§ 11-4-402. ESTABLISHED.

Latest version.

(a)

Levied and imposed. In accordance with the authority granted under § 11-1-102 of this article, there is levied and imposed a transient occupancy tax on the room rental paid by a transient for sleeping accommodations.

(b)

Rate.

(1)

The transient occupancy tax rate is 8% of the room rental paid by a transient.

(2)

When collected, the tax shall be made a part of the general funds of the county, except that 8% of the amount collected shall be allocated each fiscal year to the operating budget of the Office of Tourism and Promotion to fund tourism and tourism related activities.

(1988 Code, § 33-263) (Bill No. 33-03, § 2, 7-1-2004; Bill No. 84-16 , § 1, 2-17-2017)

                    
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