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 The effective date is November 1, 2009 and is repealed July 1, 2021.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 1% tax is imposed on the gross proceeds (including but not limited to sales of beer and alcoholic beverages) of sales or gross income of certain restaurants, hotels and motels. The levy does not apply to restaurants not selling alcoholic beverages under an on-premises ABC permit and whose gross income is less than $100,000 per calendar year. All persons operating a restaurant, cafe, cafeteria, delicatessen, lunch stand, drive-in or other establishment selling prepared foods and who holds an on-premises liquor permit is subject to the special tax.
A 1% tax is imposed on the gross proceeds of sales or gross income of hotels, motels, restaurants, and establishments holding an “on-premises” permit for the consumption of alcohol liquors located in Washington County. Restaurants that have gross proceeds of sales or gross income of less than $100,000 per calendar year are excluded from this levy. This levy is in addition to all other taxes imposed. Effective August 1, 1991. Repeal date July 1, 2029.
A 2% tax is imposed on the gross revenue (exclusive of charges for food, telephone, laundry, beverages and similar charges) derived from the rental of hotel and motel in Hattiesburg. This levy is in addition to all other taxes now imposed. Effective November 1, 1990. Repeal date July 1, 2026.
“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels or motels with 10 or less overnight rental units.
A 2% tax is imposed on the gross proceeds of sales of persons operating restaurants, alcoholic beverage package retailers, and establishments holding an on-premise permit for the consumption of alcohol liquors in Hattiesburg. This levy is in addition to all other taxes now imposed. Effective November 1, 1991. No repeal date.
A special tax of two dollars ($2.00) per room rental upon each overnight room rental from every person, firm or corporation operating a hotel or motel in the City of Horn Lake, Mississippi. The tax levy excludes charges for food, telephone, laundry, beverages and similar charges. It also excludes room rentals for day meetings where the room does not serve as overnight sleeping accommodations. Repealed July 1, 2017. Reinstated effective May 1, 2018. Extended repeal date July 1, 2026.
A tax of 1 ½% is imposed per room rental on each overnight room rental in hotels or motels in Horn Lake. The tax shall not be levied upon or collected on room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes now imposed. Repeal date July 1, 2011.
A 2 % tax is imposed on the gross proceeds of sales of restaurants and on the gross proceeds from room rentals of hotels and motels in the City of Houston. This levy is in addition to all other taxes now imposed. Effective September 1, 2016. Repeal date December 31, 2028.
A 2 % tax is imposed on the gross proceeds of sales of hotels and motels and on the gross proceeds of restaurants derived sales of prepared food, beer and any other alcoholic beverages. This levy is in addition to all other taxes now imposed. Effective July 1, 2003. Repeal date July 1, 2029.
“Hotel” or “motel” means any establishment with 10 or more guest rooms and engaged in the business of furnishing of providing rooms intended or designed for lodging or sleeping purposes to transient guests.
A 1% tax is imposed on the gross proceeds of the sales of restaurants, hotels, and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective May 1, 1999 and shall stand repealed from and after July 1, 2026.
“Hotel” or “motel” is a place of lodging that accommodates transient guests on a daily or weekly basis and that is known to the trade as such. Such term does not include a place of lodging with ten or less rental units.