This article shall not apply to hotels and inns within the definition of Code Sections 43-21-1 and 43-21-2 nor to persons who, incidental to their principal business or occupation, accept from time to time seasonal boarders in their private residences.
(Ga. L. 1945, p. 326, § 2.)
OPINIONS OF THE ATTORNEY GENERAL
Georgia Center for Continuing Education pays no local hotel tax.
- Since the Georgia Center for Continuing Education is neither licensed by nor required to pay business or occupation taxes to a city or county, the center is not subject to a hotel and motel tax imposed by those jurisdictions. 1975 Op. Att'y Gen. No. U75-39.
RESEARCH REFERENCES
ALR.
- Status and rights of one renting room in club, 32 A.L.R. 1016.
Civil rights: actionability under state statutes of discrimination because of complaining party's association with persons of different race, color, or the like, 35 A.L.R.3d 859.