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.

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

​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.

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.

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.

​A 1% tax on the gross proceeds of sales of hotels and motels in the City of Clinton. This tax is in addition to all other taxes imposed. Effective March 1, 2019. Repeal date July 1, 2027.

A 2% tax is imposed on the gross proceeds (excluding charges for telephone, laundry and similar service charges) of hotels and motels from room rentals in Coahoma 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. Additionally, a 1% tax is imposed on the gross receipts of restaurants and bars from retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective May 1, 1993. No repeal date. 

​A 3% tax is imposed on the gross proceeds of hotels and motels and restaurants in Columbia. This levy is in addition to all other taxes imposed. Effective July 1, 2019. Repeal date July 1, 2028.

“Hotel” and “motel” means any establishment engaged in providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests.

“Restaurant” means any place where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not.

A 2% tax is imposed on the gross receipts of restaurants in Lowndes County that have annual sales in excess of $325,000 derived from the retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective August 1, 1986. Repeal date July 1, 2018. 

“Restaurant” means any place where food is sold whether for consumption upon the premises or not and which has annual sales in excess of $325,000.

“Prepared Food” means food prepared on the premises of a restaurant.

A 2 % tax is imposed on the gross proceeds from room rentals of all hotels or motels in Lowndes County. This levy is in addition to all other taxes imposed. Effective August 1, 1983. No repeal date. 

“Hotel” and “motel” means a place of lodging with more than 10 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.