Senate Bill 3143, 2023 Regular Session
A 1% tax is imposed on the gross proceeds of restaurants within the City of Lucedale. This tax is in addition to all other taxes imposed. Effective November 1, 2024. Repeal date July 1, 2027.
"Prepared food" means food prepared or beverages prepared by a restaurant in the City of Lucedale that is ready to be consumed without any further food preparation, alteration or repackaging on site; and prepared, provided, sold, or served by a restaurant using any cooking, packaging, or food preparation technique. Prepared food may be eaten either on or off a restaurant's premises.
"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. Such places include food trucks, lunch stands, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, caterers, concession stands, convenience stores, grocery stores, dine-in restaurants and other similar businesses. The term "restaurant" does not include any school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors, and their families, nor does it include any restaurant with an annual gross revenue of less than twenty-five thousand dollars ($25,000.00).