Carthage Recreation and Tourism Tax

​​A 2% tax is imposed on the gross proceeds of hotels, motels and restaurants located in Carthage. This special levy is in addition to all other taxes now imposed. Effective December 1, 2016. Repeal date July 1, 2028.

“Hotel” and “motel” 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 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.
“Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. “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 and their families.​