A 2 % tax is imposed on the gross proceeds from room rentals of all hotels or motels in the City of Columbus and the unincorporated area of Lowndes County. This levy is in addition to all other taxes imposed. Effective August 1, 1983. No repeal date.

"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guest. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic provided rooms exclusively for patients and their families.