§ 68-124. Tax rate; collection of funds.

(a)

Tax rate. The tax imposed by this article shall be three percent of the charge to the public for such rooms, lodgings or accommodations.

State Law reference— Similar provisions, O.C.G.A. § 48-13-51(a)(1)(D).

(b)

Collection of tax. Each person collecting the tax authorized by this article shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due if the amount due is not delinquent at the time of payment. The rate of the deduction shall be three percent of the amount due, but only if the amount due was not delinquent at the time of payment.

(Ord. No. 19-2006, § 1, 10-9-06; Ord. No. 10-2008, § 3(Exh. C), 9-22-08; Ord. No. 08-2010, § 1, 7-26-10)

State law reference

Similar provisions, O.C.G.A. § 48-13-52.