Senate Bill 2948, 2017 Regular Session
House Bill 1453, 2021 Regular Session
A 2% tax is imposed on the gross proceeds of restaurants and gross proceeds of room rentals of hotels and motels in the City of Booneville. This levy is in addition to all other taxes imposed. Effective September 1, 2017. Repeal date July 1, 2025.
"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes for transient guests, which establishment consists of six (6) or more guest rooms. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home, 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 where prepared food and beverages are sold for consumption, whether such food is consumed 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.