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 The effective date is November 1, 2009 and is repealed July 1, 2021.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 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% on the gross proceeds of sales of restaurants and businesses from the sale of prepared foods in the Town of Vaiden. Effective January 1, 2019. Repeal date July 1, 2022.

A 1% tax is imposed on the gross proceeds (including but not limited to sales of beer and alcoholic beverages) of sales or gross income of certain restaurants, hotels and motels. The levy does not apply to restaurants not selling alcoholic beverages under an on-premises ABC permit and whose gross income is less than $100,000 per calendar year. All persons operating a restaurant, cafe, cafeteria, delicatessen, lunch stand, drive-in or other establishment selling prepared foods and who holds an on-premises liquor permit is subject to the special tax.

A 1% tax is imposed on the gross proceeds of sales or gross income of hotels, motels, restaurants, and establishments holding an “on-premises” permit for the consumption of alcohol liquors located in Washington County. Restaurants that have gross proceeds of sales or gross income of less than $100,000 per calendar year are excluded from this levy. This levy is in addition to all other taxes imposed. Effective August 1, 1991. Repeal date July 1, 2029.

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 The effective date is January 1, 2009 and is repealed effective October 1, 2030.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 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 .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 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.

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 Tishomingo County. The levy does not apply to gross proceeds from non-taxable rooms, room rentals for day meetings where the room does not serve as overnight sleeping accommodations, or room rentals to residential guests of a hotel or motel. This levy is in addition to all other taxes imposed. Effective July 1, 1993. No repeal date.