§ 10-43. Imposition and rate of tax.

(a)

There shall be paid a tax of eight (8) percent for the rent for every occupancy of a guest room in a hotel or motel, or occupancy of accommodations for value including, but not limited to, travel trailer spaces in the city. The tax imposed by this article shall be paid upon any occupancy on and after August 1, 2016, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date.

(b)

Prior to August 1, 2016, there shall be paid a tax of six (6) percent for the rent for every occupancy of a guest room in a hotel or motel, or occupancy of accommodations for value including, but not limited to, travel trailer spaces in the city. The tax imposed by this article shall be paid upon any occupancy on and after December 1, 1998, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date.

(c)

Proceeds of this tax shall be used in accordance with O.C.G.A. § 48-13-51.

(1)

In each fiscal year during which a tax is collected pursuant to O.C.G.A. § 48-13-51(b)(2), an amount equal to not less than fifty (50) percent of the total amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five (5) percent shall be expended for promoting tourism, conventions, and trade shows by the destination marketing organization designated by the City of Cartersville; provided however, that the City of Cartersville may exercise its option under O.C.G.A. § 48-13-51(e)(2) to contract with an entity qualified under such provision; and

(2)

The remaining amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five (5) percent which are not otherwise expended under paragraph (c)(1) of this section shall be expended for tourism product development.

(d)

All taxes due and payable prior to August 1, 2016 under the previous Code section shall remain due and payable pursuant to the previous provisions of the Code.

(e)

Proceeds of this tax shall be used in accordance with O.C.G.A. § 48-13-51.

(Code 1976, § 5-2013(c); Ord. No. 49-88, 11-17-88; Ord. No. 76-05, § 1, 9-1-05; Ord. No. 18-10, § 1, 6-17-10; Ord. No. 16-16, § 1, 6-16-16)