House Bill 1744, 2024 Regular Session
A 3% tax is imposed on the gross sales of hotels and motels derived from room rentals within the City of Lucedale. This tax is in addition to all other taxes imposed. Effective November 1, 2024. Repeal date July 1, 2028.
"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where the establishment consists of six (6) or more guest rooms. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.