Pursuant to S.C. Code §§ 6-1-500 et seq., City Council hereby establishes a one and one-half percent local accommodations tax on the gross proceeds derived from the rental or charges for any rooms, campgrounds, spaces, lodgings or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence or any place in which rooms, lodgings or sleeping accommodations are furnished to transients for a consideration as provided in S.C. Code § 12-36-920(A) and which is imposed on every person engaged or continuing within the city limits of the city.
(Ord. 02-010, passed 6-25-02)