Toccoa’s 8% hotel-tax proposal still lacks a documented path to collection

Toccoa’s proposed 8% hotel and motel excise tax remains unresolved more than a decade after the City Commission unanimously approved a resolution directing that it be presented to the Georgia General Assembly. The March 12, 2012 commission action covered rooms, lodgings and accommodations, but the record does not show a later legislative decision, an effective date or evidence that visitors were ever charged the levy.