The purpose of this article is to impose a tax which will be borne by persons using commercial lodging accommodations which tax will provide revenues for advertising, publicizing and promoting certain recreational and tourist facilities as well as for the acquisition and construction of such facilities as provided by law.
('74 Code, § 4-2-2) (Ord. 80- 1969; Am. Ord. 50-1982; Am. Ord. 24-2001; Am. Ord. 2019-024)