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1999 SESSION

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SB 1098 Transient occupancy tax.

Introduced by: W. Roscoe Reynolds | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Transient occupancy tax. Adds Franklin County, defined by population brackets, to the list of counties authorized to levy a transient occupancy tax at a rate not exceeding five percent. Currently, it is subject to the general rate limitation of two percent. The revenue generated by the portion of rate in excess of two percent is required to be used for promoting tourism, travel or business that generates tourism or travel in the locality.


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