Lodging Tax (Transient Occupancy)

Code

County Code - Chapter 21 - Taxation / Article VI - Transient Occupancy Tax Sec. 21-177

Purpose

There is hereby imposed and levied upon the consumer of services provided by hotels, motels, boardinghouses, travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty (30) consecutive days within the county, a transient occupancy tax for general county purposes equal to five% of the amount of charge for the occupancy of any room or space so occupied by the consumer.