Chapter 1015, Local and Private Laws of 2004;
House Bill 1532, 2008 Regular Session
Repealed July 1, 2011
A tax of 1 ½% is imposed per room rental on each overnight room rental in hotels or motels in Horn Lake. The tax shall not be levied upon or collected on room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes now imposed. Repeal date July 1, 2011.
“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 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.