Pursuant to the provisions of an act of the General Assembly authorizing each municipality
in the state to impose, 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
municipality for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin
or any other place in which rooms, lodgings or accommodations are regularly furnished
for value, provided no such tax shall be levied upon the sale or charges for any rooms,
lodgings or accommodations furnished for a period of more than ten consecutive days,
or for the use of meeting rooms, there is hereby levied an excise tax in the amount
of five percent of the charges to the public for such furnishing 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 city within said city, all as
authorized in O.C.G.A. § 48-13-51(a)(3).
