The bill authorizes the Houston County Commission to levy a lodging tax of up to one 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 recreational facilities within the county. The bill outlines exemptions from the tax, including long-term rentals of 30 days or more and accommodations primarily used as permanent residences. It also establishes the tax collection process, including reporting requirements and penalties for late payment.

Furthermore, the implementation of this tax is contingent upon approval from the majority of qualified voters in Houston County during the 2024 General Election. The bill mandates that the election be conducted in accordance with standard county election procedures, and if approved, the tax will take effect on June 1, 2024. The net proceeds from the tax will be deposited into the Houston County General Fund, with a portion allocated for the costs associated with the collection of the tax.