§ 82-34. Rate of levy; use of proceeds.

Latest version.

There is hereby set and levied an excise tax in the amount of eight percent of the rent and fees collected, for furnishing for value to the public any room or rooms, lodging or accommodations, by any person or legal entity in the corporate limits of the city operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, or any other place in which rooms, lodgings or accommodations are regularly furnished for value. Such rate is set and levied pursuant to O.C.G.A. § 48-13-50 et seq. and the local Act of the General Assembly (House Bill 776), and the proceeds of this tax shall be used in accordance with O.C.G.A. § 48-13-50.2 and as set forth in the local Act (House Bill 776).

(Code 1986, § 17-19; Ord. No. O-0905-008, 6-9-2009)

                    
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