Laurel Recreation and Public Improvement Tax

House Bill 2996, 1996 Regular Session;
House Bill 1868, 1998 Regular Session

A 2% tax is imposed on the gross proceeds derived from hotel and motel overnight room rentals and retail sales of certain restaurants and on the gross income derived from certain sales of alcoholic beverages in Laurel. This levy is in addition to all other taxes imposed. Effective September 1, 1998. No repeal date.

“Hotel” or “motel” means a place of lodging in the city that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels or motels with 10 or less overnight rental units.

“Restaurant” means all places in the city where prepared food and beverages are sold for consumption, whether such foods are prepared or consumed on the premises or not and whose annual gross sales equal or exceeds $100,000; however, it does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors and their families.