Mississippi 2023 Regular Session

Mississippi House Bill HB1356

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

Caption

City of Lexington; extend repealer on restaurant tourism tax.

Impact

This extension is designed to generate a consistent funding stream for tourism promotion and recreational services within the city, which is essential for enhancing the quality of life for residents and attracting visitors. The legislation outlines the process through which the city can impose the tax, including public elections for approval. This ensures that the local electorate has a say in implementing fiscal measures affecting them, promoting public participation in local governance.

Summary

House Bill 1356, which pertains to the City of Lexington, Mississippi, aims to extend the repealer date on a previously established law that allows city authorities to levy a tax on the gross proceeds of restaurant sales to fund tourism and recreational initiatives. This bill modifies Chapter 926 of the Local and Private Laws of 2019, ensuring that the legal authority to impose this tax remains in effect until July 1, 2027. The tax may not exceed 2% of gross restaurant sales, signifying a continued investment in local tourism and community amenities.

Sentiment

The sentiment around HB1356 seems to be favorable among city officials as it provides them with a crucial tool for securing financial resources necessary for urban development and tourism. However, there is potential for mixed feelings within the community regarding the imposition of additional taxes, as some residents may be concerned about the impact on restaurant pricing and overall affordability. Despite these worries, proponents likely emphasize the long-term benefits of enhanced community services funded through this tax.

Contention

One point of contention could arise from the requirement that 60% of qualified electors must vote in favor of the tax for it to be established, which may lead to debates about voter turnout and engagement. Additionally, the designated use of tax proceeds strictly for tourism and recreation may evoke discussions on whether this is the most effective allocation of local tax revenues or if there are other pressing needs within the community that should also be addressed.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1525

City of Richland; extend repealer on bar and restaurant tourism tax.

MS SB3058

City of Petal; extend repealer on hotel/motel and restaurant/bar tourism taxes.

MS SB2960

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

MS SB3153

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

MS SB2891

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

MS HB1719

City of Houston; extend repealer on hotel/motel and restaurants tax for tourism, parks and recreation.

MS SB2518

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

MS SB3158

City of Winona; extend repealer on authority to levy tax on restaurants.

MS HB1794

City of Charleston; extend date of repeal on restaurant tourism tax.

MS SB2139

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

Similar Bills

MS HB1858

Appropriation; Friends of Lexington Preservation for repairs and renovations to the Lundy House.

MS SC536

Salute Holmes County Poll Worker Freddie Ann Byrd Farmer.

MS SB2983

General Fund; FY2026 appropriation to City of Lexington for a truck to maintain the city's sewer system.

MS SB3153

General Fund; FY2025 appropriation to City of Lexington for a truck to maintain the city's sewer system.

MS SB3229

General Fund; FY2026 appropriation to Pickens, Mississippi, for renovations to a certain library.

MS SB2984

General Fund; FY2026 appropriation to City of Lexington for certain infrastructure projects.

MS SB3154

General Fund; FY2025 appropriation to City of Lexington for certain infrastructure projects.

MS HB1861

Appropriation; City of Lexington for street repairs and paving.