§ 46-3.2. Tax and purpose.

(a)

An excise tax is established and levied at eight percent, the maximum tax allowed by O.C.G.A.§48-13-51(b)(2) and by House bill 976, Act No. 391, of the charge for the furnishing for value to the public of any room or rooms, lodging, or accommodations furnished by any person or legal entity licensed by, or required to pay business or occupational taxes to, the City of Fayetteville for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings, or accommodations are regularly or periodically furnished for value; except as hereinafter exempted.

(b)

No tax shall be levied as provided in this section upon the fees or charges for any rooms, lodgings, or accommodations furnished for a period of more than 30 consecutive days or for use as meeting rooms.

(c)

No tax shall be levied as provided in this section upon the fees or charges for any rooms, lodgings, or accommodations furnished for a period of one or more days for use by Georgia state or local government officials or employees when traveling on official business.

(d)

The City shall expend an amount equal to the amount by which the total taxes collected under this section exceed the taxes which would be collected at a rate of three percent for the purpose of promoting tourism conventions, and trade shows, which amount so expended shall be expended only through a contract or contracts with the state, a bureau of state government, a state authority, a convention and visitors bureau, authority created by a local act of the general assembly or a municipality, or a private sector non-profit organization, or through a contract or contracts with some combination of those entities. The city's three percent tax may be expended pursuant to O.C.G.A.§48-13-51(a)(3).

(e)

An amount equal to not less than 50 percent of the total amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent shall be expended for promoting tourism, conventions, and trade shows by the destination marketing organization designated by the City of Fayetteville; and

(f)

The remaining amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent shall be expended for tourism product development.

(Ord. No. 0-2-12, § II, 2-2-12; Ord. No. 0-10-13, art. II, 7-18-13; Ord. No. 0-8-14, art. I, 6-19-14)