within the state and off the reservation making a sale (delivery) on the reservation greater than $100.00. Tribal Tax ** 7% **8% *Retailers located within the state and off the reservation making a sale (delivery) on the reservation of $100.00 or less. State Tax Only *6% *6% *Retailers located outside the state (registered with DOR) making a sale (delivery) on the reservation State Tax Only *6% *6% *Local taxes would not be applicable in these circumstances only. **Note: The tribal sales tax rates within the Reservation may change in the future. For additional information concerning the tribal sales tax see SC Revenue Ruling #98-18. Collection of Tourism Development Tax The Municipal Council of the City of Myrtle Beach has implemented a 1% Local Option Tourism Development Fee (referred to as Tourism Development Sales and Use Tax). This tourism development tax is imposed specifically for tourism advertisement and promotion directed at non-South Carolina residents. This tax is collected by retailers located in or making sales into the City of Myrtle Beach. Retailers reporting the tourism development tax must report the tax by the municipality of delivery (as preprinted in Section 7 on Form ST-389). The tax does not apply to items subject to a maximum tax or the gross proceeds of sales of unprepared food that may lawfully be purchased with United States Department of Agriculture food coupons. All pages of ST-389 must be submitted. page 8 of 8 50638055 American LegalNet, Inc. www.FormsWorkFlow.com