"City of Travelers Rest" means the city and all of the properties within the geographical boundaries of the city.
"Local hospitality tax" means a tax on the sales of prepared meals and beverages sold in establishments within the city.
"Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.
(Ord. No. O-10-06, § 1, 6-15-2006)
A uniform tax equal to two percent is hereby imposed on the sales of the prepared meals and beverages sold in establishments within the city.
(Ord. No. O-10-06, § 2, 6-15-2006)
Payment of the local hospitality tax established herein shall be the liability of the consumer of the services. The tax shall be paid at the time of delivery of the services to which the tax applies, and shall be collected by the provider of the services. The city shall promulgate a form of return that shall be utilized by the provider of the services to calculate the amount of the local hospitality tax collected and due to the city. This form shall contain a sworn declaration as to the correctness thereof by the provider of the services.
The tax provided for in this division must be remitted to the city on a monthly basis when the estimated amount of the average tax collected is more than fifty dollars a month, on a quarterly basis when the estimated amount of the average tax collected is twenty-five dollars to fifty dollars a month, and on an annual basis when the estimated amount of the average tax collected is less than twenty-five dollars a month.
The provider of the services shall remit the local hospitality tax collected, when due, to the city on the 20th day of the month, or on the following business day if the 20th day of the month is not a business day.
(Ord. No. O-10-06, § 3, 6-15-2006)
An interest bearing, segregated and restricted account to be known as the "City of Travelers Rest Local Hospitality Tax Special Revenue Fund" is hereby established. All revenues received from the local hospitality tax shall be deposited into this fund. The principal and any accrued interest in this fund shall be expended only as permitted by this division and the Code.
(Ord. No. O-10-06, § 4, 6-15-2006)
The city council shall distribute the local hospitality tax collected and placed in the "City of Travelers Rest Local Hospitality Tax Special Revenue Fund" to be used for purposes permitted under the Code, including but not limited to, tourism related capital projects, the support of tourism and tourist services in a manner that will best serve the tourist from whom it was collected including being used as a funding source to pay indebtedness issued by the city for public purposes. It shall be the responsibility of the city council to ensure that any and all money expended from the "City of Travelers Rest Local Hospitality Tax Special Revenue Fund" shall be spent for the purposes permitted under the Code.
(Ord. No. O-10-06, § 5, 6-15-2006)
For the purpose of enforcing the provisions of this division, the codes enforcement officer or other authorized agent of the city, is empowered to enter upon the premises of any person subject to this division and to make inspections, examine and audit books and records. It shall be unlawful for any person to fail or refuse to make available the necessary books and records during normal business hours upon twenty-four hours written notice. In the event that an audit reveals that the remitter has filed false information, the cost of the audit shall be added to the correct amount of tax determined to be due. All operational and administrative costs associated with the billing and collection of the local hospitality tax will be charged to the local hospitality tax special revenue fund. The codes enforcement officer may make systematic inspections of all service providers that are governed by this division within the city to ensure compliance with this division. Records of inspection shall not be deemed public records.
(Ord. No. O-10-06, § 6, 6-15-2006)
It shall be a violation of this division to:
Fail to collect the local hospitality tax as provided for in this division;
Fail to remit to the city the local hospitality tax collected, pursuant to this division;
Knowingly provide false information on the form of return submitted to the city; or
Fail to provide books and records to the codes enforcement officer for the purpose of an audit upon twenty-four hours written notice.
The penalty for violation of this division shall be five percent per month, charged on the original amount of the local hospitality tax due.
(Ord. No. O-10-06, § 7, 6-15-2006)
So long as any form of indebtedness is outstanding that the city has designated as being payable from local hospitality taxes, the local hospitality tax shall continue to be collected by the city in the amount sufficient to pay debt service on such indebtedness. Indebtedness shall mean any obligation of the city, including certificates of participation, used to finance projects authorized by the Code.
(Ord. No. O-10-06, § 8, 6-15-2006)
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Editor's note— Ord. No. O-10-06, § 10, adopted June 15, 2006, provides that the tax referenced herein shall commence being collected by the provider of the services on which the tax applies, on the 1st day of July, 2006, and remittance of amounts due to the city of the tax collected by the providers of the service on which the tax applies shall commence in the manner referenced herein. (Back)