Mississippi 2022 Regular Session

Mississippi House Bill HB1743

Introduced
3/7/22  
Refer
3/7/22  
Engrossed
3/17/22  
Refer
3/21/22  
Enrolled
3/27/22  

Caption

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

Impact

By allowing Kosciusko to impose this restaurant tax, the bill aims to enhance the city's capacity to fund tourism initiatives and recreational facilities. This could lead to increased foot traffic and revenue retention within the city as improvements are made to public parks and recreational activities. The effectiveness of this funding model hinges on public support, as a mandatory election must confirm the tax levy, requiring a 60% majority vote from citizens. This aspect creates an additional layer of accountability and civic engagement in how local funds are raised and spent.

Summary

House Bill 1743 authorizes the governing authorities of the City of Kosciusko, Mississippi, to levy a 2% tax on the gross proceeds of sales of restaurants. The revenue generated from this tax is designated specifically for promoting tourism and supporting parks and recreation within the city. This bill outlines the mechanisms by which the tax will be implemented and how it is to be administered, ensuring that the funds collected are not mixed with the city’s general fund but are allocated to a special fund dedicated to these purposes.

Sentiment

The general sentiment around HB1743 appears to be supportive, particularly among stakeholders interested in enhancing local tourism and infrastructure. Many citizens may view this as a proactive step toward ensuring that Kosciusko can flourish as a destination for visitors while providing better recreational facilities for residents. However, there may also be some concerns regarding the tax burden placed on local businesses, which could be a point of contention for restaurant owners and patrons alike.

Contention

A notable point of contention may arise during the election process, where voters will decide if the proposed tax levy should be enacted. Some individuals may argue against the tax, fearing that it could deter customers from dining out in Kosciusko if prices increase due to the additional tax. Additionally, critics may worry about the long-term financial implications of such taxation on the restaurant industry, and whether the expected benefits, such as increased tourism and improved public amenities, will materialize as intended.

Companion Bills

No companion bills found.

Previously Filed As

MS SB3150

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

MS HB1551

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

MS HB1740

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

MS HB1747

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

MS HB1583

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

MS HB4115

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

MS HB1961

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

MS HB1958

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

MS SB3221

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

MS HB1777

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

Similar Bills

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MS SB3150

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

MS HC27

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