The bill proposes the authorization for the Houston County Commission to levy a lodging tax on businesses providing rooms, lodging, or accommodations to transients. The tax shall not exceed one percent of the charge for such accommodations, and certain exemptions apply, such as charges for property sold or services furnished under the state sales tax act, rentals for periods of 30 continuous days or more, and rentals intended primarily for permanent residence. The bill outlines the tax collection process, record-keeping requirements, penalties for late payment, and the powers of the Department of Revenue in administering the tax.

The proceeds from the tax, after a deduction of up to five percent for collection costs, will be deposited into the Houston County General Fund for economic development and funding recreational facilities. The act will only become operative if approved by a majority vote in a referendum to be held on the day of the 2024 General Election. The act is set to become effective on June 1, 2024, if the referendum passes. The bill includes an insertion marking the passage by the Senate on May 2, 2024, and an initial insertion stating "Enrolled," indicating that the bill has been formally passed and prepared for delivery to the executive for approval.