There is hereby levied and imposed, and there shall be paid for every occupancy of
a guest room in a hotel in the City, a tax at the rate of five percent of the amount
of rent; provided that levy and collection of that portion of such tax amounting to
two percent of the rent which is required to be expended for the purpose of promoting
tourism, conventions, and trade shows, or for other purposes provided in O.C.G.A.
§ 48-13-51(a)(3), shall be suspended during periods of time during which the City
has no contract for the expenditure of such funds with the State, a department of
the State government, a State authority, or a private sector nonprofit organization,
or a contract with some combination of such entities. Written notice of the dates
of the beginning and end of such periods of suspension shall be given to each lodging
provider of a hotel in the City on or before the date immediately preceding the date
each period begins and ends by the City Clerk or his or her designee. Such notice
shall be deemed sufficient if delivered to any person authorized to collect rent for
the lodging provider of the hotel to whom notice is required to be given.
