8A-447. Rental, leasing, and licensing for use of real property: additional tax upon transient lodging
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In addition to the taxes levied as provided in Section 8A-444, there is hereby levied and shall be collected an additional tax in the amount equal to four percent (4%) of the gross income from the business activity of any hotel engaging or continuing within the Town in the business of charging for lodging and/or lodging space furnished to any transient.