The city of Eupora’s 2% tax on sales of room rentals and restaurant food takes effect Sunday, Oct. 1, according to the Mississippi Department of Revenue.
An MDR bulletin released Sept. 1 explained the new Eupora tourism tax will impose a 2% tax on the gross sales of room rentals and prepared food sales in the city.
Eupora voters, in a July 18 special election, passed a measure with a 63% majority to impose the tax. Specifically, they adopted the 2% special levy tax on hotels, motels, Airbnbs, restaurants and any establishment serving prepared food and beverages.
Those establishments within the city will collect the 2% “Eupora Tourism Tax” in addition to the 7% retail sales tax for a total of 9%.
The Board of Aldermen adopted a resolution Aug. 7 stating its intent to levy the tax. The board authorized the city clerk to sign any and all documents necessary to have the tax assessed.
For purposes of the levy, "restaurant" means all places, including restaurants, cafes, food trucks, delicatessens and similar eateries where prepared food and beverages are sold for consumption, whether such food is sold for consumption on the premises or not.
The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.
