House Bill 1565, 2019
Regular Session
A 1% tax is imposed on the gross proceeds of hotels and motels derived from room rentals and upon the gross proceeds of sales of prepared food, alcoholic and nonalcoholic beverages at restaurants in Starkville. This levy is in addition to all other taxes imposed. Effective August 1, 2019. Repeal date July 1, 2029.
“Hotel” and “motel” means any establishment engaged in providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests.
“Restaurant” means any place where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not.