Mississippi 2022 Regular Session

Mississippi House Bill HB1761

Introduced
3/17/22  
Refer
3/17/22  

Caption

City of Jackson; authorize additional hotel occupancy fee for the upkeep of the Jackson Convention Complex.

Impact

The legislation requires that before the occupancy tax can be implemented, an election must be held where qualified voters of Jackson can express their support or opposition. If at least 60% of voters approve the tax, the city can proceed with the levy. This requirement emphasizes local control and democratic participation in funding decisions, potentially strengthening community investment in public spaces and venues. The tax revenue will not go into the general fund but will be explicitly allocated for the Convention Complex's purposes, ensuring transparency and accountability in fund usage.

Summary

House Bill 1761 aims to empower the governing authorities of Jackson, Mississippi, to impose an additional hotel occupancy tax of $1.25 per day for each room rental. This tax is specifically earmarked for the maintenance, upkeep, and grounds of the Jackson Convention Complex. The introduction of this bill reflects the city's initiative to secure dedicated funding to enhance and maintain one of its key facilities, supporting the city's efforts to boost economic activities and tourism.

Contention

While proponents argue that the tax is a necessary source of funding that will enhance the cultural and economic viability of the Convention Complex, critics may raise concerns about the burden placed on the hospitality sector during a time of economic uncertainty. Opponents could argue that adding an extra fee might dissuade visitors or impose additional financial stress on local businesses. Moreover, the requirement for a public referendum on the tax further introduces a layer of contention, as it raises questions about voter turnout, engagement, and the potential for polarized opinions on taxation in the local community.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1754

City of Jackson; authorize increase hotel/motel tax to provide funding for Jackson Convention Center.

MS HB1733

City of Jackson; extend repeal date on convention and visitors bureau and authorize increase in hotel/motel tax.

MS SB3178

City of Jackson; extend repeal date on 1% restaurant, hotel and motel tax for Convention and Visitors Bureau.

MS SB3179

City of Jackson; extend repeal date on Convention & Visitors Bureau and tourism tax, and increase hotel/motel tax rate.

MS HB1565

City of Jackson; extend repeal date on convention and visitors bureau.

MS SB3085

City of Jackson hotel/motel occupancy tax; increase from 75ยข to $2.00 per day for each occupied room.

MS SB3201

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

MS HB1671

Jackson County; extend repeal date on county's hotel/motel tourism tax and authorize to make certain designation of the use of the tax.

MS HB1637

Hotel "occupancy tax" levied in City of Jackson to fund the Mississippi Telecommunication Conference and Training Facility and Reserve Fund; increase.

MS HB1994

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

Similar Bills

MS HB624

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

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 SB2650

"Mississippi Veterans Cemetery Perpetual Care Fund"; create.

MS HB1093

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

MS HB736

Mississippi Veterans Cemetery Perpetual Care Fund; create.

MS SB2645

"Mississippi Veterans Home Perpetual Care Fund"; create.

MS SB3006

Appropriation; IHL - General support.