Mississippi 2022 Regular Session

Mississippi House Bill HB1551

Introduced
2/7/22  
Refer
2/7/22  

Caption

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

Impact

The bill mandates that the tax, once imposed, is to be added to the sales price of food and beverages sold by restaurants, with the tax collected similarly to state sales taxes. Additionally, the governing authorities are required to hold an election to seek public approval for establishing the tax. This process is detailed within the bill, ensuring that the local electorate has a say in the implementation of additional taxation that could affect them directly, thereby reinforcing local governance.

Summary

House Bill 1551 proposes the authorization for the governing authorities of the City of Hernando, Mississippi, to levy an additional sales tax of up to two percent on the gross proceeds of sales made by restaurants. The revenue generated from this tax is intended to be earmarked for the promotion of tourism and enhancements to parks and recreation facilities within the city. The legislation outlines specific parameters, including the definition of 'restaurants' and 'prepared food,' which encompasses a broad array of food service entities operating in the city.

Contention

While the bill appears to have a clear purpose of funding public amenities, it is likely to encounter points of contention among stakeholders. Some may argue that the additional tax could deter dining out or negatively impact restaurant revenues during economic uncertainties. Others will champion the benefits of improved public services through increased tourism revenue, indicating a potential divide in public opinion based on differing economic perspectives and experiences. As such, the success of the bill may depend heavily on the community's appetite for increased taxes in exchange for promised local development benefits.

Companion Bills

No companion bills found.

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