Mississippi 2022 Regular Session

Mississippi Senate Bill SB2155

Introduced
1/13/22  
Refer
1/13/22  
Engrossed
3/8/22  
Refer
3/10/22  
Enrolled
3/27/22  

Caption

City of Laurel; authorize tax on hotels and motels to promote tourism.

Impact

This legislation represents a significant change in local taxation policy, allowing the City of Laurel to harness additional funds that are earmarked solely for enhancing tourism. Such funds could enable the city to undertake various projects that might not have been possible with existing revenue. Additionally, by requiring voter approval before any tax can be levied, the bill promotes citizen engagement and transparency in local government decision-making related to fiscal actions.

Summary

Senate Bill 2155 authorizes the governing authorities of the City of Laurel, Mississippi, to levy a tax not exceeding three percent on the gross proceeds from hotel and motel room rentals, specifically aimed at generating revenue to promote tourism within the city. The bill mandates that before implementing the tax, the city must hold an election where residents can vote on whether they support the tax. The proceeds from this tax will be allocated exclusively for tourism promotion efforts, including improving facilities, staffing, public safety, and marketing campaigns.

Sentiment

The general sentiment surrounding SB 2155 appears to be supportive, particularly among local business owners and tourism advocates who believe that the tax will lead to increased tourist traffic and stimulate the local economy. However, there are concerns voiced by some community members about the burden of an additional tax, even if it is levied on tourists rather than residents. The bill seeks to balance the need for revenue with public opinion by ensuring that residents have a say in the tax implementation process.

Contention

While SB 2155 primarily aims to boost revenue for tourism, contention may arise regarding the potential impact on hotel prices, as businesses will need to pass on the cost of the tax to consumers. Furthermore, some may question whether the funds will be effectively allocated and managed, given that they will be held in a special account and subject to auditing. The bill also includes a provision allowing the city to discontinue the tax if there are no outstanding debts, which could lead to future discussions on fiscal responsibility and prioritization of town resources.

Companion Bills

No companion bills found.

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