A 1% tax is imposed on the gross proceeds of restaurant sales, sales of food and beverages in hotels and motels, including but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. A 3% tax on the gross proceeds of hotels and motels, and a 3% tax of the gross proceeds of sales at the convention center by caterers. This levy is in addition to all other taxes now imposed. Effective October 1, 1995. Levy remains in effect until the debt has been paid.

A tax of $.75 per day for each occupied hotel or motel rooms in Jackson. Hotels or motels with 10 or less rental units are excluded. This levy is in addition to all other taxes imposed.

A 1% tax is imposed on every person making sales of tangible personal property or services within the municipality. The tax is levied on the gross proceeds of sales or gross income of the business derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq. This tax has numerous exemptions, please consult the following notices:
Notice pertaining to sales made from March 1, 2014 to April 23, 2014
Notice pertaining to sales made on or after April 23, 2014 ​

​A 2% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rentals of hotels and motels on businesses located in Jackson County, Mississippi. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective October 1, 2015. Repeal date July 1, 2026.

A 2% tax is imposed on the gross income derived from the rental of hotel and motel rooms located in Kosciusko. This levy is in addition to all other taxes now imposed. Effective July 1, 1989. No repeal date.

A 2 ½% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rental of all hotels and motels in Lauderdale County. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective June 1, 1997. Repeal date October 1, 2029.

A 2% tax is imposed on the gross proceeds derived from hotel and motel overnight room rentals and retail sales of certain restaurants and on the gross income derived from certain sales of alcoholic beverages in Laurel. This levy is in addition to all other taxes imposed. Effective September 1, 1998. No repeal date.

“Hotel” or “motel” means a place of lodging in the city 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 derived from sales of prepared food and beverages at restaurants within the corporate limits of the City of Lexington. This levy is in addition to all other taxes imposed. Effective November 1, 2019. Repeal date July 1, 2027.

​See Mississippi Coast Coliseum and Convention Center Tax & Mississippi Gulf Coast Regional Convention and Visitors Bureau Tax

A 2% tax is imposed on the gross proceeds derived from hotel and motel overnight room rentals in Louisville. This levy is in addition to all other taxes imposed. Effective September 1, 1998. Repeal date July 1, 2029.