§ 7-13003. Hospitality fee.

A uniform fee equal to two (2) percent is hereby imposed on the gross proceeds derived from the sale of all food and beverages served by a restaurant, hotel, motel, or other food service facility within the City of Beaufort. In addition, the fee shall be imposed for all food and beverages prepared or modified by convenience stores or grocery stores within the City of Beaufort, South Carolina. All hospitality fees received by the city shall be allocated as follows:

(1)

Five and one-tenths (5.0) percent shall be allocated to the designated marketing organization specifically targeted for advertising to increase tourism, within the City of Beaufort.

(2)

One and one-tenth (1.1) percent shall be available through appropriation, for advertising to increase tourism and revitalization of the downtown economy. The allocation will be awarded by the Beaufort City Council through the annual budget process, based on budget presentation of certain non-profit organizations invited by city council to present. The presentation to the city council will be conducted during the normal budget period. An allocation of these funds shall be based on the objectives that best achieve city council goals and purposes.

(3)

Ninety-three and nine-tenths (93.9) percent shall be allocated for uses permitted in section 7-13006 below.

(Ord. No. O-20-94, 11-8-94; Ord. No. O-28-97, 7-22-97; Ord. No. O-36-99, 6-8-99; Ord. No. O-04-07, 1-23-07; Ord. No. O-22-17, 9-26-17; Ord. No. O-17-18, 6-26-18)