Moss Point Tourism Tax
A 3% tax is imposed on the gross proceeds from room rentals of hotels and motels in Moss Point. This levy is in addition to all other taxes imposed. Effective September 1, 1995. No repeal date.
Moss Point, City of
See also Jackson County Hotel and Motel Tax
Natchez Convention and Tourism Tax
A 3% tax is imposed on the gross proceeds of sales from room rental of all motels and hotels doing business in Natchez. Effective May 1, 1973. A 1 ½% tax is imposed on the gross proceeds of restaurants and on-premises alcoholic beverage Control permittees, excluding those held by private clubs, organizations or associations in Natchez when the gross income of such businesses exceeds $100,000 annually. Effective May 1, 1978. These tax levies are in addition to all other taxes imposed. No repeal date.
Natchez Occupancy Tax
A tax of $2 per day for each occupied hotel or motel rooms in Natchez. This levy is in addition to all other taxes imposed. Effective August 1, 2008.
New Albany Tourism Tax
A 2% tax is imposed on the gross proceeds of sales from hotels, motels, restaurants, and such other establishments where prepared food is sold located in New Albany. This levy is in addition to all other taxes imposed. Effective September 1, 1997. No repeal date.
Newton Occupancy Tax
A tax of $1.00 per day is imposed on each hotel or motel providing overnight room rentals in Newton. Hotel or motel includes any establishment engaged in furnishing or providing rooms for sleeping purposes. This levy is in addition to all other taxes imposed
North Carrollton Recreation, Tourism, Parks and Economic Development Tax
A 2% tax is imposed on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the City of North Carrollton. This special levy is in addition to all other taxes now imposed. Effective January 1, 2020. Repeal date July 1, 2027.
Ocean Springs Tourism and Economic Development Tax
A 2 % tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages, and similar charges) of room rentals of hotels, motels, and bed and breakfasts in Ocean Springs. Additionally, this tax is not levied upon gross proceeds derived 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 December 1, 1998. No repeal date.
Ocean Springs Food and Beverage Tax
A 2% tax imposed on the gross proceeds of sales of prepared food and beverages of every restaurant or bar or both located in the city of Ocean Springs. This levy is in addition to all other taxes imposed. Effective February 1, 2008.
Columbus-Lowndes Community Development Tax
A 2% tax on the gross proceeds of sales of restaurants from the sale of beer, alcoholic beverages and prepared foods in the City of Columbus. Effective April 1, 2019. Repeal date July 1, 2033.
"Restaurant" means any place located within the municipal boundaries of the city where prepared food is sold whether for consumption upon the premises or not and which has annual sales in excess of One Hundred Thousand Dollars ($100,000.00).
"Prepared food" means food prepared on the premises of a restaurant.