(A) Adoption of agreement. The interlocal cooperation agreement attached as “Attachment A” to Ord. 2019-001, which re-establishes a joint Shelbyville, Simpsonville and Shelby County Tourism and Convention Commission and levies a transient room tax, is hereby adopted.
(B) Levy and collection of transient room tax.
(1) There is hereby levied a transient room tax in the City of Simpsonville in the amount of 3% of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by all persons, companies, corporations, or other like or similar persons, groups, or organizations doing business as a motor court, motel, hotel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, or like or similar accommodations or places in which accommodations are regularly furnished to transients for consideration or by persons, companies, corporations, or other like or similar persons, groups, or organizations that facilitate the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations. In addition, there will be levied a special transient room tax of 1% for the purpose of covering the operating expenses of a local convention center that is in operation.
(2) Transient room taxes shall not apply to the rental or leasing of an room, lodging, campsite, apartment, or other similar accommodation or place supplied by an individual or business to a person or persons for a continuous period of 30 days or more.
(3) All monies collected pursuant to this section shall be remitted to the Shelby County Treasurer no later than 30 days following the last day of the month in which the transient room taxes have been charged. All monies to be collected pursuant to this section that are not remitted to the Shelby County Treasurer as required herein shall bear interest at the rate of 12% per annum on the whole or any part left unpaid, which amount shall be added to the principal amount due when paid. In the event that any monies to be collected pursuant to this section ordinance are not remitted to the Shelby County Treasurer as required herein within 60 days of coming due, enforcement and collection may be sought through the Shelby County Attorney's Office.
(4) Any person, owner, corporate officer, director, member, partner or any other individual or entity having an ownership interest in any facility or establishment subject to this section is deemed responsible for ensuring that all taxes due and owing pursuant to this section are paid in a timely manner. Sixty days or more delinquency on the part of any facility or establishment charged with collecting and paying the transient room tax shall be prima facie evidence of a willful intent not to pay same. Anyone, or any facility or establishment, in violation of non-payment per this division (4) shall in addition to being required to pay all taxes and penalties due hereunder, be fined not less than $100 nor more than $500 and/or imprisoned in the county jail for up to 12 months.
(Ord. 2013-014, passed 12-4-2012; Am. Ord. 2019-001, passed 4-16-2019; Am. Ord. 2023-001, passed 3-6-2023)