House Bill 1740, 1995 Regular Session
A 3% tax is imposed on the gross proceeds from room rentals of hotels and motels in Moss Point. This levy is in addition to all other taxes imposed. Effective September 1, 1995. No repeal date.
“Hotels” or “motels” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, which establishment consists of 6 or more guest rooms 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.