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 room rentals and on the sales of restaurants where prepared food and drink is sold in Pontotoc. This levy is in addition to all other taxes imposed. Repeal date July 1, 2028. 

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 Repealed July 1, 2017.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.

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 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 2% tax is imposed on the gross proceeds of sales of restaurants in Starkville. This levy is in addition to all other taxes imposed. Effective December 1, 1994. Repeal date June 30, 2030.

“Gross income” means the total revenue generated by a restaurant from the sale of prepared or pre-packaged food, alcohol and non-alcoholic beverages.

​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 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 .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.