Levy and collection of tax.

(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of seven percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this part any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any one place.

(b) The tax levied under this section shall be collected in the same manner as the state lodgings tax as provided in Chapter 26 of Title 40, and the net proceeds, less a reasonable cost of collection not to exceed five percent, from the tax shall be paid into the county general fund to be distributed for the construction, operation, maintenance, financing, and refinancing of the county jail.

(Act 2020-198, §§2, 3.)