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2010 SESSION

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SB 342 Transient occupancy tax; any county may levy tax on single-family residences.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Transient occupancy tax. Provides that any county may levy the transient occupancy tax on single-family residences and time-shares rented out fewer than 30 consecutive days.

SUMMARY AS INTRODUCED:

Transient occupancy tax. Provides that any county, by duly adopted ordinance, may levy a transient occupancy tax on single-family residences rented out for continuous occupancy for fewer than 30 consecutive days.