§ 50-31. Levy of tax.

(a)

There shall be levied and collected in the special district created in the county by O.C.G.A. § 48-13-50.1 an excise tax upon the furnishing for value to the public of any room or 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. No tax shall be levied as provided in O.C.G.A. § 48-13-51 upon the fees or charges for any rooms, lodgings, or accommodations furnished for a period of more than ten consecutive days or for use as meeting rooms.

(b)

The tax levied pursuant to this article shall be levied and collected at the rate of five percent of the charge to the public for such furnishings.

(Ord. of 7-9-1990; Res. No. 06-144, § 1, 8-10-2006)