A 3% tax on the gross proceeds from room rentals of hotels and motels. Effective October 1, 2018. Repeal date July 1, 2026.
For purposes of this levy, the terms “hotel" or "motel" means and includes a place of lodging that at any one time will accommodate transient guests on a daily, weekly or monthly basis and that is known to the trade as such, and which is located within the city limits of the city.
A 1% tax is imposed on the gross proceeds of sales of restaurants, hotels and motels, including, but not limited to sales of alcoholic beverages to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective October 1, 1997. No repeal date.
“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.
A 3% tax is imposed on the gross proceeds of hotels and motels and on the sales of prepared food and beverages from the operation of a restaurant or bar or both within the City of Sardis. The effective date is November 1, 2009 and is repealed July 1, 2021. Reinstated July 1, 2022. Repeal date July 1, 2026.
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.
A tax of 3% is imposed on the gross proceeds (excluding charges for food, beverage, telephone, laundry and other similar charges) of hotels and motels from room rentals, and the gross proceeds of restaurants and bars derived from the retail sales of prepared food or alcoholic beverages including beer and light wine. The levy excludes the gross proceeds of non-taxable rooms, complimentary rooms, or room rentals for day meetings that do not serve as overnight sleeping accommodations and excludes the gross proceeds from complimentary sales of foods or beverages.
A 2% tax is imposed on the gross proceeds of the sales of beer, alcoholic beverages, and prepared food by bars and restaurants located in Richland. This levy is in addition to all other taxes imposed. Effective January 1, 1999. This levy will be repealed July 1, 2026.
“Bar” means all places, required by law to possess an on-premises alcoholic beverage Control permit, where beer and/or alcoholic beverages are sold for consumption on the premises.
A tax of 2% is imposed on the gross proceeds of sales from room rentals of motels and hotels and upon the gross income of restaurants in Tupelo. This levy is in addition to all other taxes imposed. Effective date for hotels is June 1, 1986, and the effective date for restaurants June 1, 1990. No repeal date.
A 1% tax is imposed on the gross income of hotels and motels in Southaven. This levy is in addition to all other taxes imposed. Effective August 1, 1993. No repeal date.
“Hotel” and “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.
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.
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.