§ 10-155. Levied.

(a)

Amount; due date. There is hereby set and levied on each occupant of a guestroom of any hotel located within the city a tax in the amount of eight percent of the rent for the occupancy. The tax imposed in this section shall be paid upon any occupancy occurring on or after December 1, 2014, although the occupancy was had pursuant to a contract, lease or other agreement entered into prior to the date.

(b)

Exemptions. [No] tax shall be levied under this section for the use of:

(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 person 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 paragraph. For purpose of the exemption provided under this paragraph, 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.

(Code 1989, § 11-51; Ord. of 10-12-1992; Ord. No. 2014-03, § 1, 10-6-14)