Chapter 952, Laws of 1991
A 2% tax is imposed on the gross proceeds of sales of persons operating restaurants, alcoholic beverage package retailers, and establishments holding an on-premise permit for the consumption of alcohol liquors in Hattiesburg. This levy is in addition to all other taxes now imposed. Effective November 1, 1991. No repeal date.
”Restaurant” means all places where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not. “Restaurant” does not include any school, hospital, 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 and their families, or any restaurant having annual gross sale of less than $100,000.