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Brookhaven, Mississippi Tax Rate Change, September 2014

  • Aug 20, 2014 | Gail Cole

 Brookhaven, Mississippi.

A new special tax will take effect in the City of Brookhaven, Mississippi, on September 1, 2014.

The special 2% tax is levied on the gross proceeds from room rentals at hotels, motels, or bed and breakfasts within the city limits of Brookhaven.

Hotel, motel and bed and breakfast mean “any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where the establishment consists of six (6) or more guest rooms.” The tax does not apply to establishments with fewer than six guest rooms.

Furthermore, the special tax does not apply to any “hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.” Mississippi Department of Revenue.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.