§ 38-28. Local hospitality tax.

(a)

There is hereby imposed a local hospitality tax of two percent on the gross proceeds of the sale of prepared meals and beverages in establishments (hereinafter "vendor") within the City of Hartsville. Payment of the hospitality tax established hereby shall be the liability of the customer.

(b)

The tax imposed by this section shall be collected from the customer when payment for meals or beverages is tendered and shall be held in trust for the benefit of the city until remitted as provided in (c) below.

(c)

Payment of the hospitality tax established herein shall be remitted by the vendor to the City of Hartsville on a monthly basis, along with such return or form as may be established by the city for such purposes, not later than the twentieth day of the month and shall cover the tax due for the previous month. Any hospitality tax paid in full on or before the final due date is allowed a discount of two percent. Any tax not remitted by the stated deadline shall be subject to a penalty of ten percent of the sum owed for each month or portion thereof until paid. The failure to collect from the customer the tax imposed by this section shall not relieve the vendor from making the required remittance.

(d)

The failure of any vendor subject to this section to remit to the city the tax imposed by the provisions of this section shall constitute a misdemeanor punishable by a fine of not more than $500.00 or imprisonment for up to 30 days, or both.

(e)

There is hereby established a special account to be known as the local hospitality tax account into which the taxes remitted shall be deposited by the city and used solely for the purposes provided by law.

(Ord. No. 2074, 5-11-2004)