Senate Bill 2513, 2022 Regular Session
A 1% tax is imposed on the overnight room rentals of hotels and motels within the corporate limits of the City of Olive Branch. This special levy is in addition to all other taxes now imposed. Effective October 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, 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.