§ 112.06 PAYMENT OF TAX.
   (A)   Payment of the tax established herein shall be the liability of the consumer of the services for items described in § 112.04. The tax shall be paid at the time of delivery of the services or items to which the fee applies and shall be collected by the provider or seller of the items.
   (B)   The tax collected by the seller or provider of the items as required under § 112.04 shall be remitted to the city of Bennettsville as follows:
      (1)   On a monthly basis when the estimated amount of average collections is more than $50 a month (annual gross revenue in excess of $20,000).
      (2)   On a quarterly basis when the estimated amount of average collections is between $25 to $50 a month (annual gross receipts between $10,000 to $20,000).
      (3)   On an annual basis when the amount of average collections is less than $25 a month (annual gross receipts less than $10,000).
   (C)   Total collections and required reports shall be submitted to the city of Bennettsville by the 20th day of the month and shall cover sales for the previous month. A copy of the completed South Carolina State Sales and Use Tax Return Form (Form ST-3) shall be attached along with the required reports. When a hospitality tax is filed and the taxes due on it are paid in full on or before the final due date, the filer is allowed a discount of 2% on the fees shown to be due by the return. Payments covered under the provisions of division (B)(2) shall be submitted quarterly by the 20th of January, April, July and October for the previous quarterly sales or annually by January 20 for the calendar year sales as provided in division (B)(3). Any collections not remitted by the above stated deadlines shall be subject to a penalty of 5% of the unpaid amount for each calendar month or portion thereof after the due date until paid. The failure to collect from patrons the amount imposed by this article shall not relieve any establishment subject to this article from making the required remittance.
   (D)   Any person violating this article shall be deemed guilty of an offense and shall be subject to punishment pursuant to the city’s Code of Ordinances upon conviction. Each day of violation shall be considered a separate offense. Punishment for violation shall not relieve the offender of liability for delinquent amount, penalties, and costs provided for herein.    
   (E)   Any misrepresentation of the information required by return(s) as set forth in failure to collect or timely remit to the city the taxes imposed by this chapter may result in the suspension and/or revocation of the business license of the offending business/vendor, or the business license of the offending business/vendor shall not be renewed.
   (F)   The failure of any business/vendor subject to this chapter shall be responsible and liable for all tax, penalties, and costs imposed for the past three years of violation and must submit the appropriate forms and documentation to the city with payment.
   (G)   The failure of any business/vendor subject to this chapter to remit to the city the tax imposed by the provisions of this chapter shall be issued a municipal court summons on the business owner for the matter before the Municipal Judge.
   (H)   The failure of any business/vendor subject to this chapter to remit to the city the tax imposed by the provisions of this chapter shall constitute a misdemeanor punishable by a fine of not more than $500 or imprisonment for up to 30 days, or both.
(Ord. 03-07-01, passed --; Am. Ord. passed 5-16-23)