Senate Bill 3072, 1999 Regular Session
A 2% tax is imposed on gross proceeds of sales derived from restaurants and from rental of hotel and motel rooms in Stone County.
"Hotels and motels" are places of lodging for transient guests on a daily or weekly basis and include camping areas, motor home parks, recreational vehicle parks, bed and breakfast inns and other transient lodgings.
"Restaurant" means any place where food and drink are prepared on the premises and sold for consumption either on or off the premises. This levy is in addition to all other taxes imposed. Effective date is May 1, 2000. No repeal date.