​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 levied on the gross proceeds from room rentals of hotels and motels and on the gross proceeds of sales of restaurants in the City of Senatobia. This special levy is in addition to all other taxes now imposed. Effective July 1, 2014. Repeal date July 1, 2029.

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 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 Repealed on September 30, 2017.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 tax of 2% is imposed on the gross proceeds of sales from room rentals of motels and hotels and upon the gross income of restaurants in Tupelo. This levy is in addition to all other taxes imposed. Effective date for hotels is June 1, 1986, and the effective date for restaurants June 1, 1990. No repeal date.

​ A 2% tax is imposed on the gross proceeds of restaurants and gross proceeds of room rentals of hotels and motels in the City of Vicksburg. This levy is in addition to all other taxes imposed. Effective October 1, 2017. Sections 1-4 of this act shall be repealed July 1, 2029.

A 1% tax is imposed on the gross income of hotels and motels in Southaven. This levy is in addition to all other taxes imposed. Effective August 1, 1993. No repeal date. 

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.

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 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.