ORD 2017-19 Adopted ORDINANCE NO. 2017-19
AN ORDINANCE REINSTATING THE 2% HOSPITALITY TAX
AS OF DECEMBER 1, 2017
WHEREAS, with the adoption of Ordinance No. 98-11 on October 19, 1998,
North Augusta City Council established a 2% local hospitality sales tax within the City to
"improve and increase tourism related activities and facilities by redeveloping the downtown
and riverfront districts and other areas of the City of North Augusta"; and
WHEREAS, With the adoption of Ordinance 2000-21 on October 16, 2000,
the Mayor and City Council provided for the suspension of 1% of such sales tax in the event
that there was approved in Aiken County, a county wide 10 capital project sales tax; and
WHEREAS, Capital Projects Sales Tax 1 was in fact approved by the voters
of Aiken County and as a result thereof, the 1% of the 2% local hospitality sales tax was
suspended; and
WHEREAS, the Mayor and City Council for the City of North Augusta have
determined that it is appropriate that such suspension terminate and that the full 2% local
option hospitality sales tax, in accordance with Ordinance 98-11, be reinstated effective
December 1, 2017.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of
the City of North Augusta, South Carolina, in meeting duly assembled and by the authority
thereof, that:
1. Commencing with December 1, 2017 the full local hospitality sales tax in
the amount of 2% as provided for in Ordinance 98-11, be collected and
utilized for such purposes as provided by said Ordinance and State Law.
2. Section 21-23, titled "Imposition of Local Hospitality Sales Tax" shall be
amended and when amended, shall read as follows:
Sect21-23 Imposition of Local Hospitality Sales Tax
A uniform tax equal to two percent (2%) is hereby imposed on the gross
proceeds derived from the charges for food and beverages served by a
restaurant, hotel, motel, or other food service facility, whether dine in or
take out, within the City of North Augusta. In addition, the tax shall be
imposed for all food and beverages prepared or modified by convenience
stores, fast-food service outlets, or grocery stores within the City of North
Augusta.
3. All other ordinances or parts of ordinances in conflict herewith are, to the
extent of such conflict, hereby repealed.
4. This Ordinance shall become effective immediately upon its adoption on
third and final reading.
DONE, RATIFIED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
NORTH AUGUSTA, SOUTH CAROLINA,ON THIS 20TH DAY OF NOVEMBER, 2017.
FIRST READING: ±211426egfi77.
SECOND READING:‘14:31.)t eot ROBERT A. PETTIT,MAYOR
THIRD READING: VO\Medsrliv/207e/7 ATTEST:
DONNA B.YOUNG,CITY LERK