§ 16-94. Excise tax on rooms, lodgings and accommodations.

(a)

The city shall levy, impose and collect, pursuant to the authority set forth in O.C.G.A. § 48-13-51, an excise tax upon the activities described in such statute, other than the activities that such statute exempts from its provisions.

(b)

The rate of such tax shall be five (5) percent of the charge to the public for furnishing of such room or rooms, lodgings or accommodations.

(c)

In each fiscal year in which such tax is collected, the city shall make expenditures of its revenues at the levels and for the purposes required by such statute as a condition for the authority to impose such tax.

(Ord. No. 1185, §§ 1—3, 8-22-94)

State law reference

Authority for local taxation of rooms, lodgings, and accommodations, O.C.G.A. § 48-13-50 et seq.

Editor's note

Ordinance No. 1185, adopted August 22, 1994, did not specifically amend the Code; hence, codification of §§ 1—3 as § 16-94 was at the discretion of the editor.