Byhalia Tourism, Parks, and Recreation Tax

Special tax of 2% on the gross proceeds from room rentals of hotels and motels in the Town of Byhalia, Mississippi. This levy is in addition to all other taxes imposed.​ Repeal date July 1, 2026.
For purposes of this levy, the term “hotel” or “motel” shall mean 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” 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.