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Greenville County, SC Code of Ordinances
GREENVILLE COUNTY, SOUTH CAROLINA CODE OF ORDINANCES
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: ADMINISTRATION
CHAPTER 2.5: ADULT-ORIENTED BUSINESSES
CHAPTER 3: AMUSEMENTS
CHAPTER 4: ANIMALS AND FOWL
CHAPTER 5: BUILDINGS AND CONSTRUCTION
CHAPTER 6: EMERGENCY MANAGEMENT
CHAPTER 7: FINANCE AND TAXATION
CHAPTER 8: FLOOD CONTROL, DRAINAGE, STORMWATER MANAGEMENT
CHAPTER 9: GARBAGE AND REFUSE
CHAPTER 10: HUMAN RELATIONS AND RESOURCES
CHAPTER 11: LAW ENFORCEMENT
CHAPTER 12: LIBRARIES, MUSEUMS AND CULTURAL FACILITIES
CHAPTER 13: MOBILE AND MANUFACTURED HOMES; TRAILERS
CHAPTER 14: MOTOR VEHICLES AND TRAFFIC
CHAPTER 15: OFFENSES AND MISCELLANEOUS PROVISIONS
CHAPTER 16: RESERVED
CHAPTER 17: PLANNING AND DEVELOPMENT
CHAPTER 18: ROADS, HIGHWAYS AND RIGHTS-OF-WAY
CHAPTER 19: SIGNS
CHAPTER 20: UTILITY SERVICES
CHAPTER 21: BUSINESS REGULATIONS
APPENDIX A: ZONING ORDINANCE
APPENDIX B: RESERVED
APPENDIX C: LAND DEVELOPMENT REGULATIONS
APPENDIX D: FRANCHISES
APPENDIX E: STORMWATER BANKING PROGRAM MANUAL
TABLE OF ORDINANCES
PARALLEL REFERENCES
ARTICLE IX: LOCAL HOSPITALITY TAX
Section
   7-1301   Definitions
   7-1302   Local hospitality tax
   7-1303   Payment of local hospitality tax
   7-1304   Local Hospitality Tax Special Revenue Fund
   7-1305   Distribution of funds
   7-1306   Inspections and audits
   7-1307   Violations and penalties
   7-1308   Indebtedness
   7-1309   Administration
   7-1310   Amendments
   7-1311   Sunset
   7-1312   Severability
   7-1313   Effective date
§ 7-1301 DEFINITIONS.
   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   County means Greenville County, South Carolina, and all of the properties within the unincorporated geographical boundaries of Greenville County, South Carolina, as existing on the date of adoption of this article.
   County Council means the governing body of the County.
   Local hospitality tax means a tax on the sales of prepared meals and beverages sold in establishments within the County.
(Ord. 4079, passed 12-12-2006)
§ 7-1302 LOCAL HOSPITALITY TAX.
   A uniform tax equal to 2% is hereby imposed on the sales of the prepared meals and beverages sold in establishments within the County.
(Ord. 4079, passed 12-12-2006)
§ 7-1303 PAYMENT OF LOCAL HOSPITALITY TAX.
   (a)   Payment of the local hospitality tax established herein shall be the liability of the consumer of the services.
      (1)   The tax shall be paid at the time of delivery of the services to which the tax applies, and shall be collected by the provider of the services.
      (2)   The County shall promulgate a form of return that shall be utilized by the provider of the services to calculate the amount of the local hospitality tax collected and due to the County. This form shall contain a sworn declaration by the provider of the services as to the correctness thereof.
   (b)   (1)   The tax provided for in this article must be remitted to the County Finance Office:
         a.   On a monthly basis, when the estimated amount of average tax is more than $50 a month;
         b.   On a quarterly basis, when the estimated amount of average tax is $25 to $50 a month; and
         c.   On an annual basis, when the estimated amount of average tax is less than $25 dollars a month.
      (2)   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.
   (c)   The provider of the services shall remit the local hospitality tax collected, when due, to the County by the 20th day of the month following the closing date of the period for which the tax payment is to be remitted.
      (1)   A payment is considered to be timely remitted to the County if the return has a U.S. Mail postmark date on or before the date the report form is due.
      (2)   If the 20th day of the month falls on a Sunday or postal service holiday, then payments mailed on the next business day will be accepted as timely filed.
(Ord. 4079, passed 12-12-2006)
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