§ 74-183. Persons liable for tax; extinguishment of liability.

Latest version.

Every person occupying a guestroom in a hotel in this county is liable for the tax. The liability is not extinguished until the tax has been paid to Fulton County except that a receipt from an operator maintaining a place of business in this county or from an operator who is authorized by the director of finance under such rules and regulations as he may prescribe, to collect the tax and who is, for the purposes of this article, regarded as an operator maintaining a place of business in this county, which receipt is given to the occupant pursuant to section 74-186 hereof, is sufficient to relieve the occupant from further liability for the tax to which the receipt refers.

(Code 1983, § 33-6-3; Res. No. 06-0472, 5-3-06)

                    
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