​A 3% tax on the gross proceeds from room rentals of hotels and motels. Effective October 1, 2018. Repeal date July 1, 2030.

For purposes of this levy, the terms “hotel" or "motel" means and includes a place of lodging that at any one time will accommodate transient guests on a daily, weekly or monthly basis and that is known to the trade as such, and which is located within the city limits of the city.​

A 2% tax is imposed on the gross proceeds of sales from room rentals of hotels and motels in Starkville. This levy is in addition to all other taxes imposed. Effective June 1, 1986. Repeal date July 1, 2027.

A tax of 3% is imposed on the gross proceeds (excluding charges for food, beverage, telephone, laundry and other similar charges) of hotels and motels from room rentals, and the gross proceeds of restaurants and bars derived from the retail sales of prepared food or alcoholic beverages including beer and light wine. The levy excludes the gross proceeds of non-taxable rooms, complimentary rooms, or room rentals for day meetings that do not serve as overnight sleeping accommodations and excludes the gross proceeds from complimentary sales of foods or beverages.

A 1% tax is imposed on the gross proceeds of sales of restaurants, hotels and motels, including, but not limited to sales of alcoholic beverages to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective October 1, 1997. No repeal date.

“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.

A 2% tax is imposed on the gross proceeds of hotels and motels and on the gross proceeds of sales of food and beverages by restaurants located in Ripley. This levy is in addition to all other taxes imposed. The effective date is January 1, 2009 and is repealed effective October 1, 2030.

A 3% tax is imposed on the gross proceeds of hotels and motels and on the sales of prepared food and beverages from the operation of a restaurant or bar or both within the City of Sardis. The effective date is November 1, 2009 and is repealed July 1, 2021. Reinstated July 1, 2022. Repeal date July 1, 2026.

A .25% tax is imposed on all retail sales and services in Tupelo which are subject to the general rate of state sales tax. This levy is in addition to all other taxes now imposed. Effective February 1, 1989, and shall stand repealed upon certification to the Department of Revenue by the trustee of the special fund that certain criteria have been met as required, and the tax shall stand repealed effective on the first day of the month immediately following such certification.

A 2% tax is imposed on the gross proceeds of room rentals of hotels and motels operating in Vicksburg. This levy is in addition to all other taxes imposed. Effective December 1, 1996. Repealed on September 30, 2017.

“Hotel” or “motel” means a place of lodging that at any one time will accommodate 6 or more transient guests (guests who are accommodated for less than 7 days) and are known to the trade as such.

​A 1% tax is imposed on the gross proceeds of hotels and motels derived from room rentals and upon the gross proceeds of sales of prepared food, alcoholic and nonalcoholic beverages at restaurants in Starkville. This levy is in addition to all other taxes imposed. Effective August 1, 2019. Repeal date July 1, 2029.

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

A 2% tax is imposed on gross proceeds of sales derived from restaurants and from rental of hotel and motel rooms in Stone County.

"Hotels and motels" are places of lodging for transient guests on a daily or weekly basis and include camping areas, motor home parks, recreational vehicle parks, bed and breakfast inns and other transient lodgings.