Senate Bill 2152, 2023 Regular Session
A 2% tax on the sales of prepared food and beverages at restaurants within the corporate limits of the City of Byram. This special levy is in addition to all other taxes now imposed. Effective September 1, 2023. Repeal date July 1, 2033.
"Prepared food" means food prepared on the premises of a restaurant.
"Restaurant" means all places where prepared food and beverages, including beer and alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school, hospital, medical clinic, 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.