Houston County; lodging tax, county commission, authorize to levy, distribution for economic development and recreational facilities, referendum

This bill authorizes Houston County to impose a one percent lodging tax on hotels, motels, and other transient accommodations, with exemptions for long-term rentals and state-taxable sales. The tax proceeds will be collected by the state Department of Revenue and deposited into the county's general fund to finance economic development projects and recreational facilities. Because the measure requires voter approval, it will only take effect if a majority of Houston County residents vote "Yes" in a referendum held during the 2024 General Election.