Authorizes the county of Columbia to impose a hotel and motel tax

This bill authorizes Columbia County to impose a 4% tax on overnight stays at hotels, motels, bed and breakfasts, inns, and tourist homes. The tax applies to the per diem rental rate for each room but excludes permanent residents who stay for at least thirty consecutive days. If a city within the county also imposes a similar tax, the county's rate must be reduced accordingly, and cities must provide six months' notice before their tax takes effect. The county treasurer or designated fiscal officers will collect the tax, which can be paid directly to property owners who are then responsible for remitting the funds to the county. Revenues generated from this tax are intended for the county, and the law includes specific procedures for filing returns, calculating amounts, and appealing assessments.