CHAPTER 119: LOCAL HOSPITALITY FEE

Section

   119.01   Applicability

   119.02   Definitions

   119.03   Local hospitality fee

   119.04   Payment of local hospitality fee

   119.05   Local hospitality fee account

   119.06   Permitted uses of fees

   119.07   Inspections, audits and administration

   119.08   Violations

   119.99   Penalty

§ 119.01 APPLICABILITY.

   This chapter shall apply to the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine.

(Ord. 2004-06, passed 8-16-04)

§ 119.02 DEFINITIONS.

   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   CITY. The Town of Kingstree.

   GROSS FEE. The total of the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine in the town.

   HOSPITALITY FEE.  The tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine.

(Ord. 2004-06, passed 8-16-04)

§ 119.03 LOCAL HOSPITALITY FEE.

   A fee not to exceed 2% of the charges for the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine in the town.

(Ord. 2004-06, passed 8-16-04) Penalty, see § 119.99