Chapter 859, Laws of 1983; Chapter 905, Laws of 1985
A 2 % tax is imposed on the gross proceeds from room rentals of all hotels or motels in Lowndes County. This levy is in addition to all other taxes imposed. Effective August 1, 1983. No repeal date.
“Hotel” and “motel” means a place of lodging with more than 10 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.