As used in this article, the following terms shall have the
meanings indicated:
ACCOMMODATION
Any room (excluding meeting and conference rooms), campground
spaces, lodgings or sleeping accommodations furnished to transients
by a hotel, inn, tourist court, tourist camp, motel, campground, residence
or any other place in which rooms, lodging or sleeping accommodations
are furnished to transients for consideration within the City. The
gross proceeds derived from the lease or rental of sleeping accommodations
supplied to the same person or persons for a period of 90 continuous
days are not considered proceeds from transients.
LOCAL ACCOMMODATION TAX
A tax on the gross proceeds derived from the rental or charges
for accommodations furnished to transients and which is imposed on
every person engaged or continuing within the jurisdiction of the
imposing local governmental body in the business of furnishing accommodations
to transients for consideration.
A uniform tax equal to 3% is hereby imposed on the gross proceeds
derived from the rental of any accommodation within the City.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. II)]
The local accommodation tax adopted by this article shall be
subject to all other provisions of S.C. Code Ann. § 6-1-500
et seq., as amended.