§ 54-51. Tax imposed; exceptions.

(a)

Pursuant to O.C.G.A. § 48-13-51(a)(5), there is imposed, assessed, and levied, and there is paid an excise tax of seven percent of the rent for every occupancy of a guestroom in a hotel in the city. The tax is paid on any occupancy after December 1, 2005, within the city limits.

(b)

The tax imposed by this article shall not apply to charges or transactions excluded or exempted from the tax by state law.

(c)

Operators collecting the hotel-motel tax imposed by this article shall be allowed a reimbursement, in the form of a deduction, for collecting, submitting, reporting, and paying the amount due. The rate of the deduction shall be three percent of the amount due, but only if the amount due is not delinquent at the time of payment.

(Ord. No. 2006-01-01, § 1(ch. 10, art. 2, § 2), 1-3-2006; Ord. No. 2010-05-18, 5-4-2010)