§ 58-82. Authorization for levy of tax.

In counties having populations of not less than 300,000 nor more than 350,000, according to the federal census of population of 1980, or any subsequent federal census, there is authorized a privilege tax upon the privilege of occupancy in any hotel by a transient in an amount not to exceed the rates provided hereinafter of the consideration charged by the operator. The rate of the tax in increments of one-tenth of one percent shall be set annually by the county legislative body. The tax is a privilege upon the transient occupying the room or ground space and shall be collected, distributed and expended as hereinafter provided. The maximum rate of such tax shall be determined as follows:

(1)

If the county shall have undertaken, or shall have contracted for, construction or acquisition of a tourist related facility within the definition of this article, it is authorized to levy the tax upon the privilege of occupancy at a rate not to exceed five percent of the consideration charged by the operator.

(2)

If the county has not undertaken, or has not contracted to undertake, construction or acquisition of a tourist related facility within the definition of this article, it is authorized to levy the tax upon the privilege of occupancy at a rate not to exceed three percent of the consideration charged by the operator.

(Priv. Acts 1982, ch. 847, § 2; Ord. No. O-90-9-119, § 2, 9-10-90)