Horn Lake Occupancy Tax

A special tax of two dollars ($2.00) per room rental upon each overnight room rental from every person, firm or corporation operating a hotel or motel in the City of Horn Lake, Mississippi. The tax levy excludes charges for food, telephone, laundry, beverages and similar charges. It also excludes room rentals for day meetings where the room does not serve as overnight sleeping accommodations. Repealed July 1, 2017. Reinstated effective May 1, 2018. Extended repeal date July 1, 2026.
"Hotel” or “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 and which are known in the trade as such. 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.