Chapter 813, Laws of 1989;
Senate Bill 3117, 1999 Regular Session;
Chapter 950, Laws of 2004 Regular Session;
House Bill 1712, 2008 Regular Session;
House Bill 1569, 2013 Regular Session;
House Bill 2954, 2014 Regular Session;
Senate Bill 3016, 2017 Regular Session;
Senate Bill 3079, 2021 Regular Session;
Senate Bill 3060, 2025 Regular Session
A 1% tax is imposed on the gross proceeds from room rentals of hotels and motels in Greenwood. For the purposes of this levy, gross proceeds do not include charges for telephone, laundry and similar service charges, and, excludes non-taxable rooms and room rentals for day meetings which do not serve as overnight sleeping accommodations. The tax also applies to the gross receipts of restaurants and bars from retail sales of prepared food, beer and/or alcoholic beverages. Restaurants not selling alcoholic beverages and whose gross proceeds of sales or gross income is less than $100,000 per calendar year (based upon sales for the preceding calendar year) are excluded from the 1% levy. These levies are in addition to all other taxes imposed.
Repeal date September 30, 2029.