[Adopted 2-21-2012 by Ord. No. 2012-2]
There is hereby imposed a local hospitality tax equal to 2% on:
A. 
The sale of prepared meals and beverages, inclusive of alcoholic beverages, beer and wine, sold in establishments;
B. 
The sale of prepared meals and beverages served by restaurants, hotels or other food service facilities and establishments licensed for on-premises consumption of alcoholic beverages, beer or wine, within the City; and
C. 
In addition, the tax shall be imposed on all food and beverages prepared or modified by convenience stores, grocery stores, delicatessens, caterers and other similar businesses within the City.
Payment of the tax established herein shall be the liability of the consumer/purchaser of the services or products described in § 282-11 above. The tax shall be paid at the time of the delivery of the services or products to which the tax applies and shall be collected by the provider or seller of the service or products. Establishment records may be inspected or audited by the City at the City's request at reasonable times and places. The tax collected by the seller or provider of the services or products, as required hereunder, shall be remitted to the City as prescribed by state law and specifically S.C. Code Ann. § 6-1-770, as amended, along with such returns or forms as may be established by the City for such purpose. Taxes and a required report shall be submitted to the City by the 20th day of the applicable month (monthly for monthly reports, the first month of the quarter for quarterly reports and the first month of the year for annual reports) and shall cover sales of the previous month, quarter or year, respectively, as appropriate and as provided for in S.C. Code Ann. § 6-1-770, as amended, of the unpaid tax for each month or portion thereof after the due date until paid. Payment of the tax is considered to be timely remitted to the City if the payment and the return have a U.S. Mail postmark date (not a meter date) on or before the date the payment and return are required to be made. If the 20th day of the month falls on a Saturday, Sunday, U.S. Postal Service holiday or City holiday, then if the payments and returns were made at the City on the next business day they will be accepted as timely made. Any taxes not timely remitted shall be subject to a penalty of 10%. The failure to collect from patrons the tax imposed by this article shall not relieve any establishment subject to the article from making the required remittance.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
There shall be established a Walhalla Hospitality Tax Fund which shall be segregated from the City's general fund, and all revenues from the hospitality tax shall be deposited exclusively into this fund. The principal and any accrued interest from this fund shall be expended on for the purposes set forth in S.C. Code Ann. § 6-1-730, as amended from time to time.
Authorization to utilize revenues from the hospitality tax account shall be by the annual budget ordinance duly adopted by the Walhalla City Council.
Failure to pay the hospitality tax shall subject the provider of services or products set forth above to prosecution in the Walhalla Municipal Court for imprisonment and/or fines to the maximum jurisdiction of the Municipal Court. Each day and each act shall constitute a separate offense. Moreover, the City may by administrative action suspend the business license of a violator.
This article shall be effective upon the date of the final reading and approval. Collection of the tax should begin no earlier and no later than July 1, 2012, by the provider of services or products set forth above. The first remittance will be due on or before August 20, 2012, by the provider of services or products set forth above.