Senate Bill 3206, 2008 Regular Session;
House Bill 1420, 2011 Regular Session;
House Bill 417, 2014 Regular Session;
House Bill 762, 2017 Regular Session;
House Bill 1350, 2021 Regular Session
A 2% tax is imposed on the gross proceeds of hotels and motels and on the gross proceeds of sales of food and beverages by restaurants located in Ripley. This levy is in addition to all other taxes imposed. The effective date is January 1, 2009 and is repealed effective October 1, 2026.
“Hotel” or “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, which establishment consists of 6 or more guest rooms, and 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.
“Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. Such term does not include any school, hospital, convalescent or 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.