Chapter 893, Laws of 1973;
Chapter 849, Laws of 1974;
Chapter 420, Laws of 1975;
Chapter 941, Laws of 1978;
Chapter 843, Laws of 1989;
Chapter 882, Laws of 1990;
Chapter 888, Laws of 1992;
Chapter 994, Laws of 1998;
Chapter 962, Laws of 1999;
Chapter 954, Laws of 2008
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.