At the time the return is filed, the full amount of any tax due hereunder shall be remitted. Taxes and required reports shall be submitted to Charleston County by the twentieth day of the month and shall cover sales of the previous month. Any taxes not timely remitted and late from one to 30 days shall be subject to a penalty of 5%. Any taxes not timely remitted and late for more than 30 days shall be subject to a penalty of 25%. The failure to collect from patrons the tax imposed by this subchapter shall not relieve any establishment subject to this subchapter from make the required remittance.
(Ord. 2016-02, passed 5-19-2016)