Mississippi 2022 Regular Session

Mississippi House Bill HB1533

Introduced
2/2/22  
Refer
2/2/22  
Engrossed
3/15/22  
Refer
3/16/22  
Enrolled
3/27/22  

Caption

Town of Byhalia; reenact hotel and motel tax and extend repeal date until July 1, 2026.

Impact

The passage of HB 1533 has significant implications for local revenue collection, as it manifests a legislative commitment to sustain financial resources aimed at community development. The tax generated will not contribute to the general fund but will be earmarked specifically for tourism and recreational purposes, thereby ensuring that the funds are used directly for enhancing local amenities. Additionally, this bill mandates that all collections and expenditures related to this tax are to be monitored by an independent auditor, ensuring transparency and accountability in the financial management of these funds.

Summary

House Bill 1533 aims to reenact and amend local laws governing the imposition of a hotel tax in the Town of Byhalia, Mississippi. Specifically, it extends the repeal date of the law that allows the town to impose a tax on the gross proceeds of room rentals for hotels and motels until July 1, 2026. The law enables the local governing authorities to levy a tax that does not exceed 2% of the gross proceeds, thus providing a dedicated revenue stream aimed at promoting tourism and enhancing local parks and recreation services.

Sentiment

The sentiment around HB 1533 appears to be largely positive among supporters who see it as a crucial measure for fostering local economic growth through tourism. The expectation is that such a tax will help boost local business by directing additional funding toward initiatives that attract visitors. However, there may be some resistance from local residents or stakeholders concerned about tax implications and governance over how the funds will be utilized, although such concerns have not been overtly documented in available discussions.

Contention

Notably, the implementation of the tax requires a democratic process wherein local voters must approve the tax through an election where at least 60% support is needed for the tax to be levied. This points to a level of community engagement and also reflects a consideration for local sentiments in the district. Any opposition would likely hinge on the perception of tax burden versus the expected benefits pertaining to tourism enhancement.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3063

City of Louisville; extend the hotel and motel tax repeal date to July 1, 2029.

MS HB1936

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

MS HB1643

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

MS HB1816

City of Clinton; extend repeal date on additional tourism tax on hotels and motels.

MS SB3220

City of Fulton; extend repealer on hotel/motel tourism tax.

MS SB3064

City of Byram; extend repeal date on hotel and motel tax.

MS HB1720

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

MS HB1718

City of Amory; reenact and extend repealer on hotel/motel and restaurant tourism tax and authorize election for additional 1%.

MS SB2016

City of Brookhaven; extend repeal date on the tax upon room rentals of hotels, motels and bed-and-breakfast establishments.

MS SB3201

Jackson County; repurpose and extend repeal date on tourism tax on hotels and motels.

Similar Bills

MS HB769

Income tax; reenact and extend repealer on credit for qualified railroad reconstrution or replacement expenditures.

MS SB2477

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB624

Income tax; reenact and extend repealer on credit for certain railroad expenditures.

MS HB1093

PEER Committee; require to review effectiveness of the Mississippi Development Authority Tourism Advertising Fund.

MS SB2650

"Mississippi Veterans Cemetery Perpetual Care Fund"; create.

MS HB736

Mississippi Veterans Cemetery Perpetual Care Fund; create.

MS SB2645

"Mississippi Veterans Home Perpetual Care Fund"; create.

MS SB3006

Appropriation; IHL - General support.