House Bill 1618, 1993 Regular Session
A 1% tax is imposed on the gross income of hotels and motels in Southaven. This levy is in addition to all other taxes imposed. Effective August 1, 1993. No repeal date.
“Hotel” and “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.