Senate Bill 3206, 2007 Regular Session
A 2% tax imposed on the gross proceeds of sales of prepared food and beverages of every restaurant or bar or both located in the city of Ocean Springs. This levy is in addition to all other taxes imposed. Effective February 1, 2008. The tax shall be discontinued by the governing authorities on the first day of the month immediately succeeding the date any indebtedness, including interest, incurred by the municipality for the projects or purposes for which the governing authorities levied the tax is retired, or in the event the municipality incurs no indebtedness, the first day of the month after all obligations for such projects or purposes have been paid.
"Restaurant" means all places within the corporate limits of the city 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; convalescent or nursing home; restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families; or convenience store or service station where the sale of prepared food constitutes less than fifty percent (50%) of the gross sales. "Bar" means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises.