The text
DIVISION 1. - GENERALLY#
Sec. 2-421. - Fiscal year and budget.#
The fiscal year for the town shall be from July 1 of one year to June 30 of the following year. The council shall adopt a budget prior to July 1 of each year showing the income and expenditures for the town for the next fiscal year.
(Code 1995, § 3.04.010; Code 2006, § 36.001; Ord. of 3-16-1995)
Sec. 2-422. - Administrative fee; collection of delinquent debts.#
(a)
The town may impose a collection cost of up to $25.00 to defray its internal costs of collection for any delinquent debts that are sought to be collected pursuant to the provisions of the Setoff Debt Collection Act, S.C. Code 1976, § 12-56-10 et seq. The cost is hereby declared to be a collection cost that arises by operation of law and shall be added to the delinquent debt and recovered from the debtor.
(b)
The town hereby declares that the administrative fee charged by the state municipal association is also a collection cost to the town, which shall also be added to the delinquent debt and recovered from the debtor.
(Ord. No. 19-06, 9-7-2006; Ord. No. 09-2018, §§ 1, 2, 9-20-2018)
Secs. 2-423—2-442. - Reserved.#
DIVISION 2. - PROPERTY TAXES#
Footnotes:
--- (1) --- State Law reference— Taxation, S.C. Code 1976, title 12; municipal power to levy taxes on all property not otherwise exempted by general law, S.C. Code 1976, §§ 5-7-30, 5-21-110; authority of local governments to assess taxes and fees, S.C. Code 1976, § 6-1-300 et seq.; collection of delinquent ad valorem taxes by municipalities, S.C. Code 1976, § 5-7-300; municipal authority to exempt certain manufacturing establishments from ad valorem taxation, S.C. Const. art. X, § 3(g); property tax levies shall be uniform, S.C. Const. art. X, § 6; any tax levied shall distinctly state the public purpose for which tax proceeds will be applied, S.C. Const. art. X, § 5.
Sec. 2-443. - Annual tax levy.#
The council shall annually, by ordinance, establish the tax levy upon real and personal property. The tax shall be levied upon all property, real and personal, not exempt by law from taxation, situated within the limits of the town.
(Code 1995, § 3.08.010; Code 2006, § 36.020; Ord. of 3-16-1995)
Sec. 2-444. - Basis of value of property for taxation; amount of assessment.#
The basis of value for taxation of real estate, personal property, stock in trade or other taxable property shall be taken from the books of the clerk-treasurer, and the assessment shall be the same as levied by the county auditor in any particular calendar year.
(Code 1995, § 3.08.020; Code 2006, § 36.021)
Sec. 2-445. - Assessed valuation entered on tax books; alterations as directed by county auditor.#
The clerk-treasurer shall enter the assessed valuation affixed as provided in section 2-444 upon his tax books as may be directed by a supplemental tax return issued by the county auditor.
(Code 1995, § 3.08.030; Code 2006, § 36.022)
Sec. 2-446. - Due date of taxes.#
All taxes are due and payable between September 30 and the January 15 after their assessment in each year.
(Code 1995, § 3.08.040; Code 2006, § 36.023; Ord. of 3-16-1995)
Sec. 2-447. - Municipal tax lien.#
(a)
All taxes on real or personal property not paid on or before January 15 next shall be considered delinquent.
(b)
On January 16 next, or 30 days after the mailing of tax notices, whichever occurs later, a penalty of three percent shall be added thereto. On February 2 next after the date due, an additional penalty of seven percent shall be added thereto. If the taxes, assessments and penalties are not paid before March 17 next, an additional penalty of five percent shall be added.
(c)
On April 1 next, if the taxes and penalties have not been paid, or as soon thereafter as practical, a notice of delinquent property taxes, assessments, penalties and costs shall be mailed to the defaulting taxpayer and any grantee of record of the property to the best address available, which is either the address shown on the deed conveying the property to him, the property address or other corrected or forwarding address of which the officer authorized to collect delinquent taxes, penalties, assessments and costs has actual knowledge. The notice shall specify the delinquent property taxes, assessments, penalties and costs.
(d)
For purposes of this section, the date of the postmark shall be considered the date of any payment made to the town.
(Code 1995, § 3.08.060; Code 2006, § 36.025; Ord. of 3-16-1995; Ord. No. 02-10, 7-18-2002)
Sec. 2-448. - Execution against delinquent taxpayers.#
(a)
If taxes shall remain unpaid after 30 days from the date of the mailing of the delinquent notice, the town clerk-treasurer, or his designee, shall issue a tax execution notice to the chief of police, or his designee. The chief, or his designee, shall take exclusive possession of so much of the defaulting taxpayer's property as is necessary to satisfy the payment of the taxes, assessments, penalties and costs. In the case of delinquent real property taxes, exclusive possession is taken by the mailing of the notice to the defaulting taxpayer and any grantee of record of the property at the address shown on the tax receipt or to an address of which the officer has actual knowledge, by certified mail, return receipt requested, restricted, delivery pursuant to the United States Postal Service Domestic Mail Manual, section S912. The return receipt of the certified mail notice is equivalent to levying by distress. Additionally, each property shall be posted with a copy of the notice of tax levy and seizure (except for the detailed explanation of costs) in a conspicuous place on the real property. Posting on the property shall constitute taking exclusive possession of any of the property for which the certified mail notice was returned to the town as undeliverable.
(b)
The chief of police, or his designee, shall certify on the tax execution notice that the property has been seized. The notice shall then be returned to the clerk-treasurer.
(c)
For purposes of collection of taxes under this article, all references to the clerk-treasurer or the chief of police shall include such official's designee.
(Code 1995, § 3.08.070; Code 2006, § 36.026; Ord. of 3-16-1995; Ord. No. 3-97, 6-19-1997; Ord. No. 02-10, 7-18-2002; Ord. of 11-15-2012)
Sec. 2-449. - Notice to mortgage/lienholders.#
(a)
Whenever any real estate is levied upon, it shall be the duty of the town, before proceeding to sale, to give 20 days' written notice to the owner or holder of each mortgage contained on the list of mortgages filed with the town as provided by the Code of Laws of South Carolina, as amended.
(b)
Whenever the delinquent tax shall be due for a mobile home, the town shall forward to the department of revenue and taxation a form requesting the name and address of the lienholder shown on the certificate of title. The mobile home levied upon must have a return to this request before any sale.
(Code 1995, § 3.08.080; Code 2006, § 36.027; Ord. of 3-16-1995)
Sec. 2-450. - Personal property; mobile homes.#
In the case of personal property, the person charged with collection of delinquent taxes is not required to move the property after seizure, and the property may not be moved by anyone under penalty of conversion once posted and the delinquent notice has been sent. Mobile homes are considered to be personal property unless the owner has given written notice that the mobile home is annexed to the ground on which it is situated in the town.
(Code 1995, § 3.08.090; Code 2006, § 36.028; Ord. of 3-16-1995)
Sec. 2-451. - Advertisement.#
The property seized for nonpayment of taxes must be advertised once a week for three successive weeks in a newspaper of general circulation within the county and town. The notice must be entitled delinquent tax sale and shall include the delinquent taxpayer's name, description of the property, and the map-block-parcel number as identified by the county auditor or assessor.
(Code 1995, § 3.08.100; Code 2006, § 36.029; Ord. of 3-16-1995; Ord. No. 02-10, 7-18-2002)
Sec. 2-452. - Public auction.#
(a)
The property advertised must be sold at public auction if not redeemed by payment of all taxes, costs, penalties and assessments at a forthcoming sales day as set forth in the advertisement.
(b)
A sales day is defined as the first Monday of a month unless such shall be a recognized legal holiday. In the event the first Monday shall fall on a holiday, the sale shall be on the Tuesday next. The time of sale shall be 11:00 a.m.
(c)
All expenses, costs of advertising, seizure and sale shall be computed with the taxes and penalties in determining the minimum bid required at public auction.
(d)
The auction shall be held at the town hall or at such other designated public facility, which will be set forth in the notice advertised.
(Code 1995, § 3.08.110; Code 2006, § 36.030; Ord. of 3-16-1995)
Sec. 2-453. - Payment.#
At the auction, the successful bidder shall pay by legal tender to the town the full amount of the bid on the day of sale. The successful bidder on any such sale shall be given a receipt. If the purchase price is not paid, the town may readvertise the same property for sale and hold it up for auction at a subsequent tax sale date. A title to real estate shall be issued to the successful bidder after one year as prescribed by law.
(Code 1995, § 3.08.120; Code 2006, § 36.031; Ord. of 3-16-1995)
Sec. 2-454. - Redemption.#
(a)
The defaulting taxpayer, any grantee from the owner, or a mortgage lienholder may, within 12 months from the date of the sale, redeem each item of real estate by paying the town all delinquent taxes, fees, expenses, penalties and interest of eight percent, as provided in the Code of Laws of South Carolina.
(b)
Neither more than 45 nor less than 20 days prior to the end of the redemption period for real estate sold for taxes, the clerk-treasurer shall mail a notice by certified mail, return receipt requested, delivered to addressee only to the owner of record immediately preceding the end of the redemption period at the best address available.
(c)
Mobile homes are to be redeemed as provided for in S.C. Code 1976, § 12-15-96.
(d)
Personal property is not subject to redemption. The clerk-treasurer shall issue the following form to the successful purchaser upon payment of the purchase price:
Sold to ___________ at delinquent tax sale on ___________, who is the successful purchaser of personal property sold for delinquent taxes.
Officer charged with tax collection.
(Code 1995, § 3.08.130; Code 2006, § 36.032; Ord. of 3-16-1995)
Sec. 2-455. - Title to real property.#
Upon failure of a defaulting taxpayer, any grantee, mortgage holder or creditor to redeem real property sold within the time allowed, the town shall issue a tax title as provided for in S.C. Code 1976, § 12-51-130.
(Code 1995, § 3.08.140; Code 2006, § 36.033; Ord. of 3-16-1995)
Sec. 2-456. - Matters not expressly covered.#
Any matters not expressly covered in sections 2-446 through 2-455 shall be incorporated by reference to S.C. Code 1976, title 12, regarding the conduct of collection of delinquent taxes.
(Code 1995, § 3.08.150; Code 2006, § 36.034; Ord. of 3-16-1995)
Sec. 2-457. - Taxes due on motor vehicle.#
It is unlawful for any resident of the town to own or operate any motor vehicle upon the public streets or ways of the town on which personal property taxes due to the town are unpaid or delinquent. Taxes against any motor vehicle owned by any resident of the town are deemed delinquent when the taxes are past due and unpaid and have gone into execution as provided in this article.
(Code 1995, § 3.08.160; Code 2006, § 36.035)
Secs. 2-458—2-482. - Reserved.#
DIVISION 3. - PURCHASING#
Sec. 2-483. - Purchasing agent; specified duties.#
The town administrator, or an officer of the town designated by the town administrator, shall be the purchasing agent for the town and shall be responsible for: (1)
The purchase of supplies, materials, and equipment and contractual services required by any office, department or agency of the town government.
(2)
The storage and distribution of all supplies, materials and equipment required by any office, department or agency of the town government.
(3)
Establishing written specifications, whenever practicable, for supplies, materials and equipment required by any office, department or agency of the town government. Such specifications shall be definite and certain and shall encourage competitive pricing.
(4)
Maintaining, whenever practicable, a perpetual inventory record of all materials, supplies or equipment stored in storerooms or warehouses.
(5)
Soliciting and maintaining an up-to-date list of qualified suppliers who have requested their names to be added to a bidder's list. The purchasing agent shall have authority to remove temporarily the names of vendors who have defaulted on their quotations, attempted to defraud the town or who have failed to meet established specifications or delivery dates.
(6)
Obtaining as full and open competition as possible on all purchases, contracts and sales.
(Ord. No. 01-2014, § I(1), 3-20-2014)
Sec. 2-484. - Purchasing.#
(a)
All purchases of the town must be approved by the respective department head or town administrator on a valid purchase order.
(b)
Department heads are authorized to approve budgeted purchases of up to $500.00. All non-budgeted purchases of less than $1,000.00 and budgeted purchased in excess of $500.00 require the town administrator's approval prior to purchase. All non-budgeted purchases in excess of $1,000.00 require the approval of the town council prior to purchase.
(c)
All purchases in excess of $10,000.00 must be offered for bid by public advertisement. Purchases through the state contract shall be deemed to have met this requirement without any further action. The town council shall have the authority to reject any bid on sufficient reason.
(d)
In awarding any contract or purchase order, the town shall consider prior contract performance of the vendor. Unsatisfactory prior performance may be reason to reject a low bid.
(e)
No contract or purchase may be awarded to any vendor who is delinquent in the payment of any tax or fee to the town.
(Ord. No. 01-2014, § I(2), 3-20-2014)
Sec. 2-485. - Purchase orders.#
(a)
A purchase order book will be kept and maintained.
(b)
Each purchase order must contain the following information:
(1)
The name of the vendor;
(2)
A description of the item purchased;
(3)
The cost of the item, including tax;
(4)
The town department number;
(5)
The budget line item number to be charged;
(6)
The signature of the department head.
(c)
Each purchase order will be in three parts, to be distributed as follows:
(1)
The original to the vendor;
(2)
The first copy to finance;
(3)
The second copy stays in the book.
(Ord. No. 01-2014, § I(2.1), 3-20-2014)
Sec. 2-486. - Formal contract procedures.#
All supplies and contractual services, except as otherwise provided herein, when the estimated cost thereof shall exceed $10,000.00, shall be purchased by a formal, written contract from the lowest responsible bidder, after due notice inviting proposals. No contract or purchase shall be subdivided to avoid the requirements of this section. All sales of personal property which has become obsolete or unusable, when the estimated value shall exceed $5,000.00, shall be sold by formal written contract or at a public auction to the highest responsible bidder, after due notice inviting proposals and bidders.
(Ord. No. 01-2014, § I(3), 3-20-2014)
Sec. 2-487. - Competitive bidding, required exceptions.#
Before any purchases or contracts for supplies, materials, equipment or services exceeding $10,000.00 are made, the purchasing agent shall give ample opportunity for competitive bidding. For purchases or contracts not exceeding $10,000.00, oral bids may be accepted. All other bids shall be in writing. Competitive bidding shall be encouraged for all contracts, purchases or sales. However, in the event of an emergency affecting the public welfare, health or safety, the provisions of this section shall not apply. A full report of the circumstances of an emergency purchase shall be filed by the purchasing agent with the town council and shall be entered in the minutes of the council.
(Ord. No. 01-2014, § I(3.1), 3-20-2014)
Sec. 2-488. - Award to lowest bidder; advertising, when required.#
All contracts for town improvements, materials, equipment, or services costing more than $10,000.00 shall be awarded to the lowest responsible bidder after publication in a newspaper of general circulation in the town at least five days before the last day set for receipt of proposals; provided, however, that in case of professional services, this section shall not apply. The newspaper notice required herein shall include a general description of the articles or services to be purchased, and shall state where bid blanks and specifications may be secured and the time and place for opening bids.
(Ord. No. 01-2014, § I(3.2), 3-20-2014)
Sec. 2-489. - Bid deposits.#
When deemed necessary by the purchasing agent, bid deposits shall be prescribed in the public notices inviting bids. Upon entering into a contract, bidders shall be entitled to the return of a bid deposit where the purchasing agent has required such. A successful bidder shall forfeit any bid deposit required by the purchasing agent upon failure on his part to enter in a contract within ten days after the award; provided, however, that the town, in its uncontrolled discretion, my waive this forfeiture.
(Ord. No. 01-2014, § I(3.3), 3-20-2014)
Sec. 2-490. - Sealed bid procedures.#
The procedure for sealed bids shall be as follows: (1)
Sealing. Bids shall be submitted to the purchasing agent securely sealed in an envelope, and shall be identified on the envelope in accordance with bid instructions.
(2)
Opening. Bids shall be opened in public at the time and place stated in the public notices.
(3)
Tabulation. A tabulation of all bids received shall be available for public inspection.
(4)
Rejection of bids. The purchasing agent shall have the authority to reject all bids, parts of all bids, or all bids for any one or more supplies or contractual services included in the proposed contract, when the public interest will be served thereby.
(5)
Bidders in default to the town. The purchasing agent shall not accept the bid of a vendor or contractor who is delinquent in the payment of taxes, license, or other monies due to the town.
(6)
Award of contract.
a.
Authority in agent. The purchasing agent shall have the authority to award contracts within the purview of this division; provided, however, that contracts in excess of $10,000.00 shall not be awarded without prior approval of the council.
b.
Lowest responsible bidder. Contracts shall be awarded to the lowest responsible bidder. In determining the lowest responsible bidder, in addition to price, the purchasing agent shall consider:
1.
The ability, capacity and skill of the bidder to perform the contract or provide the service required;
2.
Whether the bidder can perform the contract or provide the service promptly, or within the time specified, without delay or interference;
3.
The character, integrity, reputation, judgment, experience and efficiency of the bidder;
4.
The quality of performance of previous contracts or services;
5.
The previous and existing compliance by the bidder with laws and ordinances relating to the contract or services;
6.
The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the service;
7.
The quality, availability and adaptability of the supplies or contractual services to the particular use required;
8.
The ability of the bidder to provide future maintenance and service for the use of the subject of the contract;
9.
The number and scope of conditions attached to the bid.
(7)
Award to other than the lowest bidder. When the award is not given to the lowest bidder, a full and complete statement of the reasons for placing the order elsewhere shall be prepared by the purchasing agent and filed with the papers relating to the transaction and held for a period of no less than 12 months.
(8)
Tie bids; local vendors. If all bids received are for the same total amount or unit price, quality and service being equal, the contract shall be awarded to the local bidder. If two or more of such bids are submitted by local bidders, the purchasing agent shall award the contract to one of the local tie bidders by drawing lots in public. If local bidders are not involved in the tie bids, the purchasing agent shall award the contract to one of the outside tie bidders by drawing lots in public. The purchasing agent, local bidders, and vendors should bear in mind, however, that to award a contract to a local vendor where he is not the lowest responsible bidder, or where price, quality and service are not equal, is to give preference to one minute segment of the citizenry against the best interests of the community as a whole.
(9)
Performance bonds. The purchasing agent shall have the authority to require a performance bond, before entering into a contract, in such form and amount as he shall find reasonably necessary to protect the best interest of the town.
(10)
Payment bond/labor and material bond. The purchasing agent may require a payment bond and a labor and material bond, before entering into a contract, in such form and amount as he shall deem necessary to protect the best interest of the town.
(Ord. No. 01-2014, § I(3.4), 3-20-2014)
Sec. 2-491. - Material testing.#
The purchasing agent shall have the authority to require chemical and physical tests of samples submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with the specifications. In the performance of such test, the purchasing agent shall have the authority to make use of the laboratory facilities of any agency of the town government or any outside laboratory.
(Ord. No. 01-2014, § I(3.5), 3-20-2014)
Sec. 2-492. - Financial interest of town officials and employees prohibited.#
No member of the town council, or any officer or employee of the town, shall have a financial interest in any contract or in the sale to the town or to a contractor supplying the town of any land, or rights or interests in any land, material, supplies or services; except in accordance with the provisions of S.C. Code 1976, § 5-21-30. Any willful violation of this section shall constitute malfeasance in the office, and any officer or employee of the town found guilty thereof shall thereby forfeit his office or position. Any violation of this section with the knowledge express or implied of the person or corporation contracting with the town shall render the contract voidable by the town manager or the town council.
(Ord. No. 01-2014, § I(4), 3-20-2014)
Sec. 2-493. - Records of open market orders and bids.#
The purchasing agent shall keep a record of all open market orders and the bids submitted in competition thereon, and such records shall also be open to public inspection.
(Ord. No. 01-2014, § I(5), 3-20-2014)
Sec. 2-494. - Stock reports.#
All offices, departments or agencies of the town government shall submit to the purchasing agent, at such times and in such form as he shall prescribe, reports showing stocks of all supplies which are no longer used or which have become obsolete, worn out or scrapped.
(Ord. No. 01-2014, § I(6), 3-20-2014)
Sec. 2-495. - Surplus stock.#
The purchasing agent shall have the authority to transfer surplus stock to other offices, departments or agencies of the town government.
(Ord. No. 01-2014, § I(7), 3-20-2014)
Sec. 2-496. - Supplies unsuitable for public use, sale or exchange.#
The purchasing agent shall have the authority to sell all supplies which have become unsuitable for public use, or to exchange the same for, or trade-in the same on, new supplies. Such sales shall be made to the highest bidder, and in conformance with section 2-486. All money received from such sales shall be paid into the appropriate fund of the town.
(Ord. No. 01-2014, § I(8), 3-20-2014)
Sec. 2-497. - Gifts and rebates.#
The purchasing agent and every officer and employee of the town are expressly prohibited from accepting, directly or indirectly, from any person, company, firm or corporation to which any purchase order or contract is or might be awarded, any rebate, gift, money, or anything of value whatsoever, except where given for the use and benefit of the town.
(Ord. No. 01-2014, § I(9), 3-20-2014)
Sec. 2-498. - Cooperative purchasing.#
The purchasing agent shall have the authority to join with other units of government in cooperative purchasing plans when the best interests of the town would be served thereby; provided that the purchasing agent of the town is given the authority to make purchase of supplies and equipment through the property division of the state budget and control board, without the formality of publication and receiving competitive bids.
(Ord. No. 01-2014, § I(10), 3-20-2014)
Sec. 2-499. - Protest.#
(a)
Right to protest; exclusive remedy.
(1)
A prospective offeror who claims to be aggrieved in connection with the solicitation of a proposal, bid, or contract shall protest, in writing, to the purchasing agent within seven days of the date of issuance of the solicitation documents, or any amendment to it, if the amendment is at issue.
(2)
An actual offeror who claims to be aggrieved in connection with the intended award, or award of a contract, shall protest in writing to the purchasing agent within seven days of the award date or notification of intent to award, whichever is earlier; except that a matter that could have been raised pursuant to subsection (a)(1) of this section, as a protest of the solicitation may not be raised as protest of the award or intended award of a contract.
(3)
The rights and remedies granted in this division to offerors are to the exclusion of all other rights and remedies of offerors against the town.
(4)
The protest rights and remedies granted are not available for contracts with an actual or potential value less than $15,000.00.
(b)
Protest procedure.
(1)
The written protest shall set forth the grounds of the protest and the relief requested, with enough particularity to give notice of the issues to be decided.
(2)
The purchasing agent, or his designee, may attempt to settle by mutual agreement the written protest. The purchasing agent has the authority to approve any settlement reached by mutual agreement, with the consent of the town administrator.
(3)
If the purchasing agent deems, after reasonable attempt, that a protest cannot be settled by mutual agreement, an administrative review shall be performed by the purchasing agent. A decision shall be issued in writing within days of completion of the review. The decision shall state the reason for the action taken.
(4)
A copy of the decision, along with a statement of appeal rights, shall be mailed or otherwise furnished immediately to the protestant and any other parties involved in the administrative review.
(5)
A decision shall be final and conclusive, unless fraudulent, or unless any person adversely affected by the decision requests a further administrative review by the procurement review panel within ten days of the posting of the decision. The request for review shall be in writing, setting forth the reasons why the person disagrees with the decision of the purchasing agent, and directed to the town. The town administrator shall forward the written request to the procurement review panel. The person may also request a hearing before the procurement review panel that shall be established at the time of request by the town administrator.
(6)
In the event of a timely protest under this section, the town administrator shall not proceed further with the solicitation or award of the contract until a decision is rendered by the purchasing director or, in the event of a timely appeal to the procurement review panel, until a decision is rendered by the panel; provided, however, that solicitation or award of a protested contract will not be stayed if the purchasing agent, after consultation with the head of the using department, makes a written determination that the solicitation or award of the contract without delay is necessary to protect the best interest of the town.
(7)
Upon receipt of an appeal from an aggrieved party, the procurement review panel shall conduct an administrative review of the appeal within 20 days and shall affirm, alter, or deny the decision rendered by the purchasing agent.
(8)
Any person receiving an adverse decision by the procurement review panel may appeal to the town council.
(Ord. No. 01-2014, § I(11), 3-20-2014)
Sec. 2-500. - Minority and disadvantaged business.#
(a)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Minority person, for the purpose of this section, means a United States citizen who is economically and socially disadvantaged. (1)
The term "socially disadvantaged individuals" means those individuals who have been subject to racial or ethnic prejudice or cultural bias because of their identification as members of a certain group, without regard to their individual qualities. Such groups include, but are not limited to, Black Americans, Hispanic Americans, Native Americans (including American Indians, Eskimos, Aleuts and Native Hawaiians), Asian Pacific Americans, and other minorities to be designated by the board or designated agency.
(2)
The term "economically disadvantaged individuals" means those socially disadvantaged individuals whose ability to compete in the free enterprise system has been impaired due to diminished capital and credit opportunities as compared to others in the same business area who are not socially disadvantaged.
Socially and economically disadvantaged small business means any small business concern which: (1)
Is at least 51 percent owned by one or more citizens of the United States who are determined to be socially and economically disadvantaged.
(2)
In the case of a concern which is a corporation, 51 percent of all classes of voting stock of such corporation must be owned by an individual determined to be socially and economically disadvantaged.
(3)
In the case of a concern which is a partnership, 51 percent of the partnership interest must be owned by an individual determined to be socially and economically disadvantaged and whose management and daily business operations are controlled by individuals determined to be socially and economically disadvantaged. Such individuals must be involved in the daily management and operations of the business concerned.
(b)
Bidder's list. The purchasing agent shall maintain a bidder's list of socially and economically disadvantaged small businesses, and shall solicit those firms on such list for each procurement for which they are qualified.
(c)
Procurement. The purchasing agent shall conduct procurement in accordance with the State of South Carolina Consolidated Procurement Code, Assistance to Minority Businesses, S.C. Code 1976, §§ 11-35-5010, 11-35-5210, 11-35-5220, 11-35-5230, 11-35-5250 and 11-35-5270.
(Ord. No. 01-2014, § I(12), 3-20-2014)
Secs. 2-501—2-523. - Reserved.#
DIVISION 4. - FIREFIGHTER'S INSURANCE AND INSPECTION FUND#
Sec. 2-524. - Acceptance of benefits.#
The town accepts the benefits of S.C. Code 1976, §§ 23-9-310 through 23-9-470, as amended, regarding the disposition of funds arising from insurance companies doing business in the state.
(Code 1995, § 3.16.010; Code 2006, § 36.060; Ord. of 3-16-1995)
Sec. 2-525. - Trustees.#
The mayor, the chief of the fire department and the councilman in charge of the fire department or the chairperson of the fire committee are to be appointed trustees of the firemen's insurance and inspection fund and they shall have control thereof and direct its disbursement under such rules and regulations as may be adopted by them in accordance with state law. All trustees shall serve without compensation.
(Code 1995, § 3.16.020; Code 2006, § 36.061)
Sec. 2-526. - Receipt and disbursements of funds.#
The clerk-treasurer is authorized to receive the benefits of the firemen's insurance and inspection fund from the state treasurer. All money so collected shall be set apart and shall be paid out only upon the orders of the town council under the rules and regulations adopted by them.
(Code 1995, § 3.16.030; Code 2006, § 36.062)
Sec. 2-527. - Report to state fire marshal.#
The clerk-treasurer shall file with the state fire marshal on or before October 31 of each year on a blank furnished by him a certificate that the town has an organized fire department and also a list of the equipment and other facts that may be required. Failure to submit the certificate by the required date in any year will constitute a waiver of rights in the fund for that year.
(Code 1995, § 3.16.040; Code 2006, § 36.063)
Sec. 2-528. - State firefighter's association.#
The town shall be a member of the state firefighter's association as required for participation in the firefighter's insurance and inspection fund. The town shall pay to the treasurer of the state firefighter's association five percent of the gross proceeds received annually from the one percent on fire insurance allocated to the municipality.
(Code 1995, § 3.16.050; Code 2006, § 36.064)
Sec. 2-529. - Disbursements over $100.00.#
Before any disbursements of $100.00 or more of the fund shall be made by the clerk-treasurer, he shall first submit to the supervising trustee of the state firefighter's association a statement of how the funds are to be expended and shall receive from the trustees their written approval of the manner and method by which the funds are to be disbursed. If a proposed disbursement is to be expended legally and in accordance with the law, it shall be mandatory upon the supervising trustees to give their approval. Failure on the part of the clerk-treasurer to comply with the foregoing shall make him liable on his official bond.
(Code 1995, § 3.16.060; Code 2006, § 36.065; Ord. of 3-16-1995)
Sec. 2-530. - Use of funds.#
No funds of a firefighter's insurance and inspection fund shall be divided among the firefighters in cash. When the fire department by a majority shall provide for the expenditure of any such funds for the collective benefit and enjoyment of the entire department, it shall be mandatory for the local trustees and the state trustees of the state firefighter's association to approve the expenditure. None of the funds shall be expended in any manner for any purpose for which the town may be legally liable.
(Code 1995, § 3.16.070; Code 2006, § 36.066)
Secs. 2-531—2-553. - Reserved.#
DIVISION 5. - MUNICIPAL ACCOMMODATIONS TAX; MUNICIPAL HOSPITALITY TAX#
Footnotes:
--- (2) --- State Law reference— Local accommodations tax, S.C. Code 1976, § 6-1-500 et seq.; Local hospitality tax, S.C. Code 1976, § 6-1-700 et seq.
Sec. 2-554. - Authority.#
The ordinance set forth in this division is enacted under the authority of S.C. Code of Laws, as amended.
(Code 2006, § 36.080; Ord. No. 5-97, 8-7-1997)
Sec. 2-555. - Accommodations tax.#
A uniform tax equal to three percent is imposed on the gross proceeds derived from the rental of any rooms (excluding meeting rooms), campground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, inn, condominium, motel, bed and breakfast, residence or any other place in which rooms, lodgings or sleeping accommodations are furnished to transients for a consideration within the town. The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days are not considered proceeds from transients.
(Code 2006, § 36.081; Ord. No. 5-97, 8-7-1997)
Sec. 2-556. - Hospitality tax.#
A uniform tax equal to two percent is imposed on the gross proceeds from the sales of prepared food and beverages sold in establishments and the sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer or wine.
(Code 2006, § 36.082; Ord. No. 5-97, 8-7-1997)
Sec. 2-557. - Payment.#
Payment of the taxes herein established shall be the liability of the consumer of the services described in sections 2-555 and 2-556. The taxes shall be paid at the time of delivery of the services to which the taxes apply and shall be collected by the provider of the services.
(Code 2006, § 36.083; Ord. No. 5-97, 8-7-1997)
Sec. 2-558. - Collection.#
(a)
The taxes collected by the provider of the services as required by this division shall be remitted to the town on a monthly basis when the estimated amount of average tax is more than $50.00 a month, on a quarterly basis when the estimated amount of average tax is $25.00 to $50.00 a month, and on an annual basis when the estimated amount of average tax is less than $25.00 a month. Remittance must be made by the 20th day of the month following each month if paid monthly, each calendar quarter (i.e., first quarter by April 20; second quarter by July 20; third quarter by October 20; fourth quarter by January 20) if paid quarterly, and by January 20 following the end of the calendar year if paid annually.
(b)
The town shall promulgate a form of remittance which shall be utilized by the service provider to calculate the amount of taxes collected and due hereunder for each period. The form shall contain a sworn declaration as to the correctness thereof by the remitter and shall accompany each payment made to the town.
(c)
The remitter of the taxes collected under this division and submitted to the town by the deadlines specified in subsection (a) of this section may retain two percent of the taxes collected as reimbursement for the additional expenses and labor incurred as a result of this division.
(d)
In the event the taxes levied by this division remain unpaid when due, the violator shall pay a penalty of five percent of the unpaid amount for each month or portion thereof past due until the taxes are paid in full.
(Code 2006, § 36.084; Ord. No. 5-97, 8-7-1997)
Sec. 2-559. - Accommodations and hospitality tax account.#
(a)
An interest bearing, restricted account to be known as the town accommodations and hospitality tax account is established. All revenues received from the taxes established herein shall be deposited to this account. The account shall be controlled in the same manner as other accounts of the town. The principal and interest from this account shall be disbursed only as permitted by this division.
(b)
Deposits into this account may also include appropriations from the general fund voted by the town council and voluntary contributions of money and other liquid assets to the town. Once funds are deposited, appropriated or donated to this account, the funds become dedicated funds and may only be used for the purposes set forth in this division.
(Code 2006, § 36.085; Ord. No. 5-97, 8-7-1997)
Sec. 2-560. - Permitted uses of funds.#
Taxes collected under this division may be used for tourism-related buildings; cultural, historic or recreational facilities, highways and roads providing access to tourist destinations; tourism development; and water and sewer to service tourism-related demand.
(Code 2006, § 36.086; Ord. No. 5-97, 8-7-1997)
Sec. 2-561. - Inspection and audits.#
For the purpose of enforcing the provisions of this division, the treasurer or other authorized agent of the town is empowered to enter upon the premises of any person subject to this division to make inspections and to 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 under 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 fees determined to be due, in addition to the penalties and interest provided in section 2-562. Records of any inspection or audit made under this section shall not be deemed public records.
(Code 2006, § 36.087; Ord. No. 5-97, 8-7-1997)
Sec. 2-562. - Violations.#
(a)
It shall be a violation of this division to:
(1)
Fail to collect the accommodation tax and/or hospitality tax as set forth in this division;
(2)
Fail to remit to the town the accommodations and/or hospitality tax collected pursuant to this division by the 20th of each month following the end of the quarter thereof as set forth in this division;
(3)
Knowingly provide, or cause to be provided, false information on the form of remittance to be submitted to the town pursuant to this division;
(4)
Fail to provide books and records to the treasurer, or his designated representative, for the purpose of an audit upon 24-hours' written notice, as provided in this division.
(b)
Upon conviction for a violation of this division, the violator shall be guilty of a misdemeanor punishable by a fine of up to $500.00 or 30 days in jail, or both.
(Code 2006, § 36.088; Ord. No. 5-97, 8-7-1997)