Mississippi Instructions for 72-225 for Fiscal Year 7/01 through 6/02.

General Instructions
This return is for reporting the Occupancy Tax. DO NOT REPORT STATE SALES TAX ON THIS RETURN.

Filling in the return
All dollar amounts should be rounded to the nearest whole dollar (no pennies). Round down to the next lower dollar any figure
under $.50 and round up to the next higher dollar any figure $.50 and over.
Round to the nearest whole dollar. Do not include pennies.

Sending in the return
Include this return and your check or money order for the amount on Line 5 in the envelope provided with your Sales Tax Return
and mail to the Tax Commission, P.O. Box 960, Jackson, MS 39205.

Filing Period
Please enter the month(s) and year this return covers using numbers to indicate the month and year.
You must use a standard filing period. The use of any other period may cause a penalty notice to be issued.
Monthly must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11 or 12.
Quarters must be 01 to 03 (Jan to Mar), 04 to 06 (Apr to June), 07 to 09 (July to Sept) or 10 to 12 (Oct to Dec).
Annual periods must be 01 to 12 (Jan. to Dec).

Line Item Instructions
Column 1
Enter the total number of days for all occupied rooms.
Column 2
The appropriate rate of tax for each line in Column 1 has been entered for you.
Column 3
Enter the result of multiplying room days (Column 1) by the tax rate (Column 2).
Line 1: Total Tax Due
Enter the total of all entries in Column 3.
Line 2: Penalty
Enter the applicable penalty if the return is filed late. The minimum penalty is 10%.
Line 3: Credit Adjustments
Enter any authorized credit memos. Only credit memos received from the Tax Commission should be entered on this line.
Line 4: Additional Assessments
Enter any additional assessments. Only additional assessments received from the Tax Commission should be entered on this line.
Line 5: Total Due
Enter the net total of Lines 1, 2, 3 and 4.