A 2% tax is imposed on the gross proceeds derived from room rentals of hotels and motels located in Washington County. This levy is in addition to all other taxes imposed. Effective March 1, 2012. Repeal date July 1, 2022. Reenacted date April 17, 2023. Repeal date July 1, 2027.
A 2% tax is imposed on the gross proceeds of sales of prepared foods and beverages at all restaurants located in the corporate limits of the City of Mize. This levy is in addition to all other taxes imposed. Effective date October 1, 2021. Repeal date July 1, 2029.
A 3% tax is imposed on the gross proceeds of room rentals of hotels and motels, and the gross proceeds of sales of restaurants within the City of Walnut. This tax is in addition to all other taxes imposed. Effective February 1, 2025. Repeal date July 1, 2034.
"Hotel" or "motel" means any establishment within the town engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests.
"Prepared food" means food prepared on the premises of a restaurant.
A 3% tax is imposed on the gross sales of hotels and motels derived from room rentals within the City of Lucedale. This tax is in addition to all other taxes imposed. Effective November 1, 2024. Repeal date July 1, 2028.
A 1% tax is imposed on the gross proceeds of restaurants within the City of Lucedale. This tax is in addition to all other taxes imposed. Effective November 1, 2024. Repeal date July 1, 2027.
"Prepared food" means food prepared or beverages prepared by a restaurant in the City of Lucedale that is ready to be consumed without any further food preparation, alteration or repackaging on site; and prepared, provided, sold, or served by a restaurant using any cooking, packaging, or food preparation technique. Prepared food may be eaten either on or off a restaurant's premises.
A 2% tax upon the gross sales of hotels, motels, and Airbnbs derived from room rentals and upon the gross proceeds of sales of restaurants within the corporate limits of the City of Eupora. This levy is in addition to all other taxes imposed. Effective October 1, 2023. Repeal date September 30, 2027.
A 2% tax on the sales of prepared food and beverages at restaurants within the corporate limits of the City of Byram. This special levy is in addition to all other taxes now imposed. Effective September 1, 2023. Repeal date July 1, 2033.
"Prepared food" means food prepared on the premises of a restaurant.
A 3% tax on the sales of prepared food and beverages at restaurants within the corporate limits of the City of Fulton. This special levy is in addition to all other taxes now imposed. Effective August 1, 2023. Repeal date July 1, 2026.
A 2% tax is imposed on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the Town of Raleigh. Effective December 1, 2022. Repeal date July 1, 2026.
A 2% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) of room rentals of hotels and motels operating within Rankin County. The levy does not include the gross proceeds for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective April 1, 1995. No repeal date.