§ 10-30. Implementation of the S.C. Fairness in Lodging Act.

(a)

This section provides for the implementation of the provisions of the "South Carolina Fairness in Lodging Act" in that providing lodging accommodations for tourist is an important component of the local economy. It is the responsibility of individuals who rent residential accommodations to tourists to collect and remit the local accommodations tax pursuant to S.C. Code 1976, Title 6, Article 5 and the state sales tax on accommodations imposed pursuant to S.C. Code 1976, § 12-36-920.

(b)

Those that fail to collect and remit local and state taxes on accommodations provided to transients pursuant to the South Carolina Fairness in Lodging Act as found in S.C. Code 1976, Title 6, Article 7 that provides municipalities the option to exercise additional enforcement authority will be assessed a civil penalty of $1,000.00 for each seven days a single rental property was rented.

(c)

The Town of Irmo will also engage in active cooperation with the South Carolina Department of Revenue in data sharing for the purpose articulated in the Fairness Act. The Town of Irmo will provide a certified copy of the ordinance from which this section is derived to the Director of the South Carolina Department of Revenue.

(Ord. No. 16-14, 9-6-2016)