The city of Brookhaven has made more money in sales tax receipts during COVID-19 restrictions than it did one year earlier, prior to the pandemic.

Brookhaven received sales tax receipts of $506,955.68 for December — an $8,000 increase from one year earlier, when December 2019 receipts were $498,914.27.

At the halfway point of Fiscal Year 2021, the city had a year-to-date total sales tax receipts of $3,211,307.93, an increase of more than $300,000 from the same point one year earlier, when receipts were $2,907,109.67.

The trend continues from the previous five months, with each month registering a higher total than the previous year. September saw an increase of more than $23,000, August more than $53,000 and November had an increase of more than $64,000. October had a more than $71,000 increase and July brought in more than $82,000 over the same month in 2019.

Sales tax numbers for the state were up by nearly $1.22 million in December — totaling $39.049 million — and $16.53 million for year-to-date.

Canton and Byram have the closest populations to Brookhaven of any other Mississippi municipalities — slightly more and slightly less, respectively. Canton had December receipts of $283,620 while Byram received $272,185. Thirty-five cities in the state have larger populations than the Home Seekers Paradise. Of these, 15 had lower tax receipts than Brookhaven for December — Bay St. Louis, Canton, Clarksdale, Clinton, Gautier, Greenville, Greenwood, Grenada, Hernando, Long Beach, McComb, Moss Point, Natchez, Ocean Springs and Pasacagoula.

The Capital City of Jackson has the largest population in the state. With receipts of $2.278 million, the city fell behind its November intake of $2.29 million, but remained $260,000 ahead of the previous year-to-date total.

Other cities with sales tax income of more than $1 million for December were Tupelo, Southaven, Ridgeland, Olive Branch, Meridian, Hattiesburg, Gulfport and Flowood.

Thirty-eight cities or towns had sales tax receipts of less than $1,000 for December, and six took in less than $100 for the month — Eden, Falcon, Gattman, Paden, Paulding and Satartia. The unincorporated town of Paulding received $33.99, the lowest amount. Satartia — with 48 residents, the least-populated town included in the sales tax collections report — brought in $96.77 for the month.

Sales tax data is provided by the Mississippi Department of Revenue. Sales tax has a three-month cycle. In Month 1, tax is collected by the retailer. In Month 2, tax is reported and paid to the Department of Revenue by the retailer. In Month 3, sales tax income (“diversion”) is paid by the DMDOR to cities. This report is based on the month the tax is collected at the MDOR (Month 2).