§ 24-84. Imposition; rate.

Latest version.

There shall be imposed, assessed, levied and paid an excise tax of eight (8) percent of the rent for occupancy of a guestroom in a hotel in the unincorporated area of the county, as authorized by O.C.G.A. § 48-13-51(b).

(Code 1976, § 3-2002; Ord. No. 06-23, Pt. I, 11-14-06; Ord. No. 13-09 , Pt. I, 5-28-13)

State law reference

Authority to levy above tax, O.C.G.A. § 48-13-51.

                    
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