The bill authorizes the Henry County Commission to levy a lodging tax of up to four percent on accommodations rented to transients, such as hotels and motels. This tax is in addition to any other taxes already imposed by law. The bill outlines exemptions from the tax, including charges for services covered by the state sales tax and rentals for periods of 30 days or more. It also specifies that the tax will not apply to accommodations intended as permanent residences. The proceeds from this tax will be deposited into the Henry County General Fund and earmarked for economic development and tourism promotion.

To implement this tax, the bill requires a majority approval from the qualified electors of Henry County through a referendum. The election will be conducted alongside the next scheduled state or local election, with the question of adopting the tax clearly presented to voters. If approved, the provisions of the bill will take effect immediately. Additionally, the bill includes provisions for the collection and administration of the tax, penalties for late payment, and the ability for the county to contract with an agent for tax collection duties.