(A) Definitions. For the purposes of this subchapter, the following definitions shall apply unless the context indicates or requires a different meaning.
CITY. The City of Goose Creek, South Carolina.
ESTABLISHMENT. Any business, private club, or non-profit institution other than a private club which has a fixed place of operations or uses a mobile device on a regular basis, within the city and which from that location or device sells prepared meals and/or beverages inclusive of alcoholic beverages, beer and wine, whether for on premises consumption, take out or delivery. As used in this definition, NON-PROFIT INSTITUTION shall include any medical, educational or social service facility which makes the service of prepared meals and beverages available for sale to the public at large on a regular basis.
FINANCE DIRECTOR. A person designated to administer this subchapter.
PREPARED MEAL. Any food and/or beverages, inclusive of alcoholic beverages, beer and wine, prepared or modified by an establishment which at the time of sale is ready for consumption by members of the public, regardless of the actual quantity, presentation, or packaging, without regard to the time of day of the sale.
(B) Imposition of fee.
(1) A local hospitality fee equal to 2% is imposed on sales of prepared meals and beverages, inclusive of alcoholic beverages, beer and wine sold in establishments.
(2) The fee imposed by this section shall be collected from any patron when he/she tenders payment for his/her meal, food or beverage and shall be held in trust for the benefit of the city until the same is remitted to the Finance Director.
(C) Remittance to city; due date.
(1) The fee provided for in this subchapter must be remitted by the establishment to the Finance Director, along with the form as provided by the city from time to time for such purpose, by the twentieth day of the month following the closing date of the period for which the fee payment is to be remitted. The fee must be remitted on a monthly basis when the estimated amount of average fee is more than $50 a month, on a quarterly basis when the estimated amount of average fee is $25 to $50 per month, and on an annual basis when the estimated amount of average fee is less than $25 a month. The closing date for monthly payments is the last day of the month; the closing dates for quarterly payments are the last days of the months of March, June, September and December, and the closing date for annual payments is the last day of December.
(2) A payment is considered to be timely remitted to the city if the return has a United States Post Office postmark date on or before the date the report form is required to be made. If the twentieth day of the month falls on a Saturday, Sunday or postal service holiday, then payments mailed on the next business day will be accepted as timely filed.
(D) Late fee. A late fee of 5% of the unpaid amount for each month or portion thereof shall be added to any tax not timely remitted under this subchapter. The purpose of the fee is to compensate the city for additional administrative handling and lost earnings on operating balances.
(E) Collection of delinquent fees. It shall be unlawful to fail to pay the fees required by this subchapter. If any tax due under this subchapter shall remain unpaid 30 days after its due date, the city may proceed with all available procedures under the law, including, but not limited to, issuance of ordinance summons or enforcement through the Municipal Court or the revocation of the establishment's business license.
(F) City's receipt and use of fee proceeds.
(1) Upon receipt of the fee remitted under this subchapter, the city shall deposit the funds into a local hospitality fee fund, maintained separately by accounting procedures from the general fund, in accordance with S.C. Code § 6-1-720, as amended.
(2) The city's use of the hospitality fee fund shall be for purposes as authorized by S.C. Code § 6-1-730, as amended.
(Ord. 17-015, passed 6-13-2017)