The tax imposed by this subchapter shall be collected from any patron when he or she tenders payment for his or her meal or beverage and shall be held in trust for the benefit of the town until the same is paid to Charleston County as hereinafter provided. Every establishment subject to this hospitality tax shall, on the date or within the time period hereinafter prescribed, make a return to Charleston County on forms provided by the office delineating gross proceeds of sales of prepared meals, food, and beverages for the previous month, and the amount of the tax due by virtue of this chapter.
(Ord. 2016-02, passed 5-19-2016) Penalty, see § 33.99