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DMA Corporate Tax Blog

The tax world is an ever-changing environment, making it challenging to stay up-to-date. The tax experts at DMA post timely tax updates and information on state and local taxes across the United States and Canada.

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Charleston, Mississippi Enacts Tourism|Parks|Recreation Tax

by DMA Staff | Jun 25, 2020

The City of Charleston started collecting a 2% tax on the gross proceeds of restaurants in Charleston. For purposes of this levy, the term “restaurant” means all places within the town where prepared food and 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. Taxpayers should continue collecting the seven percent (7%) sales tax using rate code 74. In addition, you should begin collecting the additional two percent (2%) on restaurants using rate code 92. This was effective May 1, 2020.

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