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Brandon Mississippi Tourism, Parks and Recreation Tax

  • Nov 19, 2013 | Gail Cole

 Brandon Mississippi has a new Tourism, Parks and Recreation Tax, effective September 1, 2013.

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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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.