House Bill 1777, 2025 Regular Session
A 2% tax is imposed on the gross proceeds of room rentals of hotels and motels and a 1% tax is imposed on the gross proceeds of restaurants in the City of Ridgeland. This levy is in addition to all other taxes imposed. Effective August 1, 2025. No repeal date.
"Hotel" or "motel" means and includes a place of lodging that at any one (1) time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms shall not include a place of lodging with ten (10) or fewer rental units.
“Restaurant” means and includes all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds one hundred thousand dollars ($100,000.00). For the purposes of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated, or controlled by the same person or corporation shall be aggregated.
“Prepared food” means food prepared on the premises of a restaurant.