Town of Como

Town of Como Tourism Parks and Recreation Tax

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House Bill 1586, as passed by the 2014 Regular Session of the Mississippi Legislature, authorizes a special tax to be levied on the gross proceeds from room rentals for each hotel and motel, and on the sale of prepared food, on businesses located in the corporate limits of the Town of Como, Mississippi as of June 1, 2015. Find out more​.


Article Date:   6/1/2015    |   Expiration Date:   6/1/2020


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Children’s Promise Act - House Bill 1729 | 7/27/2020
2020 Second Amendment Holiday | 7/21/2020
The 2020 Second Amendment Holiday will take place between 12:01 A.M. Friday, August 28, 2020 and 12:00 Midnight Sunday, August 30, 2020. Please see the following link for additional information:

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Mississippi Second Amendment Weekend Guidance | 7/21/2020
The 2020 Mississippi Second Amendment Weekend holiday takes place between Friday, August 28, 2020 and Sunday, August 30, 2020.

Annual Second Amendment Sales Tax Holiday Guide | 7/21/2020
A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services. ​​ ​​​

Notice to Marketplace Facilitators | 7/13/2020

House Bill 379 of the 2020 Regular Session creates the Mississippi Marketplace Facilitator Act of 2020. This act defines a marketplace facilitator as any person who facilitates a retail sales by a seller by:

(i)           listing or advertising for sale by the retailer in any forum, tangible personal property, services or digital goods that are subject to tax under Mississippi sales tax law; and

(ii)          either directly or indirectly through agreements or arrangements with third parties collecting payment from the customer and transmitting that payment to the retailer regardless of whether the marketplace provider receives compensation or other consideration in exchange for its service.

 

House Bill 379 additionally provides that sales facilitated by third party food delivery services that deliver food from an unrelated restaurant to a customer are not considered retail sales. These third party food delivery services should pay sales tax to the restaurant on the cost of the food purchased from the restaurant and not charge the customer sales tax on the delivery. For additional information, please see the following link:​


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