Chapter 854, Laws of 1986
A 2% tax is imposed on the gross proceeds of sales from room rentals of hotels and motels in Starkville. This levy is in addition to all other taxes imposed. Effective June 1, 1986. Repeal date July 1, 2027.
“Hotel” and “motel” means any establishment having 10 or more rooms, engaged in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes for transient guests, not including 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.