Mississippi 2023 Regular Session

Mississippi House Bill HB1197

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
2/16/23  
Refer
2/17/23  
Enrolled
3/15/23  

Caption

City of Baldwyn; extend date of repeal on tax for hotels, motels, restaurants and convenience stores.

Impact

The enactment of this bill is significant for the City of Baldwyn, as it provides authority to continuously levy a modest tax of up to two percent on specific gross proceeds related to room and food sales. This consistent funding source is intended to support local projects that promote tourism, which could have positive cascading effects on the local economy. However, the reliance on a tax that targets hospitality may draw scrutiny from local business owners in these sectors who could be impacted by additional costs passed on to consumers. Furthermore, the dedicated use of tax proceeds ensures that funds are aligned with the city's broader economic strategy.

Summary

House Bill 1197 aims to amend the existing chapter of local and private laws governing the City of Baldwyn by extending the repeal date of a specific tax ordinance from July 1, 2023, to July 1, 2027. This tax is levied upon the gross proceeds derived from room rentals in hotels and motels, as well as from sales in restaurants and convenience stores. The tax revenue is earmarked for promoting tourism and encouraging retired persons to remain in or relocate to the Baldwyn area. The primary purpose of the bill is to foster economic development by generating funds that facilitate local tourism initiatives and potentially enhance the quality of life for residents.

Sentiment

General sentiment about HB1197 appears to be cautiously optimistic among supporters, particularly local officials and business advocates who see potential benefits in increased tourism. However, there might be concerns among certain segments of the community regarding the implications of ongoing taxes and their effect on local businesses. Some residents may view such taxes as unnecessary burdens that could inhibit growth or lead to higher prices for visitors and local consumers alike.

Contention

While HB1197 seems to have support from various stakeholders aiming for community enhancement, it also stands at the intersection of local governance challenges. Potential contention may arise if local electors oppose the tax's continuation upon its next assessment, demanding a public vote as stipulated in the bill. The operational mechanics of the tax—including provisions for protest and necessary voter support—carry implications for future fiscal policy and local autonomy in budgeting, making it a topic for ongoing debates about the relationship between local needs and broader legislative frameworks.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2891

City of Baldwyn; extend repealer on hotel/motel & restaurant tourism tax.

MS HB1720

City of Pontotoc; extend repealer on authority to levy tax on hotels, motels and restaurants.

MS SB2520

City of Waynesboro; extend repealer on authority to levy tax on hotels, motels, restaurants and bars.

MS HB1209

City of Waynesboro; extend repealer on authority to impose tax on bars, restaurants, hotels/motels, B & Bs.

MS HB1936

Town of Como; extend date of repeal to levy tax on hotels, motels and restaurants.

MS SB2001

City of Houston; extend repeal date for tax on restaurants, hotels and motels for tourism and parks and recreation.

MS HB1643

City of Petal; extend repealer on hotels, motels, bar and resturant tax.

MS SB2139

City of West Point; extend repealer on authority to levy tax on hotels, motels and restaurants for tourism and parks & rec.

MS HB1646

City of West Point; extend repealer on authority to levy tax on hotels, motels and restaurants for tourism and parks and recreation.

MS HB1667

City of Florence; authorize a tax on restaurants and hotels/motels.

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