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 The effective date is January 1, 2009 and is repealed effective October 1, 2030.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 3% tax is imposed on the gross proceeds of sales derived from room rentals of hotels and motels. This levy is in addition to all other taxes imposed. Effective October 15, 1999. No repeal date.
A 2% tax is imposed on the gross proceeds of sales of restaurants in the West Pearl Restaurant District. This levy is in addition to all other taxes imposed. Effective November 1, 2005. No repeal date.
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 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 every person making sales of tangible personal property or services within the municipality. The tax is levied on the gross proceeds of sales or gross income of the business derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq. This tax has numerous exemptions, please consult the following notices:
Notice pertaining to sales made from March 1, 2014 to April 23, 2014
Notice pertaining to sales made on or after April 23, 2014
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 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.
See Mississippi Coast Coliseum and Convention Center Tax & Mississippi Gulf Coast Regional Convention and Visitors Bureau Tax