Section 45-55-242 - Levy of Tax

In Pike County,in addition to all othertaxes imposed by law, thereis levied a privilege or license tax in the amount hereinprescribed against everyperson within the county,engaging in the business of renting or furnishing a room or rooms or lodgings, or accommodationsto a transient in a hotel, motel, inn, condominium, house, tourist court, bedand breakfast, lodge, or another place in which rooms, lodgings, oraccommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal tofour percent of the charge for the rooms or lodgings, or accommodationsincluding the charge for use of rental of personal property and services furnishedin the room or rooms.(Act 2015–421, p. 1347, § 1.)