§ 3.16.020. Imposition and rate of tax.

A.

There is levied and imposed, and there shall be paid a tax of seven percent of the rent for every occupancy of a guest room in a motel in the city which is required to be expended for the purpose of promoting tourism, conventions and trade shows, or for the other purposes as provided in O.C.G.A. Section 48-13-50 and O.C.G.A. Section 48-13-51.

B.

Such tax shall be paid upon any occupancy occurring on or after January 1, 1996, although such occupancy is had pursuant to a contract, lease, or other arrangement made prior to such date. Whether rent is paid, or charged or billed, or falls due on either a weekly, monthly, or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax imposed in this section to the extent that it covers any portion of the month of January, 1996, and any portion of any monthly period thereafter.

C.

No tax shall be levied as provided in this section upon the fees or charges for any rooms, lodgings or accommodations furnished for a period of more than thirty (30) consecutive days or for use as meeting rooms.

(Ord. of 1-21-14(1); Ord. 2010-6: Ord. dated 10-9-95: prior code § 22A-2)