A 3% tax is imposed on the gross proceeds of sales from room rental of all motels and hotels doing business in Natchez. Effective May 1, 1973. A 1 ½% tax is imposed on the gross proceeds of restaurants and on-premises alcoholic beverage Control permittees, excluding those held by private clubs, organizations or associations in Natchez when the gross income of such businesses exceeds $100,000 annually. Effective May 1, 1978. These tax levies are in addition to all other taxes imposed. No repeal date.

“Hotel” or “motel” means a place of lodging including bed and breakfast operations which accommodate transient guests on a daily basis and are known to the trade as such.

Note: Rates were increased effective July 1, 1989. Prior to April 16, 1998, tax was levied on businesses located within Adam County.