Chapter 914, Laws of 1991;
Senate Bill 3112, 1992 Regular Session
A 2% tax is imposed on the gross proceeds (excluding charges for telephone, laundry and similar service charges) of hotels and motels from room rentals in Coahoma County. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. Additionally, a 1% tax is imposed on the gross receipts of restaurants and bars from retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective May 1, 1993. 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 10 or more guest rooms and does not include any hospital, convalescent or nursing home, 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.
“Bar” means any bar, tavern or lounge which are on-premises alcoholic beverage Control permit holders where alcoholic beverages are sold for consumption on the premises.