Brookhaven Tourism, Parks and Recreation Tax

A 2% tax is imposed on the gross proceeds from room rentals of hotels, motels or bed and breakfasts in the City of Brookhaven. This levy is in addition to all other taxes imposed. Repeal date July 1, 2029.

“Hotel”, “motel” or “bed and breakfast” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where the establishment consists of six (6) or more guest rooms. The term “hotel”, “motel” or “bed and breakfast” 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.