House Bill 1836, 1998 Regular Session
A 2 % tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages, and similar charges) of room rentals of hotels, motels, and bed and breakfasts in Ocean Springs. Additionally, this tax is not levied upon gross proceeds derived 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 December 1, 1998. No repeal date.
“Hotel”, “motel” and “bed and breakfast” 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.