House Bill 1672, Laws of 1996
A 3% tax is imposed on the gross proceeds (excluding charges for telephone, food, laundry and similar services) derived from hotel and motel room rentals in Bay Springs. This levy is in addition to all other taxes imposed. Effective October 1, 1998. No repeal date.
“Hotel” or “motel” means any establishment engaged in the business of furnishing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment, consists of 5 or more guest rooms and 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.