The bill authorizes the Houston County Commission to levy a lodging tax of up to one percent on the rental of rooms and accommodations for transients within the county. This tax will apply to businesses such as hotels, motels, and inns, but will exempt certain charges, including those covered by the state sales tax, rentals for 30 days or more, and accommodations primarily intended for permanent residents. The tax will be collected by the Department of Revenue, with provisions for record-keeping and penalties for late payment. The net proceeds from this tax will be deposited into the Houston County General Fund and earmarked for economic development and recreational facilities.

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 outlines the process for conducting the election, including the necessary notice and certification of results. If approved, the tax provisions will become effective on June 1, 2024. The bill also incorporates existing state lodging tax statutes to ensure consistency in administration and enforcement.