Chapter 881, Laws of 1980;
Chapter 918, Laws of 1990;
House Bill 1687, 1999 Regular Session;
House Bill 1823, 2004 Regular Session;
House Bill 1716, 2013 Regular Session
(formerly known as the "Harrison Tourism Commission Tax")
A 3% tax is imposed on the gross proceeds from room rental of all hotels or motels in Harrison County. This levy is in addition to all other taxes imposed. Effective October 1, 1980. No repeal date.
“Hotel” or “motel” also shall include any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section 43-11-1 and personal care homes.