(A) There is hereby imposed a local accommodations tax of 1% on the gross proceeds derived from rental or charges for accommodations furnished to transients for consideration, as described in § 12-36-920(A) of the 1976 Code, by any person within the City of Goose Creek (hereinafter "vendor").
(B) Payment of the accommodations tax established herein shall be remitted by the vendor to the City of Goose Creek 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 5% of the sum owed for each month or portion thereof until paid.
(C) The failure of any vendor subject to this section to remit to the city the tax imposed by the provisions of this section shall constitute a misdemeanor punishable by a fine of not more than $500 or imprisonment for up to 30 days, or both.
(D) There is hereby established a special account to be known as the Local Accommodations Tax Account into which the taxes remitted shall be deposited by the city and used solely for the purposes provided by law.
(E) This section is subject to the constitution and laws of the State of South Carolina. If any section, phrase, sentence or portion of this section is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision, and such holding shall not affect the validity of the remaining portions thereof.
(Ord. 20-026, passed 11-10-2020)