Hancock County Tourism Tax

Chapter 1019, Laws of 1996;
Chapter 980, Laws of 1998;
Chapter 956, Laws of 2000;
Chapter 977, Laws of 1001;
Chapter 916, Laws of 2003;
House Bill 1765, 2007 Regular Session;
House Bill 1753. 2010 Regular Session;
House Bill 9, 2012 Regular Session;
Senate Bill 2911, 2014 Regular Session;
Senate Bill 3059, 2017 Regular Session;
House Bill 1509, 2021 Regular Session;
House Bill 1891, 2025 Regular Session

A 2% tax is imposed on the gross proceeds of sales derived from room rentals by hotels, motels and similar establishments in Hancock County. The levy does not apply to gross proceeds of non-taxable rooms or complimentary sales. This levy is in addition to all other taxes imposed. Effective October 1, 1996. Repeal date July 1, 2029.

“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 and does not include any hospital, convalescent or nursing homes 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.