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(A) Payment of the municipal accommodations fee established herein shall be the liability of the user of the accommodations. The fee shall be paid at the time of delivery of the accommodations to which the fee applies, and shall be collected by the provider of the accommodations. Charleston County shall promulgate a form of return which shall be utilized by the provider of the accommodations to calculate the amount of municipal accommodation fees collected and due. This form shall contain a sworn declaration as to the correctness thereof by the provider of accommodations.
(B) The provider of accommodations shall remit the form, a copy of the state sales tax computation form, any other documents required by the county, and the municipal accommodations fee to the county, at 2 Courthouse Square, Room 105, Charleston, SC 29401, due on the 20th of each month.
(Ord. 96014, passed 3-12-96; Am. Ord. 96023, passed 5-14-96) Penalty, see § 114.99