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 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 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 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 hotels, motels, and restaurant. This levy is in addition to all other taxes imposed. Effective November 1, 2012. Repeal date July 1, 2028.

​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 1% tax is imposed on the gross income of restaurants, hotels, and motels. This levy is in addition to all other taxes imposed. Effective December 1, 1996. No repeal date.

“Hotel” or “motel” means a place of lodging within 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 3% additional tax is imposed on the gross proceeds of room rentals from hotels, motels, and short-term rentals within the corporate limits of the City of Laurel. Effective September 1, 2022.  Repeal date July 1, 2036.

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 2% tax is imposed on the gross proceeds of restaurants, hotels and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective March 1, 1993. 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.