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Mississippi: Local Sales Taxes Approved


 Jackson, Mississippi.

So far this year, Mississippi Governor Phil Bryant (R) has put his signature on five bills allowing local governments to expand or extend local sales taxes.

Baldwin

SB 2835 extends through July 1, 2018, the repeal date on the authority of the City of Baldwin “to levy a tax upon the gross proceeds of hotels and motels derived from room rentals and upon the gross proceeds of sales of restaurants and sales of prepared food at convenience stores.” Revenue generated by such a tax “shall be used to promote tourism and to encourage retired persons to remain in or relocate to the Baldwin area.” 60% of the voters of Baldwin must approve the 2% tax.

Grenada

HB 1425 extends to September 30, 2018, “the repeal date on the Grenada Tourism Commission and the Grenada tourist and convention tax.” The “tourism tax” may not exceed 2% and the tax imposed on “the gross receipts of restaurants and bars from retail sales of prepared food, beer and/or alcoholic beverages may not exceed 1%. Both must be approved by a majority of qualified electors.

Houston

SB 2912 authorizes the governing authorities of the City of Houston “to levy a tax upon the gross sales of hotels and motels derived from room rentals and upon the gross proceeds of sales of restaurants and utilize the revenue from the tax to promote tourism and parks and recreation.” The 1% tax must be approved by 60% of qualified electors.

Jackson

SB 2910 extends until July 1, 2018, “the repeal date on the provisions of law which create the Jackson Convention and Visitors Bureau and impose a tax on the gross proceeds of sales of restaurants, hotels and motels for the purpose of providing funds for the bureau.” The 1% tax must be approved by a majority of qualified electors.

Vicksburg

SB 2926 authorizes the governing authorities of the City of Vicksburg “to levy an additional sales tax of not more than 2% on the gross sales of hotels and motels derived from room rentals and upon the gross proceeds of sales of restaurants for the purpose of providing funds for recreation and tourism facilities.” Such a tax must be approved by 60% of the voters in order to take effect. The tax may be imposed through July 1, 2018.

The Mississippi Department of Revenue provides a list of the counties and municipalities that “have enacted additional taxes on food, beverages and accommodations.”

Find accurate sales tax rates for localities in all states with this free sales tax rate map.

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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.