Mississippi House Bill HB1802

Mississippi 2023 Regular Session

• Introduced: 3/14/23
• Refer: 3/14/23
• Failed: 4/1/23

Caption

City of Lucedale; authorize tax on hotels/motels and restaurants to fund parks and recreational capital improvement projects.

Impact

The legislation requires the governing authorities to hold an election in which the electorate will vote on the tax proposal. Specifically, the taxes can only be levied if a supermajority (60%) of voters approve the measure. This stipulation emphasizes public involvement in fiscal decisions that directly affect local services and tax obligations, potentially fostering greater community engagement.

Summary

House Bill 1802, introduced in the Mississippi Legislature, grants the governing authorities of the City of Lucedale the authority to impose taxes on hotels and motels amounting to a maximum of three percent on the gross proceeds from room rentals, as well as a one percent tax on the gross sales of restaurants. The funds collected through these taxes are earmarked for parks and recreational capital improvement projects, intended to enhance the local community's amenities and facilities for public use.

Contention

Opposition to the bill may center around issues of increasing taxes on businesses in Lucedale amid concerns that this could deter tourism and business growth. On the other hand, proponents argue that these taxes are a necessary investment to improve community infrastructure, which can in turn attract more visitors and enhance the overall quality of life for residents. The dichotomy of perspectives suggests a balancing act between raising necessary funds and maintaining an economically favorable environment for local businesses.