Hotel / Motel Occupancy Tax
The County Clerk shall administer and enforce the provisions of this article – Resolution Adopting Pickens County Hotel/Motel Occupancy Tax.
Every operator renting guestrooms in the county shall keep such records, receipts, invoices and other pertinent papers in such form as the supervisor may require.
There shall be paid a tax of six percent of the rent for every occupancy of a guestroom in a hotel in the county, The tax imposed by this article shall be paid upon any occupancy on and after January l, 1998.
The tax imposed by this article shall become due and payable from the occupant at the time of occupancy of any hotel in this county. All amounts of such taxes collected by an operator are due and payable to the County Clerk between the first and 20th day of the calendar month next following the calendar month or fiscal period for which the return is being filed.