(A) A uniform fee of 1% is hereby imposed on the gross proceeds derived from the rental of any accommodations within the town.
(B) Payment of the municipal accommodations fee established herein shall be the obligation of the consumer of the accommodations. The fee shall be paid at the time of provision of the accommodations to which the fee applies and shall be collected and remitted by the provider of the accommodations. The provider of services shall remit the form required by the County Business License/User Fee Department for reporting local accommodations fees. The fees shall be remitted no later than the twentieth of each month to the aforementioned Department along with a copy of the State of South Carolina sales tax computation form. Fees shall be remitted in the manner prescribed to Charleston County Accommodations, 4045 Bridge View Drive, North Charleston, SC 29405-7464.
(Prior Code, § 23-1) (Ord. passed 1-21-2003)