Tourism and Economic Development Taxes

This listing provides general information only and does not constitute a regulation of the Department of Revenue. Please be aware that legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please review the Mississippi Code for complete information.

City/County Name

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Aberdeen Tourism and Convention Tax

Chapter 942, Laws of 1994​

A 1% tax is imposed on the gross proceeds of hotels, motels and restaurants located in Aberdeen. This special levy is in addition to all other taxes now imposed. Effective February 1, 1995. No repeal date.

“Hotel” and “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where such establishment consists of 6 or more guest rooms and does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

“Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. “Restaurant” does not include any school, hospital, convalescent or nursing home or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors and their families​​.​

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Baldwyn Tourism Tax

Chapter 107, Laws of 2004;

House Bill 1727, 2008 Regular Session;

Senate Bill 2241, 2012 Regular Session

Senate Bill 2835, 2015 Regular Session​​

A 2% tax is imposed on the gross proceeds derived from room rentals on all hotels or motels and on the gross proceeds of the sales of restaurants or the sales of prepared food at a convenience store in Baldwyn. This levy is in addition to all other taxes imposed. Repeal date July 1, 2018.​

"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing 6 or more rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.​

"Restaurant" or "convenience store" means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The terms "restaurant" and "convenience store" do not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.​

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Batesville Tourism and Economic Development Tax

House Bill 534, 1992 Regular Session;

House Bill 1837, 1997 Regular Session

A 3% tax is imposed on the gross income of restaurants, hotels and motels located in Batesville. This levy is in addition to all other taxes imposed. Effective January 1, 1994. Repeal date July 1, 2017.

“Hotel” and “Motel” means a place of lodging with more than 6 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. “Restaurant” means all places where prepared food is served for consumption, at which location the primary source of income (50% 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.​

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Bay Springs Hotel and Motel Tax

House Bill 1972, Laws of 1996

A 3% tax is imposed on the gross proceeds (excluding charges for telephone, food, laundry and similar services) derived from hotel and motel room rentals in Bay Springs. This levy is in addition to all other taxes imposed. Effective October 1, 1998. No repeal date.

“Hotel” or “motel” means any establishment engaged in the business of furnishing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment, consists of 5 or more guest rooms and does not include any hospital, convalescent or nursing home, or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.​​

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Brandon Tourism, Parks and Recreation Tax

House Bill 1427, 2011 Regular Session\

Effective Sept. 1, 2013​

A 2% tax is imposed on the gross proceeds of sales of restaurants and bars derived from the retail sales of prepared food and beverages in the City of Brandon. This levy is in addition to all other taxes imposed.  Repeal date July 1, 2017.

“Restaurant” means all places within the corporate limits of the city where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any: school; hospital; convalescent or nursing home; restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families; or convenience store or service station where the sale of prepared food constitutes less than fifty percent (50%) of the gross sales.

“Bar” means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises​.​

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