Senate Bill 2926, 2015 Regular Session;
House Bill 1997, 2025 Regular Session
A 2% tax is imposed on the gross proceeds of restaurants and gross proceeds of room rentals of hotels and motels in the City of Vicksburg. This levy is in addition to all other taxes imposed. Effective October 1, 2017. Sections 1-4 of this act shall be repealed July 1, 2029.
"Restaurant" means all places 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, 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 and does not include nonprofit veteran organizations, including, but not limited to, local Veterans of Foreign Wars (VFW's), American Legions, Tyner-Ford American Legion Post #3, American Legion Post 3 and Army Navy Clubs.
"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes for transient guests, which establishment consists of six (6) or more guest rooms. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home, sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.