§ 12-28. Imposition and rate of tax.

Latest version.

Pursuant to O.C.G.A. § 48-13-51(a)(3) there is hereby levied an excise tax in the amount of five percent for the occupancy of a guest room in a hotel in the county. The tax imposed by this article shall be paid upon any occupancy on and after January 1, 1991, although such occupancy may be pursuant to a contract, lease or other arrangement made prior to such date.

(Ord. No. 1990-33, § 3, 12-11-90; Amend. of 2-21-07)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');