House Bill 1462, 2011 Regular Session
Senate Bill 2925, 2014 Regular Session
House Bill 1471, 2018 Regular Session
Senate Bill 2512, 2022 Regular Session
A 1% tax is imposed on the gross proceeds of sales of restaurants in Southaven. This levy is in addition to all other taxes imposed. Effective December 1, 2011. Repealed July 1, 2017. Reinstated effective May 1, 2018. Extended repeal date July 1, 2026.
“Restaurant” means and includes all places where prepared food is sold through the use of facilities to accommodate twenty-five (25) or more persons and includes hotel and motel dining rooms. The term “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 or their families.