House Bill 1504, 2014 Regular Session
House Bill 1473, 2017 Regular Session
House Bill 1483, 2021 Regular Session
A 2% tax is levied on the gross proceeds from room rentals of hotels and motels and on the gross proceeds of sales of restaurants in the City of Senatobia. This special levy is in addition to all other taxes now imposed. Effective July 1, 2014. Repeal date July 1, 2025.
“Hotel” and “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, where the establishment consists of six (6) 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.
“Restaurant” means all places where prepared food and beverages are sold for consumption on the premises. The term “restaurant” 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.