Jackson County's Phase 2.5 Recovery Plan which provides guidelines for reopening is now in effect. Stay up to date on Phase 2.5 guidelines and local information at cityofLS.net/coronavirus.

Business & Industry Tax

The Business and Industry tax is a tax on certain gross receipts of hotel, motel and similar places of business equal to 5% of gross daily rental receipts derived from transient guests for sleeping accommodations.  The proceeds are used to promote the general economic welfare of the City including attraction and retention of business and industry to the community and the promotion and provision of facilities for tourism, conventions and visitors. 

Hotel/Motel Tax Return