Senate Bill 3268, 2009 Regular Session;
Senate Bill 2839, 2011 Regular Session;
House Bill 787, 2014 Regular Session
A 1% tax is imposed on every person making sales of tangible personal property or services within the municipality. The tax is levied on the gross proceeds of sales or gross income of the business derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq. This tax has numerous exemptions, please consult the following notices:
Notice pertaining to sales made from March 1, 2014 to April 23, 2014
Notice pertaining to sales made on or after April 23, 2014
This special levy is in addition to all other taxes now imposed. Effective March 1, 2014. Repeal date July 1, 2035.
“Hotel” and “motel” means and includes a place of lodging that at any one 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 less rental units.