Mississippi DOR Updates Definition of Hotel for 2 Percent Convention Tax Collection

The Mississippi Department of Revenue (DOR) published a notice announcing an updated definition of hotel for the purpose of levying a 2 percent convention tax on hotel and motel room rentals in the City of Columbus and unincorporated areas of Lowndes County. The updated definition includes entities and individuals facilitating or providing transient guest accommodations, such as short-term rental platforms, and applies to any number of rooms. [Miss. Dep’t of Revenue, Notice 72-26-04, 03/11/26]

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