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.
A 1% tax is imposed on the gross proceeds of room rentals of hotels and motels and on the gross proceeds of sales of restaurants. This levy is in addition to all other taxes now imposed. Effective November 1, 1999. No repeal date.
A 3% tax on the gross proceeds (excluding charges for telephone, laundry and similar services) of sales derived from room rentals of hotels and motels. The tax is not due from room rentals for day meetings where the room does not serve as overnight sleeping accommodations, or room rentals to residential guests of the hotel or motel. Effective August 1, 2005. Repeal date July 1, 2027.
A 2% tax is imposed on the gross proceeds of restaurants from the sale of prepared foods and beverages in the City of Meridian. This levy is in addition to all other taxes imposed. Effective November 1, 2016. The tax shall stand repealed on the first day of the month immediately succeeding the date the payment of the principal of, redemption premium, if any, and interest on the bonds issued under House Bill 1770, 2005 Regular Session have been paid in full.
A 2% tax is imposed on the gross proceeds from room rental of all hotels or motels in Harrison County. This levy is in addition to all other taxes imposed. Effective January 1, 2005. The tax shall stand repealed on the first day of the month immediately succeeding the date the payment of the principle of, redemption premium, if any, and interest on the bonds issued pursuant to Sections 1 through 12 of House Bill 1823, 2004 Regular Session have been paid in full.
A 3% tax is imposed on the gross proceeds from room rental of all hotels or motels in Harrison County. This levy is in addition to all other taxes imposed. Effective October 1, 1980. No repeal date.