​See also Jackson County Hotel and Motel Tax

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 income derived from the rental of hotel and motel rooms located in Kosciusko. This levy is in addition to all other taxes now imposed. Effective July 1, 1989. No repeal date.

A 2 ½% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rental of all hotels and motels in Lauderdale County. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective June 1, 1997. Repeal date October 1, 2029.

A 2% tax is imposed on the gross proceeds derived from hotel and motel overnight room rentals and retail sales of certain restaurants and on the gross income derived from certain sales of alcoholic beverages in Laurel. This levy is in addition to all other taxes imposed. Effective September 1, 1998. No repeal date.

“Hotel” or “motel” means a place of lodging in 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 2% tax is imposed on the gross proceeds derived from sales of prepared food and beverages at restaurants within the corporate limits of the City of Lexington. This levy is in addition to all other taxes imposed. Effective November 1, 2019. Repeal date July 1, 2027.

​See Mississippi Coast Coliseum and Convention Center Tax & Mississippi Gulf Coast Regional Convention and Visitors Bureau Tax

A 1% tax is imposed on the gross proceeds of room rentals of hotels and motels and on the gross proceeds of sales of restaurants. This levy is in addition to all other taxes now imposed. Effective November 1, 1999. No repeal date.

​​A 2% tax is imposed on the gross proceeds (excluding charges for food, telephone, laundry, beverages and similar charges) from room rentals of hotels and motels on businesses located in Jackson County, Mississippi. The levy does not apply to gross proceeds from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. This levy is in addition to all other taxes imposed. Effective October 1, 2015. Repeal date July 1, 2030.

A 1% tax is imposed on the gross proceeds of the sales 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 May 1, 1999 and shall stand repealed from and after July 1, 2030.

“Hotel” or “motel” is a place of lodging that accommodates transient guests on a daily or weekly basis and that is known to the trade as such. Such term does not include a place of lodging with ten or less rental units.