§ 2-149. Local hospitality tax.

(a)

There is hereby imposed a local hospitality tax of two percent on the gross proceeds of the sale of prepared meals and beverages in establishments within the town licensed for on-premises consumption of alcoholic beverages, beer or wine (hereinafter "vendor"). Payment of the hospitality tax established hereby shall be the liability of the customer.

(b)

The tax imposed by this section shall be collected from the customer when payments for meals or beverages is tendered and shall be held in trust for the benefit of the town until remitted as provided in subsection (c) of this section.

(c)

Payment of the hospitality tax established herein shall be remitted by the vendor to the town on a monthly basis, along with the return of the form established by the town for that purpose, not later than the 20th day of the month and shall cover the tax due for the previous month. Any tax not timely remitted shall be subject to a penalty of five percent of the sum owed for each month or portion thereof until paid. The failure to collect from the customer the tax imposed by this section shall not relieve the vendor from making the required remittance.

(d)

The failure of any vendor subject to this section to remit to the town the tax imposed by the provisions of this section shall constitute a misdemeanor punishable by a fine of not more than $500.00 or imprisonment for up to 30 days, or both.

(e)

There is hereby established a special account to be known as the local hospitality tax account into which the taxes remitted shall be deposited by the town and used solely for the purposes provided by law.

(Code 1988, § 1-5-11; Ord. No. 02-16, §§ 1—6, 2002)

State law reference

Local hospitality tax, S.C. Code 1976, § 6-1-700 et seq.