§ 78-91. Findings.

(a)

The counties in the state are authorized by O.C.G.A. § 48-13-51 et seq. to levy and collect an excise tax upon the furnishing for value to the public of any room or rooms, lodgings, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupation taxes to the county 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.

(b)

It has been determined by the board of commissioners that it is necessary and desirable to amend its written resolutions providing for the imposition, levy and collection of the excise tax and to reaffirm the rate of the excise tax to be charged and collected in the county upon the furnishing for value to the public of any room or rooms, lodgings, or accommodations licensed by, or required to pay business or occupation taxes to, the county 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.

(Res. No. 2001-19, 7-20-2001)