NATCHEZ &045; Tourism tax revenues are down, but the amount of advertising done to promote Natchez is up, Tourism Director Walter Tipton told the Convention Promotion Commission Wednesday.

Restaurant tax receipts are down 4 percent compared to the last fiscal year, although such receipts were up 2.5 percent in December compared that month in 2001.

Hotel and bed-and-breakfast tax receipts were down $7,000 in December compared to the same month in 2001.

&uot;But that is because one major (hotel) did not report&uot; its receipts to the State Tax Commission for that month, Tipton said. &uot;That will be made up in the next month.&uot;

Revenues are up $45,000 from this time last year, Tipton said.

Meanwhile, Tipton reported that the Convention and Visitors Bureau is spending $253,881 this fiscal year on advertising, mostly in newspapers, magazines and travel guides.

That also includes $20,000 for advertising in the Mississippi Tourism Association-produced Mississippi Tour Guide, which the state mails to any person who requests it. It also includes $5,600 for television ads through Love-Comm. It does include, however, ads placed by special events.