(A) The Local Hospitality Tax of 2% imposed on the gross proceeds (total collected) derived from the sale of prepared food, meals, and beverages (for consumption or take out) by a restaurant, vendor, hotel, motel, caterer, food truck, or other food service within the city, including those prepared food, meals, and beverages outside the city limits, but packaged, served, and sold within the city. In addition, the tax shall be imposed on all food, meals, and beverages prepared or modified in the city limits by convenience stores, grocery stores or any store that have specified areas where food and beverages are prepared for consumption or take out. This tax applies to food, meals, and beverages sold and licensed for on-premises consumption, including alcoholic beverages, beer, or wine. This tax does not apply to organizations that are exempt from collecting sales tax according to S.C. Code § 12-36-2120, as amended.
(B) The tax imposed by this chapter shall be collected from the customer by the vendor when payment for food, meals, or beverages are tendered. Said vendor is liable for the collection and shall hold in trust for the benefit of the city until remitted.
(Ord. 03-07-01, passed --; Am. Ord. passed 5-16-23)