Senate Bill 3069, 2018 Regular Session
House Bill 1742, 2022 Regular Session
A 1% tax on the gross proceeds of sales of hotels and motels in the City of Hattiesburg and a 1% tax on the gross proceeds of sales of restaurants and bars from the sale of prepared food in the City. Effective June 1, 2019. Repeal date July 1, 2027.
For purposes of this levy, the terms “hotel" or "motel" means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels and motels with ten (10) or less overnight rental units.
For purposes of this levy, the term “restaurant” means all places where prepared food and 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 providing food for students, patients, visitors and their families, or any restaurant having annual gross sales of less than One Hundred Thousand Dollars ($100,000.00).