(A) There is hereby levied and imposed a uniform fee of 2% of the gross proceeds derived from the rental of any accommodation within the city. The fee shall not be levied upon the gross proceeds derived from the rental of accommodations to a resident.
(B) (1) Payment of the municipal accommo- dations fee established herein shall be the obligation and liability of the user of the accommodations. The fee shall be paid at the time of provision of the accommodations to which the fee applies, and shall be collected and remitted by the provider of the accommodations.
(2) The form of return for remitting the fees shall be the form required by the County Business License/User Fee Department for the reporting of the country accommodations fees. No later than the twentieth day of the month following the collection of the fees, the provider of the accommodations shall remit the form along with a copy of the state sales tax computation form and the fees due hereunder to the county’s Business License/User Fee Department, No. 2 Court House Square, Room 105, Charleston, South Carolina, 29401, in the same manner prescribed for the collection of the county accommodations fee.
(3) By mutual agreement between the city and the county, the county will collect the fees due hereunder and deliver the same to the City Clerk- Treasurer in the manner agreed to by both parties.
(Ord. 2-98, passed 2-3-98; Am. Ord. 05-15, passed 6-9-15)