WOODALL, Justice.
The City of Homewood ("the City") appeals from a judgment declaring invalid the City's Ordinance No. 2226 ("the ordinance"), which levied a "lodgings tax" of 6% for the privilege of furnishing accommodations within the City. We reverse that judgment and render a judgment for the City.
I. Factual Background
The ordinance, which was adopted on November 22, 2004, provides, in pertinent part:
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