Mississippi 2022 Regular Session

Mississippi House Bill HB1674

Introduced
2/17/22  
Refer
2/17/22  
Engrossed
3/15/22  
Refer
3/16/22  
Enrolled
3/27/22  

Caption

Town of Raleigh; authorize a tax on restaurants to promote tourism, parks and recreation.

Impact

The enactment of HB 1674 is expected to create a dedicated funding source for local government initiatives aimed at boosting tourism and improving recreational facilities. The proceeds will be placed into a special fund, separate from the town's general fund, ensuring that the revenue will strictly be utilized for the intended purposes outlined in the bill. This structure aims to enhance accountability in the management of the funds generated by the tax.

Summary

House Bill 1674 authorizes the governing authorities of the Town of Raleigh, Mississippi, to levy a 2% tax on the gross proceeds of sales from restaurants. This tax aims to generate funds for promoting tourism and enhancing parks and recreation within the town. The bill specifies that the tax will be applied to all establishments selling prepared food and drink and that it must be collected in addition to existing taxes. Prior to the implementation of this tax, an election must be held wherein local residents will vote on whether to approve the tax levy.

Sentiment

General sentiment surrounding the bill is likely to be mixed. Proponents may view it positively as a proactive measure that gives the town a financial tool to enhance community amenities and attract visitors. However, opposition may arise from local restaurant owners who could be burdened by additional taxation, especially in a sector that often operates on thin margins. This dichotomy reflects the broader debate on funding local projects through taxes imposed on businesses.

Contention

Key points of contention may include concerns over the potential financial impact on restaurants in Raleigh and broader implications for economic activity within the town. While supporters argue the tax will facilitate much-needed improvements in tourism and recreation, critics could argue that levying such a tax could drive customers away, thus outpacing the benefits of investment in local attractions. There may also be disagreements regarding the democratic process through which the tax is implemented, emphasizing community approval via an election.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1551

City of Hernando; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1740

City of Fulton; authorize a tax on restaurants to promote tourism, parks and recreation.

MS SB3219

Town of Vaiden; authorize tax on restaurants, hotels and motels for tourism and parks & recreation.

MS HB1743

City of Kosciusko; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1747

City of Clinton; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1583

City of Durant; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB4115

City of Durant; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1961

City of Verona; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1958

City of Water Valley; authorize a tax on restaurants to promote tourism, parks and recreation.

MS HB1540

Town of Coffeeville; authorize a tax on restaurants to provide funds for tourism, parks and recreation.

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