Mississippi 2024 Regular Session

Mississippi House Bill HB1646

Introduced
2/19/24  
Refer
2/19/24  
Engrossed
4/10/24  
Refer
4/11/24  
Enrolled
4/25/24  

Caption

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

Impact

The discussion surrounding the bill implies it has significant implications for local government finance and tourism funding. By extending the authority to levy this tax for an additional four years, it ensures continued support for the tourism sector in West Point, which could contribute to economic stability and growth. Moreover, the proceeds from this tax are designated specifically for tourism and park-related activities, thereby preventing those funds from being diverted to other city operations or general fund uses. This separation of revenue streams is seen as a move to bolster the local economy and promote a healthier community environment.

Summary

House Bill 1646 amends Chapter 957 of the Local and Private Laws of 2012 pertaining to the City of West Point, Mississippi. The bill essentially extends the date of repeal on the authority for West Point's governing bodies to levy a tax on hotel and restaurant revenues from July 1, 2024, to July 1, 2028. This tax is intended to fund initiatives related to tourism and parks and recreation, thereby enabling the local government to collect up to one percent of the gross proceeds from room rentals and restaurant sales. By doing so, it aims to fortify funding mechanisms for local tourism promotion and recreational programs, which are deemed critical for community development and enhancement of local amenities.

Sentiment

The sentiment towards HB 1646 appears to be generally supportive among local officials and stakeholders who recognize the necessity of funding for tourism enhancement. However, discussions may also raise concerns regarding the burden of additional taxation on local businesses, particularly in the hospitality sector. The tightrope between fostering economic growth through enhanced tourism initiatives and ensuring the sustainability of local businesses is a focal point of sentiment, where proponents highlight the long-term benefits while opponents caution against potential financial strain on local establishments.

Contention

While there does not appear to be significant contention surrounding HB 1646, it is important to note that any taxation policy often invites scrutiny regarding its fairness and the effective use of collected funds. Although the bill ensures that tax proceeds are dedicated solely to tourism and parks, discussions could arise about transparency and accountability in how these funds are spent. Local residents and business owners may ask for guarantees that the additional tax burden will directly yield tangible benefits in improved services and attractions in West Point.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2520

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

MS HB1807

City of Eupora; authorize tourism tax on hotels/motels/Airbnbs and restaurants.

MS HB1209

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

MS HB1802

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

MS SB2519

Town of Monticello; authorize tourism tax on restaurants, hotels and motels.

MS HB1667

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

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 HB1197

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

MS HB1788

City of Columbia; extend repeal date on hotel/motel and restaurant tourism tax.

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MS SB2012

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MS SB2003

Highways; include Old State Highways 6 and 9 in Pontotoc County in the state highway system.

MS SB2154

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MS HB1008

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MS SB2715

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MS HB1131

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