The Act amends Chapter 13 of Title 48 of the Official Code of Georgia Annotated by increasing the rate of tax that may be levied by certain counties and municipalities on motel and hotel rooms, lodgings, and accommodations, and by authorizing those counties to expend the funds collected to promote tourism and construct a convention facility.
"REVENUE AND TAXATION Increase in Hotel and Motel Excise Tax to Finance Industrial Bonds: Georgia Dome,"
Georgia State University Law Review: Vol. 6
, Article 11.
Available at: https://readingroom.law.gsu.edu/gsulr/vol6/iss1/11