Athens City Code

1. (1) The tax levied shall be remitted by all operators who lease, rent or charge for any rooms, lodgings, or accommodations in hotels within the city to the finance director, such tax to be remitted not later than the 20th day of each month for the preceding month. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for such occupancy whether prior to occupancy or after occupancy as may be the custom of the operator, and if credit is granted by the operator to the transient, then the obligation to the city for the tax shall be that of the operator.
2. (2) Any operator who is liable for the tax imposed under this article may round off all figures used on the tax return to the nearest dollar amount.
3. (3) For the purpose of compensating the operator for remitting the tax levied by this article, the operator shall be allowed to deduct two percent of the amount of the tax due and remitted to the finance director in the form of a deduction in submitting the report and paying the amount due by such operator, provided the amount due was not delinquent at the time of payment.

(Ord. No. 1104, § 1(5-606), 8-17-2021)