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Oxford Tourism and Stadium Construction Tax

A 2% tax is imposed on the gross receipts of restaurants in Oxford derived from retail sales of prepared food, beer and alcoholic beverages and on the gross proceeds of sales of other businesses derived from retail sales of beer and alcoholic beverages, excluding sales of alcoholic beverages upon premises holding a package retailer’s permit. This levy is in addition to all other taxes now imposed. Effective August 1, 1987. No repeal date.

Tupelo Water Procurement Facility Tax

A .25% tax is imposed on all retail sales and services in Tupelo which are subject to the general rate of state sales tax. This levy is in addition to all other taxes now imposed. Effective February 1, 1989, and shall stand repealed upon certification to the Department of Revenue by the trustee of the special fund that certain criteria have been met as required, and the tax shall stand repealed effective on the first day of the month immediately following such certification.

Vicksburg Convention Tourism Promotion Tax

A 2% tax is imposed on the gross proceeds of room rentals of hotels and motels operating in Vicksburg. This levy is in addition to all other taxes imposed. Effective December 1, 1996. Repealed on September 30, 2017.

“Hotel” or “motel” means a place of lodging that at any one time will accommodate 6 or more transient guests (guests who are accommodated for less than 7 days) and are known to the trade as such.