§ 35.130 LEGISLATIVE FINDINGS.
   The County Council of York County, South Carolina finds that:
   (A)   As the governing body of York County, South Carolina, it is a “local governing body” authorized and empowered to levy and impose, by ordinance, a county local hospitality tax not to exceed 2% of the charges for food and beverages on the sales of prepared meals and beverages sold in establishments, or the sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer and wine within the unincorporated area of the county; and a county local hospitality 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 and wine of 1% of the charges for food and beverages within municipalities, subject to the limitations upon the cumulative rate of county and municipal hospitality taxes, pursuant to the provisions of S.C. Code §§ 6-1-700 et seq., the “Local Hospitality Tax Act.”
   (B)   It has determined to levy and impose a local hospitality tax not to exceed 2% of the charges for food and beverages in the unincorporated area of the county, and a local hospitality tax not to exceed 1% of the charges for food and beverages within municipalities within the county, subject to the limitation of S.C. Code § 6-1-740 that the cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed 2% for the purpose of generating revenue for tourism-related buildings, civic centers, coliseums and aquariums; tourism-related cultural, recreational or historic facilities; highways, roads, streets and bridges providing access to tourist destinations; advertisements and promotions related to tourism development; and water and sewer infrastructure to serve tourism-related demand, all as authorized and permitted by the South Carolina Local Hospitality Tax Act.
   (C)   The levying and imposition of a county local hospitality tax for the purposes defined in this subchapter will serve a public purpose; provide funding for tourism-related capital projects, facilities, highways, roads, streets, bridges, and water and sewer infrastructure to serve tourism-related demand; and provide funding to the Rock Hill York County Convention and Visitors Bureau for advertisements and promotions related to tourism development, all of which will promote desirable living conditions, promote the public health, safety and welfare; promote tourism and economic growth and development in the county; and provide for current and future needs of the county and its citizens.
(Ord. 4506, passed 11-6-06)