​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 Carrollton. This special levy is in addition to all other taxes now imposed. Effective January 1, 2020. Repeal date July 1, 2027.

​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 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.

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.

A $1 tax upon every person, firm or corporation operating a hotel or motel in the Town of Como for each occupied room in such hotel or motel per night. A tax upon every person, firm or corporation operating a restaurant in the Town of Como, at a rate not to exceed two percent (2%) of the gross proceeds from the sale of food and beverages in restaurants. Repeal date July 1, 2013.

A tax of $1.00 per night is imposed for each occupied room from each hotel or motel located within the Town of Como.
A 2% tax is imposed on the gross proceeds from the sale of prepared food by businesses located within the Town of Como. This levy is in addition to all other taxes imposed. Effective June 1, 2015. Repeal date July 1, 2029.

A 2% tax is imposed on the gross revenue derived from occupancy of inns, bed and breakfast establishments, hotels, motels located in Corinth, and on the gross revenue derived from the sale of prepared food and beverages by restaurants in Corinth. When 50% or more of the gross revenue of a restaurant derives from the sale of prepared food, the tax is assessed upon the gross revenue derived from the sale of all foods and beverages served by such restaurant.