§ 23-02-020. Purpose.

Latest version.

The purpose of this article is to impose a tax which will be borne by transient persons using commercial lodging accommodations which tax will provide revenues for advertising the community, improving its services, financing new facilities, attracting conferences, conventions and meetings of commercial, cultural, educational and social origin to the city and the state.

(Code 1960, § 5-17-2)

                    
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