Mississippi 2022 Regular Session

Mississippi House Bill HB1757

Introduced
3/16/22  
Refer
3/16/22  
Engrossed
3/18/22  
Refer
3/21/22  
Enrolled
3/31/22  

Caption

Harrison County; clarify hotel/motel tax for Coast Coliseum and Convention Center shall solely be applied to overnight room rentals.

Impact

By restricting the tax application to overnight rentals, the bill seeks to bolster the financial support for the aforementioned coliseum and convention center. This is seen as essential for furthering economic development in the area through improved hospitality and tourism facilities. The funds collected from this tax will be utilized specifically for the payment of bond obligations related to the upgrades and improvements of the coliseum and convention center, which are designed to attract larger events and more visitors to Harrison County.

Summary

House Bill 1757 is a legislative act aimed at amending the existing regulations in Chapter 1012 of Local and Private Laws of 2004 concerning a 2% tax on room rentals of hotels and motels in Harrison County, Mississippi. The bill explicitly clarifies that this tax will be exclusively applicable to overnight room rentals and will not extend to ancillary revenues such as fees for meeting rooms, food and beverage sales, or any other services provided to hotel patrons. This specificity aims to streamline revenue collection and ensure funds are directed solely towards enhancing the Mississippi Coast Coliseum and Convention Center.

Sentiment

The sentiment surrounding HB 1757 is largely favorable, particularly among local officials and proponents of economic growth in Harrison County. Supporters argue that the tax will provide necessary funding for vital infrastructure improvements that can enhance the appeal of the county as a destination for conventions and events. However, there are concerns among some quarters about the tax burden it may impose on the hospitality sector, especially during off-peak seasons when occupancy rates may fluctuate.

Contention

While the bill has garnered general support, notable contention arises around the potential impact of the tax on hotel and motel operations. Critics question whether the 2% levy could deter visitors, especially when competing with nearby areas that may not impose similar taxes. Moreover, the stipulation that the revenue generated only goes towards a specific project, rather than being allocated to general county needs, has sparked discussions on broader fiscal responsibility and resource allocation in local governance.

Companion Bills

No companion bills found.

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