House Bill 534, 1992 Regular Session;
House Bill 1837, 1997 Regular Session
House Bill 1587, 2016 Regular Session
Senate Bill 2518, 2023 Regular Session
A 3% tax is imposed on the gross income of restaurants, hotels and motels located in Batesville. This levy is in addition to all other taxes imposed. Effective January 1, 1994. Repeal date July 1, 2027.
“Hotel” and “Motel” means a place of lodging with more than 6 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.
“Restaurant” means all places where prepared food is served for consumption, at which location the primary source of income (50% or greater) is the sale of prepared food for consumption. This includes places that serve such food inside, at drive-in facilities, or at drive-up windows.