This bill authorizes the Henry County Commission to levy a lodging tax in Henry County. The tax would be imposed on every person in the county who rents or furnishes a room or accommodations to a transient in a hotel, motel, inn, condominium, house, or another place. The tax would not exceed four percent of the charge for the rooms or accommodations. The proceeds from the tax would be deposited into the Henry County General Fund and used for economic development purposes and the promotion of tourism.

The bill also includes provisions for exemptions from the tax, the due date and payment of the tax, record-keeping requirements, penalties for non-payment, and the administration and enforcement of the tax. The tax would only go into effect if approved by a majority of the qualified electors of Henry County in an election. If approved, the tax would become operative immediately.