(1) The term “hotel” shall mean and include any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section 43-11-1.
(2) For purposes of sales taxes levied under Title 27, Mississippi Code of 1972, and any tax levied and collected under the authority of a local and private law of the State of Mississippi only, the term “hotel” shall include entities facilitating, arranging or brokering transient guest transactions. Entities that facilitate, arrange or broker transactions are those third-party entities that facilitate rentals of hotel accommodations described in this section by listing or advertising the availability of such accommodations and, either directly or indirectly through agreements with third parties, collecting payment from the customer and transmitting that payment to the property owner or manager, regardless of whether the property owner or manager would have been required to collect and remit the taxes had the sale not been made through the third-party entity.