A legislative authority may impose a charge on the furnishing of lodging by a lodging business located in the area. (1) There shall not be more than six classifications upon which a charge can be imposed. (2) Classifications can be based upon the number of rooms, room revenue, or location within the area. (3) Each classification may have its own rate, which shall be expressed in terms of nights of stay. (4) In no case may the rate under this section be in excess of two dollars per night of stay.
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