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Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*
Section 18-117 Imposition and rate of tax.
There shall be paid a tax of five (5) percent of the rent for every occupancy of a guest room in a hotel in the city. The tax imposed by this article shall be paid upon any occupancy on and after July 1, 1992, although such occupancy is held pursuant to a contract, lease, or other arrangement made prior to such date. The proceeds of this tax shall be used in accordance with O.C.G.A. Section 48-13-51 (a) 3.
(2005 (Sec. 18-117), Amended, 06/29/2005, Prior Text) |
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