Payment of the hospitality tax established herein shall be remitted by the vendor to the City of Dillon, SC on a monthly basis, along with such return or form as may be established by the city for such purposes, not later than the twentieth 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 (5%) of the sum owed for each month or portion thereof until paid. The failure to collect from the customer the tax imposed by this ordinance shall not relieve the vendor from making the required remittance.
(Ord. 03-18, passed 9-8-2003)