Senate Bill 3298, 1998 Regular Session
A 2% tax is imposed on the gross proceeds derived from room rentals of hotels, motels, or bed and breakfasts in the city of Picayune, and a 1% tax is imposed on the gross receipts of restaurants from retail sales of prepared food in the city of Picayune. This levy is in addition to all other taxes imposed. Effective September 1, 1998. No repeal date.
“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 are known in the trade as such. The term “hotel”, “motel”, or “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.
“Prepared food” means food prepared on the premises.
“Restaurant” means any place, including hotel and motel dining rooms, cafeterias, cafes and lunch stands, as well as grocery and convenience stores where prepared food and drinks are sold for consumption either on or off the premises.