House Bill 1438, 2021 Regular Session
A 3% tax is imposed on hotels and motels and the gross proceeds of sales of prepared foods and beverages at restaurants and bars located in the corporate limits of the City of Petal. This levy is in addition to all other taxes imposed. Effective date October 1, 2021. Repeal date July 1, 2025.
Restaurant” means all places within the town where prepared food and beverages, including alcoholic beverages, are sold for consumption, whether such food is consumed on the premises or not. The term "restaurant" does not include any school, hospital, or convalescent or nursing home, or restaurant-like facilities operated by or in connection with a school, hospital, medical clinic, or convalescent or nursing home providing food for students, patients, visitors, or their families.
“Bar" means all places, required by law to possess an on-premises Alcoholic Beverage Control permit, where beer and/or alcoholic beverages are sold for consumption on the premises
“Hotel" or "motel" means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis. The term “hotel” and “motel” does not include charges for food, telephone, laundry, beverages, and similar charges.