Who must pay the City Service Fee and when is it due and what are the associated penalties?
All full-time/part-time employees and self-employed individuals who regularly report to work at a physical location or work from home within the City of Charleston.
Employers are required to deduct the fee from their employees pay and remit it on their behalf. Self-employed individuals will remit the fee on their own. City Service Fee returns are due within one month following the end of the quarter.
Quarterly payments are due in April, July, October, and January. Penalty and interest will be applied against any return that is received after these months. The fee, if not paid when due, shall bear interest at the rate of 8% per annum from the date the return is due.
The penalty shall be 5% for the first month, and 2% of the fee for each succeeding month.