§ 102-174. Imposition and rate of tax.

Latest version.

There shall be paid a tax of five percent of the rent for every occupancy of a guestroom in a hotel in the unincorporated areas of the county. The tax imposed by this article shall be paid upon any occupancy on or after May 1, 2000, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date.

Two percent of the taxes collected shall be used for the purpose of promoting tourism, conventions and trade shows. Three percent of the taxes collected shall be used for improving lighting on Interstate 75, improvements at the Tifton-Tift County Airport and other public purposes pursuant to the provisions of O.C.G.A. § 48-13-51(a)(1)(D)(9).

The tax of two percent shall remain in effect through April 30, 2000.

(Ord. of 6-1-89, § 2; Ord. No. 2000-02, 3-13-00)

                    
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