Title 3 REVENUE AND FINANCE
Chapter 3.32 LOCAL HOSPITALITY TAX
3.32.060 Inspections, audits and administration.
For the purpose of enforcing the provisions of this chapter,
the code enforcement officer or other authorized agent of the county is
empowered to enter upon the premises of any person subject to this chapter and
to make inspections, examine and audit books and records. It shall be unlawful
for any person to fail or refuse to make available the necessary books and
records during normal business hours upon twenty-four (24) hours written notice.
In the event that an audit reveals that false information has been filed by the
remitter, the costs of the audit shall be added to the correct amount of tax
determined to be due. All operational and administrative costs associated with
the billing and collection of the Local Hospitality Tax will be charged to the
Colleton County Local Hospitality Tax Special Revenue Fund. The code enforcement
officer may make systematic inspections of all service providers which are
governed by this chapter within the county to ensure compliance with this
chapter. Records of inspections shall not be deemed public records. (Ord.
2000-O-28 § 6, 2000)