§ 82-70. Levy; applicability; maximum rate.

(a)

Pursuant to O.C.G.A. § 48-13-51(b), there is hereby levied an excise tax at the rate of eight percent upon the furnishings for value to the public of any room, lodging or accommodations furnished by any person licensed by or required to pay business or occupation taxes to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings or accommodations are regularly furnished for value. No tax shall be levied as provided in this section on:

(1)

Charges made for any rooms, lodgings or accommodations provided to any persons who certify that they are staying in such room, lodging or accommodation as a result of the destruction of their home or residence by fire or other casualty;

(2)

The use of meeting rooms and other such facilities or any rooms, lodgings or accommodations provided without charge;

(3)

Any rooms, lodgings or accommodations furnished for a period of one or more days for use by Georgia state or local governmental officials or employees when traveling on official business. Notwithstanding the availability of any other means of identifying the persons as a state or local government official or employee, whenever a person pays for any rooms, lodgings or accommodations with a state or local government credit or debit card, such rooms, lodgings or accommodations shall be deemed to have been furnished for use by a Georgia state or local government official or employee traveling on official business for purposes of the exemption provided by this subsection. For purpose of the exemption provided under this subsection, a local government official or employee shall include officials or employees of counties, municipalities, consolidated governments or county or independent school districts; or

(4)

Charges made for continuous use of any rooms, lodgings or accommodations after the first 30 days of continuous occupancy.

(b)

No tax levied pursuant to this section shall be levied or collected at a rate exceeding eight percent of the charge to the public for the furnishings. The proceeds of this tax shall be used in accordance with the provisions of O.C.G.A. § 48-13-51(b).

(Code 1982, § 3-5-1; Ord. No. 640, pt. I, 5-17-05; Ord. No. 595, pt. I, 2-17-09; Ord. No. 617, pt. I, 10-19-10; Ord. No. 739 , pt. I, 7-18-17)