A 1% tax is imposed on the gross proceeds of hotels, motels, and restaurant. This levy is in addition to all other taxes imposed. Effective November 1, 2012. Repeal date July 1, 2028.

A two percent (2%) tax on the gross proceeds of sales of prepared food and beverages at restaurants within the corporate limits of the City of Clinton. Effective September 1, 2022. Repeal date July 1, 2030.

A 1% tax is imposed on the gross proceeds of restaurants within the City of Lucedale. This tax is in addition to all other taxes imposed. Effective November 1, 2024. Repeal date July 1, 2027.

"Prepared food" means food prepared or beverages prepared by a restaurant in the City of Lucedale that is ready to be consumed without any further food preparation, alteration or repackaging on site; and prepared, provided, sold, or served by a restaurant using any cooking, packaging, or food preparation technique. Prepared food may be eaten either on or off a restaurant's premises.

A 2% tax is imposed on the gross proceeds of sales of restaurants and of prepared food at convenience stores located in the corporate limits of the Town of Oakland.  This levy is in addition to all other taxes imposed.  Effective date July 1, 2022.  Repeal date July 1, 2030.

A 2% tax is imposed on the gross proceeds of sales of prepared foods and beverages at all restaurants located in the corporate limits of the City of Mize.  This levy is in addition to all other taxes imposed.  Effective date October 1, 2021.  Repeal date July 1, 2029.

A 3% tax is imposed on hotels and motels and the gross proceeds of sales of prepared foods and beverages at restaurants and bars located in the corporate limits of the City of Petal.  This levy is in addition to all other taxes imposed.  Effective date October 1, 2021.  Repeal date July 1, 2029.

​A 2% tax is imposed on the gross proceeds of restaurants derived from the sale of prepared food and beverages on businesses located in the corporate limits of Winona, Mississippi. This levy is in addition to all other taxes imposed. Effective Octo​ber 1, 2016. Repeal date July 1, 2028.

A 2% tax upon the gross sales of hotels, motels, and Airbnbs derived from room rentals and upon the gross proceeds of sales of restaurants within the corporate limits of the City of Eupora. This levy is in addition to all other taxes imposed. Effective October 1, 2023. Repeal date September 30, 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 and motels operating within Rankin County. The levy does not include the gross proceeds for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective April 1, 1995. No repeal date. 

A 1% tax is imposed on the gross proceeds of sales of restaurants in Southaven. This levy is in addition to all other taxes imposed. Effective December 1, 2011. Repealed July 1, 2017. Reinstated effective May 1, 2018. Extended repeal date July 1, 2030.