It is hereby found and declared by the City Council of the City of Bennettsville (City Council), the governing body of the City of Bennettsville, South Carolina (the “city”):
(A) Tourism is becoming a major industry in the city. The city supports this major industry and has implemented improvements in the downtown area of the city in order to revitalize and redevelop the city and to further attract tourists to the community.
(B) Moreover, as the tourism industry grows and expands, the city must make provisions to increase certain municipal services in order to accommodate the needs of tourists who visit from time to time in addition to the residents of Bennettsville.
(C) The cost of providing the special services required by the tourism industry should be apportioned equitably between the city’s residents and those who visit the city and enjoy the special benefits city provides to them. It is necessary for the promotion of the common interest of the residents of the city as well as those visitors to the city to provide a method to alleviate the added financial burden on city resources in providing the services and improvements needed to support tourism and the resulting transient population.
(D) In order to raise the necessary sums to defray a portion of those added costs, it is appropriate to impose a charge, the receipts of which will pay costs related to:
(1) The provision of municipal services which serve such visitors or tourists; and
(2) Capital projects which not only enrich the city’s residents but also contribute to the tourism industry.
(E) Cognizant of the need for municipalities to be given direct statutory authorization to raise money earmarked to defray such costs related to tourism, recreation, cultural and historic facilities, the South Carolina General Assembly adopted Act No. 138 during its 1997 session, now codified, in part, as S.C. Code § 6-1-700 to 6-1-770 (the “Enabling Act”), as amended.
(F) City Council finds its actions in:
(1) Imposing a 2% hospitality tax upon prepared food and beverages sold for immediate consumption or take out from establishments within the corporate limits of the city; and
(2) Segregating the collections received from such fees in order that such sums be utilized according to the Enabling Act.
(Ord. 03-07-01, passed --)