Jackson County Hotel and Motel Tax

​A 2% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rentals of hotels and motels on businesses located in Jackson County, Mississippi. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective October 1, 2015. 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 to 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.