House Bill 1657, 2018 Regular Session
House Bill 1816, 2023 Regular Session
A 1% tax on the gross proceeds of sales of hotels and motels in the City of Clinton. This tax is in addition to all other taxes imposed. Effective March 1, 2019. Repeal date July 1, 2027.
“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 five (5) 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.