House Bill 1755, 2022 Regular Session
A 2% tax is imposed on the sales of prepared food and beverages at restaurants in Moss Point. This levy is in addition to all other taxes imposed. Effective December 1, 2022. Repeal date July 1, 2026.
"Restaurant" means all places, including hotel and motel dining rooms, cafeterias, cafes, lunch stands, grocery and convenience stands where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. The term 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, or their families.