§ 114-57. Imposed.

There is hereby imposed an excise tax in the county upon the furnishing for value to the public of any rooms, lodgings or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to, the county for 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. The rate of the excise tax so levied shall be a percentage of the value of the rooms, lodgings or accommodations furnished, which percentage shall be determined from time to time by resolution of the board of commissioners pursuant to authority given by state law.

(Res. of 2-8-77, § 2; Ord. of 10-24-89, § III; Ord. of 4-25-91, § 1; Code 1977, § 3-15.1-2)

State law reference

Authority for tax, O.C.G.A. § 43-13-51.