House Bill 1807, 2023 Regular Session
A 2% tax upon the gross sales of hotels, motels, and Airbnbs derived from room rentals and upon the gross proceeds of sales of restaurants within the corporate limits of the City of Eupora. This levy is in addition to all other taxes imposed. Effective October 1, 2023. Repeal date September 30, 2027.
"Hotel" or "motel" or "Airbnb" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. The term "hotel" or "motel" or "Airbnb" 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.
"Restaurant" means all places, including restaurants, cafes, food trucks, delicatessens and similar eateries where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not. The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.