Senate Bill 3212, 2004 Regular Session;
House Bill 1546, 2008 Regular Session
Senate Bill 3022, 2011 Regular Session
Senate Bill 2963, 2014 Regular Session
Senate Bill 3074, 2019 Regular Session
House Bill 1547, 2023 Regular Session
A 3% tax on the gross proceeds of all hotels, motels and bed and breakfasts in Pascagoula. This levy is in addition to all other taxes now imposed. Effective August 1, 2005. Repealed July 1, 2017. Reinstated June 1,2019. Extended repeal date July 1, 2027.
For purposes of this levy, the terms “hotel", "motel", or “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 in the trade as such. The term “hotel”, “motel”, and “bed-and-breakfast” 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.