§ 68-123. Exceptions.

(a)

The tax authorized by this article shall not apply to 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. The tax authorized by this article shall apply to the fees or charges for any rooms, lodging or accommodations during the first 30 days of continuous occupancy and shall not apply to charges imposed for any continuous occupancy thereafter. The tax authorized by this article shall not apply to charges made for the use of meeting rooms and other such facilities or to any rooms, lodging or accommodations provided without charge.

(b)

The tax authorized by this article shall not apply to the charges for any rooms, lodgings or accommodations furnished for a period of one or more days for use by state or local governmental officials or employees when traveling on official business. Notwithstanding the availability of any other means of identifying the person as a state or local government official 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 state or local government official or employee traveling on official business for purposes of the exemption provided by the section.

(Ord. No. 19-2006, § 1, 10-9-06; Ord. No. 10-2008, § 2(Exh. B), 9-22-08)

State law reference

Similar provisions, O.C.G.A. § 48-13-51(a)(1)(C).