Senate Bill 2155, 2022 Regular Session
A 3% additional tax is imposed on the gross proceeds of room rentals from hotels, motels, and short-term rentals within the corporate limits of the City of Laurel. Effective September 1, 2022. Repeal date July 1, 2026.
"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 on a daily, weekly or monthly basis and located within the limits of the city. "Hotel" or "motel" includes Airbnb, Vacation Rentals By Owner and similar establishments, but does not include hospitals, nursing homes and assisted living facilities.