Norcross |
Code of Ordinances |
Chapter 16. FINANCE AND TAXATION |
Article X. HOTEL AND MOTEL OCCUPANCY TAXES |
§ 16-295. Definitions. |
§ 16-296. Imposition and rate of tax. |
§ 16-297. Persons liable for tax; extinguishment of liability. |
§ 16-298. Collection of tax by operator; receipt of occupant; rules for collections schedules. |
§ 16-299. Unlawful advertising regarding tax. |
§ 16-300. Exemptions. |
§ 16-301. Registration of operator; form and contents; execution; certificate of authority. |
§ 16-302. Determinations, returns and payments. |
§ 16-303. Deficiency determinations. |
§ 16-304. Determination if no return made. |
§ 16-305. Penalties and interest for failure to pay tax. |
§ 16-306. Collection of tax. |
§ 16-307. Administration of article. |
§ 16-308. Applicability. |
§ 16-309. Purposes for which proceeds of hotel/motel tax may be used. |
§§ 16-310—16-400. Reserved. |