Columbia Additional license tax—Levied; remittance ordinance (§ 26-78)

(a) In addition to the license fees levied on hotels and motels pursuant to section 13-20 of this Code there is hereby levied upon every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel, an additional license tax of five (5) percent of the gross daily rental receipts due from or paid by any transient guests at hotels or motels. Such tax shall decrease to four (4) percent on or before January 1, 2040.

(b) The said license tax under this section shall be remitted to the city manager or his designee monthly and shall be due and payable on or before the twentieth day of the month for the license tax due for the preceding month.