Brandon Mississippi Tourism, Parks and Recreation Tax
- Nov 19, 2013 | Gail Cole
Last fall, the city of Brandon Mississippi began levying a parks and recreation tax as a portion of restaurant and bar food and beverage sales. The Brandon Tourism, Parks and Recreation Tax is “levied at the rate of two percent (2%) of the gross proceeds of sales of restaurants and bars derived from retail sales of prepared food and beverages.”
Bar is defined as “any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises.” Restaurant is defined as a place of business within the corporate limits of Brandon “where prepared food and beverages are sold for consumption.” Whether the food and drinks are consumed on premises or off premises does not impact the tax, which applies to both situations.
However, "restaurant" does not include schools, hospitals, nursing or convalescent homes or any restaurants operated in connection with them.
The Brandon Tourism, Parks and Recreation tax should be reported on the new Sales and Special Tax Return, which the Mississippi Department of Revenue mailed to taxpayers on October 7, 2013. Mississippi taxpayers are encouraged to use the online Taxpayer Access Point (TAP) system when possible.
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