HOTEL, MOTEL AND RESTAURANT SALES TAX

Batesville Code of Ordinances ch. 8, art. VIII

in effect

Batesville Code of Ordinances § 8-211 [Definitions.]

Sec. 8-211. - [Definitions.] The following words have the following meanings in this article: Hotel and motel shall mean a place of lodging with more than six (6) rental units that at any one (1) time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Restaurant means and includes all places where prepared food is served for consumption, at which location the primary source of income (fifty (50) percent) or greater) is the sale of prepared food for consumption. This includes places that serve such food inside, at drive-in facilities or at drive-up windows. (Ord. No. 2023-05-909, § 1, 5-2-23)

Batesville Code of Ordinances § 8-212 [Authority.]

Sec. 8-212. - [Authority.] This article is adopted pursuant to the authority granted to and conferred upon the city of Batesville, Mississippi [the "city"] and the Mayor and board of aldermen of the city [the "Governing Body"] by Chapter 824, Local and Private Laws of 1992, as amended from time to time and last amended by Senate Bill 2518, Mississippi Legislature, 2023 Regular Session [hereinafter referred to as "Legislative Authority"]. The city acting by and through the Governing Authority shall exercise the authority and take the actions authorized by the Legislative Authority that the city, acting by and through the Governing Authority, deems necessary relating to the establishment, promotion, and development of tourism, economic development, industry, and related matters within the city and surrounding area. (Ord. No. 2023-05-909, § 2, 5-2-23)

Batesville Code of Ordinances § 8-213 [Tax assessment.]

Sec. 8-213. - [Tax assessment.] The city, acting by and through the Governing Authority, does hereby impose, assess, and levy and shall collect from the persons hereinafter specified a tax, which shall be in addition to all of the taxes and assessments now or hereafter imposed, and the tax shall be imposed on any one (1) person, one (1) or more persons, or all persons listed below, as hereinafter provide to wit: (1) A tax upon every person, firm or corporation operating a motel or hotel in the city at a rate of three (3) percent of the gross proceeds of room rentals for each such hotel and motel. Such tax shall be in addition to all other taxes and assessments now or hereafter imposed. (2) A tax upon every person, firm, or corporation operating a restaurant in the city at a rate of three (3) percent of the gross proceeds of the sales of such restaurant. Such tax shall be in addition to all other taxes and assessments now or hereafter imposed. (3) Persons, firms, or corporations liable for the levy imposed herein shall add the amount of the levy to the rental price of the hotel and motel rooms and the sale price of restaurant products as set out above and shall collect, insofar as is practicable, the amount of the tax due by them from the person renting the rooms and receiving the services or products at the time of payment therefor. (4) Such tax shall be collected by and paid to the Department of Revenue on a form prescribed by the Department of Revenue in the manner that state sales taxes are computed, collected and paid; and the full enforcement provisions and all other provisions of Miss. Code Ann. 1972, tit. 27, ch. 65 shall apply as necessary to the implementation and administration of this act. (Ord. No. 2023-05-909, § 3, 5-2-23)

Batesville Code of Ordinances § 8-214 [Purpose.]

Sec. 8-214. - [Purpose.] The purpose of imposing, levying, assessing, and collecting the tax is to provide funds for the establishment, development, and promotion of tourism, economic development, and industry in the city and the surrounding area. The funds received from the tax shall be used by the Governing Authority for the purpose of carrying out programs and activities designed to attract visitors, tourists, and industry in order to promote and enhance the tourism, industry, and economic development of the city and the surrounding area, and for any other purpose authorized by the Legislative Authority. (Ord. No. 2023-05-909, § 4, 5-2-23)

Source: City of Batesville, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/batesville/codes/code_of_ordinances?nodeId=COOR_CH8LIBURE_ARTVIIIHOMORESATAFetched: 10/31/2026