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

This bill authorizes Columbia County to impose a 4% tax on overnight lodging 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. It allows cities within the county to levy their own taxes, which would reduce the county's rate in those areas, and establishes rules for tax collection, payment, and legal review.