City of Walhalla, SC Local Accommodations Tax

As used in this article, the following terms shall have the meanings indicated:

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.

CITY OF WALHALLA and WALHALLA CITY

The City and all of the properties within the geographical boundaries of the City.

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.[1]

[1]

Editor's Note: The definition of "positive majority," which immediately followed this definition, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

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.