Chapter 865, Laws of 1983;
Chapter 930, Laws of 1984;
Chapter 19, Laws of 1988;
House Bill 1868, 1997 Regular Session
A 2% tax is imposed on the gross proceeds of sales from room rentals of motels or hotels in Oxford. This levy is in addition to all other taxes now imposed. Effective June 1, 1983. No repeal date.
“Hotel” or “motel” means any place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.