Chapter 880, Laws of 1985;
Chapter 884, Laws of 1990
A tax of 2% is imposed on the gross proceeds of sales from room rentals of motels and hotels and upon the gross income of restaurants in Tupelo. This levy is in addition to all other taxes imposed. Effective date for hotels is June 1, 1986, and the effective date for restaurants June 1, 1990. No repeal date.
“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, where such establishment consists of 10 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. "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 and their families.