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 Coahoma 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. Additionally, a 1% tax is imposed on the gross receipts of restaurants and bars from retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective May 1, 1993. No repeal date. 

​A 3% tax is imposed on the gross proceeds of hotels and motels and restaurants in Columbia. This levy is in addition to all other taxes imposed. Effective July 1, 2019. Repeal date July 1, 2028.

“Hotel” and “motel” means any establishment engaged in providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests.

“Restaurant” means any place where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not.

A 2% tax is imposed on the gross receipts of restaurants in Lowndes County that have annual sales in excess of $325,000 derived from the retail sales of prepared food, beer and alcoholic beverages. This levy is in addition to all other taxes imposed. Effective August 1, 1986. Repeal date July 1, 2018. 

“Restaurant” means any place where food is sold whether for consumption upon the premises or not and which has annual sales in excess of $325,000.

“Prepared Food” means food prepared on the premises of a restaurant.

​A 2% tax on the gross proceeds of sales of restaurants from the sale of beer, alcoholic beverages and prepared foods in the City of Columbus. Effective April 1, 2019. Repeal date July 1, 2033.

"Restaurant" means any place located within the municipal boundaries of the city where prepared food is sold whether for consumption upon the premises or not and which has annual sales in excess of One Hundred Thousand Dollars ($100,000.00). ​

"Prepared food" means food prepared on the premises of a restaurant.

A 2 % tax is imposed on the gross proceeds from room rentals of all hotels or motels in the City of Columbus and the unincorporated area of Lowndes County. This levy is in addition to all other taxes imposed. Effective August 1, 1983. No repeal date.

A $1 tax upon every person, firm or corporation operating a hotel or motel in the Town of Como for each occupied room in such hotel or motel per night. A tax upon every person, firm or corporation operating a restaurant in the Town of Como, at a rate not to exceed two percent (2%) of the gross proceeds from the sale of food and beverages in restaurants. Repeal date July 1, 2013.

A tax of $1.00 per night is imposed for each occupied room from each hotel or motel located within the Town of Como.
A 2% tax is imposed on the gross proceeds from the sale of prepared food by businesses located within the Town of Como. This levy is in addition to all other taxes imposed. Effective June 1, 2015. Repeal date July 1, 2029.

A 2% tax is imposed on the gross revenue derived from occupancy of inns, bed and breakfast establishments, hotels, motels located in Corinth, and on the gross revenue derived from the sale of prepared food and beverages by restaurants in Corinth. When 50% or more of the gross revenue of a restaurant derives from the sale of prepared food, the tax is assessed upon the gross revenue derived from the sale of all foods and beverages served by such restaurant.

A 2% tax is imposed on the gross proceeds (including but not limited to sales of beer and alcoholic beverages) of restaurants, hotels and motels. This tax does not apply to restaurants not selling alcoholic beverages and whose gross sales or gross income is less than $100,000 per year based on the preceding calendar year. In determining gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same persons or corporations shall be aggregated. This levy is in addition to all other taxes imposed. Effective February 1, 1997.

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