§ 3-3-69. Collection of tax by operator.

Latest version.

(a)

Every operator maintaining a hotel or motel in the county and renting guest rooms, not exempted under this article, shall collect a tax of five (5) percent of the amount of the rental paid by each occupant.

(b)

Proceeds of the tax. The proceeds of this tax shall be used in accordance with O.C.G.A. § 48-13-51(a)(3).

(Ord. No. 82-2, § 3, 2-16-82; Ord. No. 92-01, 1-7-92; Ord. No. 07-08, § I, 11-5-07)

                    
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