Opinion ID: 1282143
Heading Depth: 1
Heading Rank: 3

Heading: Town Ordinance

Text: The Town Ordinance was adopted on November 15, 1993, and was amended on January 10, 1994. As amended, the ordinance imposes a 2% fee on the gross proceeds from the rental of short-term accommodations furnished to transients within the Town. The fee is imposed upon those utilizing the accommodations and is collected and remitted to the Town by the provider of the accommodations. The Town Ordinance provides that any money collected thereunder shall be deposited in a segregated account, and that the money shall be utilized for the primary purpose of: (i) Nourishment, re-nourishment (re-sanding), and maintenance of public beach access within the territorial limits of the Town of Hilton Head Island; and, (ii) Dune restoration, including the planting of grass, sea oats or other vegetation useful in preserving the dune system within the territorial limits of the Town of Hilton Head Island. If sufficient funds have accrued to achieve the primary purpose, the ordinance provides that the funds may also be used for the following additional purposes: (i) Maintenance of public beach access within the territorial limits of the Town of Hilton Head Island; and, (ii) Capital improvements to the beaches and beach related facilities, such as public parking areas for beach access; dune walkovers; and rest room facilities, with or without changing rooms, at public beach parks within the territorial limits of the Town of Hilton Head Island.