Pearl Tourism, Recreation and Parks Tax

​A 3% tax on the gross proceeds of sales of hotels and motels and a 1% tax on the gross proceeds of sales of restaurants in the City of Pearl. Effective September 1, 2018. Repeal date July 1, 2027.

For purposes of this levy, the terms “hotel” or “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes for transient guests, which establishment consists of five (5) or more guest rooms. The term “hotel” or “motel” 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.

For purposes of this levy, the term “restaurant” means all places, including hotel and motel dining rooms, cafeterias, cafes, lunch stands, grocery and convenience stores where prepared food and beverages are sold for consumption on the premises or not. The term “restaurant” does not include any school, hospital, convalescent nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.