(A) (1) The County Council may not impose a county local hospitality tax in excess of 1% within the boundaries of a municipality, without the consent, by resolution, of the appropriate municipal governing body.
(2) The cumulative rate of county and municipal hospitality taxes for any portion of the county area may not exceed 2%, unless the cumulative total of such taxes was in excess of 2% or was authorized to be in excess of 2% prior to December 31, 1996.
(B) In an area of the county where the county has imposed a local hospitality tax that is annexed by a municipality, the municipality shall receive only that portion of the revenue generated within such area in excess of the county local hospitality tax revenue for the previous 12 months in the area annexed.
(Ord. 4506, passed 11-6-06)