Mississippi 2024 Regular Session

Mississippi Senate Bill SB3221

Introduced
4/5/24  
Refer
4/5/24  
Engrossed
4/23/24  
Refer
4/23/24  
Enrolled
5/2/24  

Caption

City of Ridgeland; authorize to levy tax on restaurants, hotels, and motels to promote tourism, parks and recreation.

Impact

The passage of SB3221 could significantly affect local laws concerning taxation and public funding in Ridgeland. By enabling the city to impose these additional taxes, the bill diversifies the city's revenue sources and provides a dedicated stream of funds for park improvements, which can enhance the community's resources for leisure and recreation. The bill also establishes a formal process requiring voter approval for the tax, ensuring local input in financial decisions impacting community resources.

Summary

Senate Bill 3221, which has been sent to the Governor for approval, authorizes the city of Ridgeland to levy a special tax on gross sales from restaurants and hotels to fund capital improvements for Freedom Ridge Park. Specifically, the bill allows for a 1% tax on the gross proceeds from restaurant sales and a 2% tax on hotel and motel room rentals. These funds are earmarked exclusively for enhancements to the park, which aims to improve local recreational opportunities and possibly boost tourism.

Sentiment

General sentiment around the bill appears to be supportive among local government officials and community advocates, especially those interested in improving public spaces. However, there could be dissent among certain business owners who may be concerned that additional taxes could affect their profitability. Nonetheless, proponents argue that the park improvements will lead to increased visitor traffic, thereby benefiting local businesses in the long term.

Contention

Notable points of contention may arise during the election process for the tax levy, particularly regarding the potential burden placed upon local businesses. Some may argue that this additional tax could deter patrons from dining or staying at local establishments, while supporters assert that the enhanced amenities could eventually draw more customers. The requirement for a 60% voter approval introduces a democratic process to the enactment of this tax, ensuring that community sentiment is taken into account.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1807

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

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 SB2520

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

MS HB1583

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

MS HB1209

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

MS SB3145

George County; authorize to levy 3% sales tax on the sales of hotels and motels within the county and 1% tax on the sales of restaurants.

MS HB1197

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

MS SB3150

City of Kosciusko; authorize election for restaurant tax to fund tourism and parks and recreation.

Similar Bills

MS SB2009

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

MS SB2154

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

MS SB2003

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

MS SB2012

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

MS HB1008

Highways; revise Mississippi Highway 615 in Harrison County.

MS SB2493

State highway system; revise designation for Mississippi Highway 615 in Harrison County.

MS SB2715

Mississippi School for Mathematics and Science; relocate to the campus of Mississippi State University.

MS HB1131

2024 Local Improvements Project Fund; clarify and correct names and purposes of certain.