(A) The Beach Preservation Act of 2014 authorizes qualifying coastal municipalities to impose a beach preservation fee not to exceed 1% of the gross proceeds derived from the rental or charges for accommodations furnished to transients.
(B) The City of Folly Beach is a qualifying coastal municipality with shoreline on the Atlantic Ocean, a public beach, and a local accommodations tax not exceeding 1½%.
(C) An additional 1% beach preservation fee is hereby added to the accommodations tax for the purpose of nourishment, renourishment, maintenance, erosion mitigation, monitoring of beaches, dune restoration and maintenance, including planting of sea grass, sea oats or other vegetation useful in preserving the dune system, and maintenance of public beach accesses within the corporate limits of the City of Folly Beach.
(Ord. 12-14, passed 7-8-14)
Cross-reference:
Municipal accommodations fee, see § 113.03