§ 21-27. Imposition and rate of tax.

Latest version.

Pursuant to the authority granted in O.C.G.A. § 48-13-51 there shall be paid a tax of eight (8) per cent of the rent for every occupancy of a guest room in a hotel in the City of Dublin.

(Ord. No. 85-1, § 2, 1-7-85; Ord. No. 87-14, § 1, 6-4-87; Ord. No. 05-15, §§ I, II, 11-10-2005)

State law reference

Levy and collection of certain excise taxes O.C.G.A. § 48-13-51(a)(5.2).

                    
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