Chapter 107, Laws of 2004;
House Bill 1727, 2008 Regular Session;
Senate Bill 2241, 2012 Regular Session
Senate Bill 2835, 2015 Regular Session
House Bill 653, 2019 Regular Session
House Bill 1197, 2023 Regular Session
A 2% tax is imposed on the gross proceeds derived from room rentals on all hotels or motels and on the gross proceeds of the sales of restaurants or the sales of prepared food at a convenience store in Baldwyn. This levy is in addition to all other taxes imposed. Repeal date July 1, 2018. Reinstated effective April 1, 2019. Extended repeal date July 1, 2027.
"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing 6 or more rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. 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.
"Restaurant" or "convenience store" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The terms "restaurant" and "convenience store" do 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.