Section 45-54-241 - Levy of Tax

In Pickens County, in addition to all other taxes imposed by law, thereis levied a privilege or licensetax in the amount hereinprescribed against every person within the county engagingin the business of renting or furnishing a room or rooms, lodging oraccommodations, to a transient in a hotel, motel, inn, condominium, house,tourist court, or another place in which rooms, lodgings, or accommodations areregularly furnished to transients for a consideration. The amount of the tax shall be equal to two percent of thecharge for the rooms, lodgings, or accommodations, including the charge for useof rental of personal property and services furnished in the room or rooms.(Act 96–49, 1st Sp. Sess., p. 67, § 1.)