Chapter 950, Laws of 1994;
House Bill 1833, 2004 Regular Session
House Bill 1664, 2015 Regular Session
Senate Bill 3012, 2018 Regular Session
House Bill 1547, 2022 Regular Session
A 2% tax is imposed on the gross proceeds of sales of restaurants in Starkville. This levy is in addition to all other taxes imposed. Effective December 1, 1994. Repeal date June 30, 2026.
“Gross income” means the total revenue generated by a restaurant from the sale of prepared or pre-packaged food, alcohol and non-alcoholic beverages.
“Restaurant” means all places where prepared food and beverages are sold for consumption either upon or off the premises and include catering activities for prepared food sold in Starkville. “Restaurant” does not include any school, hospital, convalescence or nursing home or any restaurant-like facility operated by or in connection with providing food for students, teachers, patients, visitors and their families.