The City of Folly Beach does hereby implement the provisions of the Fairness in Lodging Act, as found in Article 7 of Title 6 of the South Carolina Code of Laws.
(A) Pursuant to the Act, a one-time civil penalty of $2,000 shall be assessed for failure to collect and remit local accommodations tax for each seven days a single rental property was rented.
(B) A certified copy of this implementation ordinance shall be provided to the director of the South Carolina Department of Revenue.
(Ord. 05-17, passed 3-14-17)