§ 70-61. Levy.

Latest version.

Pursuant to the provisions of O.C.G.A. § 48-13-51(b), the board of commissioners hereby levies an excise tax in the amount of eight percent upon the furnishing for value to the public of any rooms, lodgings, or accommodations furnished by any person or legal entity licenses by, or required to pay business or occupation taxes to, the county for the operation of a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly furnished for value.

(Ord. No. 2001-02, § 2, 3-13-2001; Ord. of 11-18-2008, § 2)

                    
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