Senate Bill 3068, 2017 Regular Session
Senate Bill 2974, 2021 Regular Session
A 2% tax is imposed on the gross proceeds of room rentals of hotels and motels in the City of Byram. This levy is in addition to all other taxes imposed. Effective August 1, 2017. Repeal date July 1, 2025.
"Hotel or motel" means any establishment in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes of transient guests, which establishment consist of five (5) or more guest rooms. The term "hotel" or "motel" does not encompass 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.