Clinton Tourism Tax

House Bill 1716, 1995 Regular Session

A 2% tax is imposed on the gross income of hotels and motels in Clinton. This tax is in addition to all other taxes imposed. Effective January 1, 1996. No repeal date.

“Hotel” or “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment consists of 5 or more guest rooms and 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.