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 existing taxes and is aimed at generating revenue for economic development and tourism promotion within the county. The bill outlines exemptions from the tax, including long-term rentals of 30 days or more and accommodations primarily intended for permanent residents. It also establishes the tax collection process, including reporting requirements and penalties for late payment.

Furthermore, the implementation of this lodging tax is contingent upon approval from the majority of qualified voters in Henry County through a referendum. The election will be conducted alongside the next scheduled state or local election, with the results determining whether the tax provisions become operative. The bill also stipulates that the net proceeds from the tax will be deposited into the Henry County General Fund and specifies the administrative powers of the Department of Revenue in relation to the tax. The act will take effect immediately upon passage and approval by the Governor.