Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

Summary

The law imposes a 2% privilege and license tax on businesses that rent rooms, hotels, motels, or similar accommodations to transient guests in Etowah County. Stays of 30 180 continuous days or more, and rentals already taxed under specific state provisions, are exempt. Collected revenue is directed to the county general fund for tourism promotion and beautification projects.

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