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Accommodations Tax

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A uniform tax equal to 3% is hereby imposed on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided and defined by South Carolina Code Section 12-36-920(A) and is imposed on every person engaged in the business of furnishing accommodations to transients for considerations within the City.  Included are gross proceeds derived from the rental or charges for any rooms (excluding meeting and conference rooms), campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms lodgings, or sleeping accommodations are furnished to transients for consideration.  The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days are not considered proceeds from transients.  This tax imposed by this article shall not apply to additional guest charges as that term is defined in the South Carolina Code Sections 12-36-920(B). 

All payments are to be sent to the City by the 20th of each month and shall cover sales of the previous month to avoid penalty.