Special Tax Levy Advisories

The Mississippi Department of Revenue has issued the following Special Tax Levy Notices:

• Baldwyn Tourism Tax - February 21, 2007 - Special tax of 2% of the gross proceeds of room rental of hotels and motels and 2% of the gross proceeds of restaurants and convenience stores derived from the sale of prepared food and beverages within the City of Baldwyn, Mississippi
• Como Tourism Tax - November 23, 2010 - Special tax of 2% of the gross proceeds of the sales of prepared food and beverages from every restaurant or bar in the city. Also, a $1 per night Occupancy tax is levied upon each occupied hotel or motel room in the city.
  
• Florence Economic Development and Recreational Facilities Tax - November 16, 1998 - Special 2% tax levied on certain businesses within the Town of Florence
• Hernando Tourism and Economic Development Tax - July 21, 1999 - Special 1% tax levied on the gross proceeds derived from hotel and motel room rentals, some exclusions apply
  
• Holly Springs Recreation and Public Improvement Promotion Tax - October 14, 1999 - Special 2% tax levied on the gross sales of hotels and motels and the gross proceeds of the sales of restaurants, including the sale of alcohol, located in the City of Holly Springs, Mississippi
  
• Jackson Capital City Convention Center Tax - December 1, 2004 - Special tax to be levied on the gross income of certain businesses within the City of Jackson
  
• Laurel Recreation and Public Improvement Tax - August 7, 1998 - Addresses the increase in special city tax from 1% to 2%
• Magee Recreational Facilities Tax - September 2, 1999 - Special 1% tax levied on the gross proceeds of room rentals of hotels and motels and the gross proceeds of the sales of restaurants located in the City of Magee, Mississippi
  
• McComb Tourism Tax - June 28, 2005 - Special tax levied at 3% of the gross proceeds of sales derived from room rentals of hotels and motels within the City of McComb, Mississippi
  
• Mississippi Coast Coliseum and Convention Center Tax - December 6, 2004 - Special 2% tax levied on the gross income of hotels and motels located in Harrison County, Mississippi
• Natchez Occupancy Tax - July 25, 2008 - Special tax of $2 per day to be levied on hotels and motels located in the City of Natchez, Mississippi
  
• Ocean Springs Food and Beverage Tax - January 9, 2008 - Special 2% tax on the gross proceeds of the sales of prepared food and beverages from any restaurant or bar located in the City of Ocean Springs, Mississippi
  
• Ocean Springs Tourism and Economic Development Tax - October 30, 1998 - Special tax levied at 2% of the gross proceeds of room rentals of hotels, motels and bed and breakfasts within the City of Ocean Springs, Mississippi
  
• Pascagoula Recreation Tax - June 28, 2005 - Special tax levied at 3% of the gross proceeds of sales derived from room rentals of hotels, motels and bed and breakfasts within the City of Pascagoula, Mississippi
  
• Philadelphia Tourism and Economic Development Tax - September 10, 1999 - Special tax levied at 3% of the gross proceeds of sales derived from room rentals of hotels and motels within the City of Philadelphia, Mississippi
  
• Picayune Tourism and Economic Development Tax - August 7, 1998 - Special tax to be levied on certain businesses located within the City of Picayune
  
• Pontotoc Tourism Tax - October 28, 2005 - Special 2% tax levied on the gross sales of room rentals of hotels, motels and restaurants located in the City of Pontotoc, Mississippi
  
• Richland Economic and Community Development Tax - November 16, 1998 - Special 2% tax levied on certain businesses within the City of Richland
• Sardis Tourism Tax - October 6, 2009 - Special 3% tax levied on the gross sales of hotels, motels and restaurants located in the City of Sardis, Mississippi
  
• Tunica County Tourism Tax - June 14, 1999 - Addresses the increase in the special tax to 3% on gross sales of hotels, motels and restaurants located in Tunica County, Mississippi
  
• West Pearl Restaurant District Tax - September 22, 2005 - Special 2% tax on the gross proceeds of the sales of restaurants derived from the sale of prepared food and beverages within the West Pearl Restaurant District
  
• West Point Recreation and Public Improvement Promotion Tax - July 1, 1998 - Special 1% tax levied on the gross proceeds of room rentals of hotels and motels and the gross proceeds of the sales of restaurants located in the City of West Point, Mississippi
• West Point Tourism Parks Recreation Promotion - March 20, 2013 - Special 1% tax levied on the gross proceeds from rentals for each hotel, motel and restaurant located with the City of West Point.
  
• Yazoo County Tourist and Convention Tax - September 17, 1999 - Special 2% tax levied on the gross proceeds of room rentals of hotels and motels and the gross proceeds of the sales of restaurants located in Yazoo County, Mississippi